Report winners to Child Support online or call 701-328-7002 or 1-877-291-7181.
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). This includes winnings of:
- Any amount subject to federal income tax withholding.
- $600 or more and the payout is at least 300 times the amount of the wager (except winnings from bingo, keno, and slot machines).
- $1,200 or more from bingo or slot machines.
- $5,000 or more (less the amount of the wager) from a poker tournament.
Report winners to Child Support online or call 701-328-7002 or 1-877-291-7181. 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.
- 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.