[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302475-105":53,"doc-detail-302475-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","wisconsin-taxation-of-gambling-income-publication-600-tax-guidance","Wisconsin Taxation of Gambling Income - Publication 600 - Tax guidance","","Wisconsin Taxation of Gambling Income, Publication 600, explains how Wisconsin taxes gambling-related income and deductible losses. It covers Wisconsin Lottery prizes, including claiming procedures, prize taxation, loss treatment, and required withholding and information reporting at both federal and Wisconsin levels. It also addresses pari-mutuel wager winnings and other gambling income types, detailing withholding, reporting obligations, recordkeeping requirements, and claiming credit for taxes paid to other states, within applicable legal references.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wisconsin-taxation-of-gambling-income-publication-600-tax-guidance/302475/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wisconsin-taxation-of-gambling-income-publication-600-tax-guidance/302475.png","ImageObject",442,249,{"name":88,"@type":89},"Terk","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who may claim a prize from the Wisconsin Lottery?","Question",{"text":108,"@type":109},"Only one person may claim a prize unless a court order declares that multiple persons are claiming it. If a court order is received before the prize is paid, the lottery issues the prize as described in the order.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Are Wisconsin Lottery winnings taxable for Wisconsin residents and nonresidents?",{"text":113,"@type":109},"For Wisconsin residents, all gambling income, including non-cash prizes at fair market value, is taxable in Wisconsin. For nonresidents, Wisconsin Lottery winnings are taxable to Wisconsin.",{"name":115,"@type":106,"acceptedAnswer":116},"When must nonresidents file a Wisconsin return for lottery winnings?",{"text":117,"@type":109},"If your Wisconsin gross income (including gambling winnings) is $2,000 or more, you must file a Wisconsin return using Form 1NPR.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302475,1789793318,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":79},1099525198933,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Wisconsin Taxation of Gambling Income  \nPublication 600 (03/26)  \nTable of Contents  \nPage  \n1. INTRODUCTION ....................................................................................................................................3  \n2. WISCONSIN LOTTERY ............................................................................................................................3  \nA. Claiming a Prize ..........................................................................................................................................3  \nB. Taxation of Prizes........................................................................................................................................3  \nC. Withholding Prizes to Pay Delinquent Taxes, Child Support, and Other Debts..........................................3  \nD. Sharing of Lottery Winnings .......................................................................................................................4  \nE. Taxation of Losses.......................................................................................................................................4  \nF. Federal Income Tax Withholding and Information Returns .......................................................................4  \nG. Wisconsin Income Tax Withholding and Information Returns ...................................................................5  \nH. Purchasing an Assignment of a Prize..........................................................................................................5  \nI. Examples ....................................................................................................................................................5  \n3. PARI-MUTUEL WAGER WINNINGS .........................................................................................................6  \nA. Taxation of Winnings ..................................................................................................................................6  \nB. Taxation of Losses.......................................................................................................................................6  \nC. Federal Income Tax Withholding and Information Returns .......................................................................6  \nD. Wisconsin Income Tax Withholding and Information Returns ...................................................................7  \nE. Examples ....................................................................................................................................................7  \n4. OTHER TYPES OF GAMBLING INCOME AND LOSSES ................................................................................8  \nA. Taxation of Winnings ..................................................................................................................................8  \nB. Taxation of Losses.......................................................................................................................................8  \nC. Federal Income Tax Withholding and Information Returns .......................................................................9  \nD. Wisconsin Income Tax Withholding and Information Returns ...................................................................9  \nE. Examples .................................................................................................................................................. 10  \n5. RECORDKEEPING REQUIREMENTS ....................................................................................................... 11  \n6. CREDIT FOR TAXES PAID TO OTHER STATES.......................................................................................... 11  \n7. ADDITIONAL INFORMATION................................................................................................................ 12  \nApplicable Laws and Rules  \nThis document provides statements or interpretations of the foll","cbCaicnwXPLBgmfZ","https://ap.wps.com/l/cbCaicnwXPLBgmfZ","pdf",387933,"English","# 1. Introduction\n# 2. Wisconsin Lottery\n## A. Claiming a Prize\n## B. Taxation of Prizes\n## C. Withholding Prizes to Pay Delinquent Taxes, Child Support, and Other Debts\n## D. Sharing of Lottery Winnings\n## E. Taxation of Losses\n## F. Federal Income Tax Withholding and Information Returns\n## G. Wisconsin Income Tax Withholding and Information Returns\n## H. Purchasing an Assignment of a Prize\n## I. Examples\n# 3. Pari-Mutuel Wager Winnings\n## A. Taxation of Winnings\n## B. Taxation of Losses\n## C. Federal Income Tax Withholding and Information Returns\n## D. Wisconsin Income Tax Withholding and Information Returns\n## E. Examples\n# 4. Other Types of Gambling Income and Losses\n## A. Taxation of Winnings\n## B. Taxation of Losses\n## C. Federal Income Tax Withholding and Information Returns\n## D. Wisconsin Income Tax Withholding and Information Returns\n## E. Examples\n# 5. Recordkeeping Requirements\n# 6. Credit for Taxes Paid to Other States\n# 7. Additional Information","[{\"question\":\"Who may claim a prize from the Wisconsin Lottery?\",\"answer\":\"Only one person may claim a prize unless a court order declares that multiple persons are claiming it. If a court order is received before the prize is paid, the lottery issues the prize as described in the order.\"},{\"question\":\"Are Wisconsin Lottery winnings taxable for Wisconsin residents and nonresidents?\",\"answer\":\"For Wisconsin residents, all gambling income, including non-cash prizes at fair market value, is taxable in Wisconsin. For nonresidents, Wisconsin Lottery winnings are taxable to Wisconsin.\"},{\"question\":\"When must nonresidents file a Wisconsin return for lottery winnings?\",\"answer\":\"If your Wisconsin gross income (including gambling winnings) is $2,000 or more, you must file a Wisconsin return using Form 1NPR.\"}]","Wisconsin Taxation of Gambling Income - Publication 600 - Tax guidance | PDF"]