Winners must be reported online effective September 21, 2026.
Gaming operators are required to report gaming winners to Child Support when the winner is required to file a W-2G with the Internal Revenue Service (IRS). Gaming operators are advised to be aware of changes in the W-2G reporting threshold, effective January 1, 2026, and to work with your organization’s tax professional to determine if a W-2G needs to be issued and at what threshold. Anytime a W-2G is required to be issued to a winner, North Dakota law mandates that the gaming operator verify whether the winner owes child support arrears. This includes winnings of:
- Any amount subject to federal income tax withholding. Some examples are:
- $2,000 or more from bingo or slot machines.
- $5,000 or more (less the amount of the wager) from a poker tournament.
Instructions
Report winners to Child Support online. You will be asked to provide the winner’s social security number. The information will be compared to data maintained by Child Support and an immediate response will be provided.
- No Match – the gaming operator may pay the winnings to the player.
- Match – reply includes the maximum amount that must be withheld from the winnings for Child Support.
Remit winnings:
- Within 7 business days, the winnings (less required withholding for income tax) must be remitted to Child Support along with the Gaming Winnings Transmittal Form.
- To cover expenses for remitting to Child Support, $3.00 may be withheld by the gaming operator.
- Tell the player how to protest the withholding. The Notice of Intercept of Gambling Winnings for Child Support can be handed to the player.
Rights and Responsibilities
A gaming operator who fails to comply with the withholding requirement may be sanctioned for contempt of court. A gaming operator who fails or refuses to deduct and remit the required amount to Child Support is personally liable for the amount and may be subject to fees and damages. A gaming operator who makes an error in remitting information is responsible for the error. A gaming operator who makes a good faith attempt to report a winner and does not receive a reply because of technical difficulties may pay the winnings to the player. The authority for Child Support to intercept gambling winnings is found in state law.