Gambling winnings tax in Wyoming

Wyoming has no state income tax, so it does not tax your gambling winnings as income.

Checked against Wyoming’s own sources on 2026-10-05.

How Wyoming treats gambling losses

2

Wyoming has no income tax, so there is no Wyoming return for your losses to change. They still matter on your federal return, and can matter on another state’s return if you won there.

The two examples below are the same numbers the calculator uses. With no Wyoming income tax, only the federal figure changes.

Two examples, worked at 2026 federal rates

A single filer with $60,000 of other income who takes the standard deduction on everything except gambling losses.

A losing year

You win $50,000 and lose $52,000, so you finish down $2,000.

Federal
$3,596
Wyoming
$0
Total
$3,596

You finished the year down and still owe tax.

Federally you itemize, so your losses offset your winnings, but the 2026 rule caps that deduction at 90 percent and leaves $3,200 taxable. Wyoming has no income tax, so none of this is taxed at the state level.

A winning year

You win $50,000 and lose $10,000, so you finish up $40,000.

Federal
$10,350
Wyoming
$0
Total
$10,350

Federally you take the $16,100 standard deduction, which is worth more than itemizing, so your gambling losses do not reduce your federal tax at all. Wyoming has no income tax, so none of this is taxed at the state level.

Withholding on winnings

2

Wyoming has no income tax, so no state income tax is withheld from your winnings. Any income tax withheld on a win here is federal.

Local tax

2

No Wyoming county, city or town may tax income. State law keeps that power for the state alone (W.S. 39-12-101).

If you do not live in Wyoming

2

Wyoming has no income tax, so it does not tax a visitor’s winnings as income either. If your home state taxes income, its own rules decide how it taxes the win, and there is no Wyoming income tax for it to credit.

Sources

Every figure above traces to a primary source: a statute, an administrative code, a state agency page, or official form instructions.

  1. 1. Wyoming Constitution Article 15 section 18, which conditions any income tax on a credit for sales, use and property taxes (checked 2026-09-15)
  2. 2. W.S. 39-12-101, the state preempts income taxation. It is the only section of the income tax chapter, and it levies no tax (checked 2026-10-11)

The rules behind these numbers

Other states

Where your sportsbook or app puts your tax forms