Tax Requirements for Lottery Prizes

The New York Lottery is required to report all prizes of $600 or more to the Internal Revenue Service.

Federal Income Tax. For prizes over $5,000, and for New York residents with tax ID numbers or Social Security numbers, the New York Lottery is required to withhold 24% for federal taxes. The federal tax withholding rate is 30% for non-residents and winners who do not furnish a taxpayer identification (social security) number.

New York State Income Tax. State law requires the New York Lottery to withhold state income tax at the rate of 10.9% from any prize in excess of $5,000. In addition, the New York Lottery withholds 3.876% for residents of New York City, and 1.82575% for residents of Yonkers.

Tax Returns. According to the Internal Revenue Service, winnings from lotteries and raffles are considered gambling winnings. After the end of the year, the New York Lottery will send each winner a Form W2-G report showing the amount of lottery prize payments to be reported as income and the amounts of federal and state taxes withheld to be reported as credits on the winner’s federal and state tax returns.

Additional Information. Additional information about taxation on lottery winnings can be found on the Internal Revenue Service website and the New York Lottery website. If you have any questions, please consult a professional tax advisor.

How Do You Pay Taxes on Lottery Prizes Won through TheLotter NY?

Lottery prizes up to $600. Lottery prizes of up to $600 will be paid to winners shortly after receipt of the prize money from the New York Lottery. No taxes are due on lottery prizes under $600.

Lottery prizes over $600. All lottery prizes of $600 and up are collected by the winners personally at offices of the New York Lottery.

The New York Lottery withholds taxes on lottery prizes at source as detailed above.

TheLotter NY takes no commission on lottery prizes.