Arizona has its own reading of gambling winnings.
Educational notes for people who bet on sports or trade event contracts. This page does not tell you what to file, which method to use, or what you owe.
Source: Topic no. 419, Gambling income and losses. Last reviewed 11-Jun-2026 on the live IRS page cited for this draft.
Topic 419 is a federal page. States may also tax gambling winnings.
The worked example on the homepage holds Arizona tax as not in this example. This page does not print an Arizona rate or an owe dollar.
- Federal pages and state pages are not the same document.
- A held line on the example card is not a computed Arizona figure.
This page does not tell you what Arizona requires you to file, and it does not invent a state owe amount.
Educational notes, not tax advice.