Date of Post: February 13, 2026, 09:26h.
Latest Update: February 13, 2026, 09:26h.
- Mississippi casinos and sportsbooks are poised to implement checks for delinquent child support prior to issuing W-2G IRS forms and significant payouts to winners.
- Currently, there are 17 states that mandate gaming operators to intercept overdue child support payments.
- Mississippi is home to 19 gaming establishments that collectively totaled over $2.4 billion in revenue from gamblers in 2025.
Recent legislation passed in Mississippi mandates that casinos and sportsbooks withhold winnings from individuals who are behind on child support obligations.
Senate Bill 2369 and House Bill 520 received extensive backing, evidenced by a unanimous 50-0 Senate vote and a 94-19 score in the House, aiming to withhold outstanding child support from gambling earnings.
If the legislation is signed into law by Governor Tate Reeves (R) of Mississippi, winners who claim amounts requiring a W-2G IRS form will be screened for any pending child support. Any owed amount will be deducted, and the gaming operator may also impose an administrative fee of up to $35.
As of January 1, 2026, a handpay from a slot machine is initiated for wins of $2,000 or more. Poker wins exceeding $5,000 (payout minus the buy-in) also trigger W-2G requirements. For sports betting, the IRS form is usually issued for wins of $600 or more, provided the payout is at least 300 times the bet amount.
Child Support Enforcement in Casinos
SB2369/HB520 would revise Mississippi’s gaming regulations to dictate that the Mississippi Gaming Commission works in tandem with the Department of Human Services in enforcing withholding of gambling winnings from those with outstanding child support dues. This rule would be applicable to slot machines, sports betting, and any other notable cash winnings.
If owed child support exceeds the player’s winnings, they “will not receive a payment.” The gaming operator must transfer the withheld funds to the Department of Human Services within seven days.
Once signed or allowed to become law by Governor Tate Reeves, this statute will become active starting July 1, 2026.
Mississippi boasts 19 casinos, with these establishments generating over $2.43 billion in gross gaming revenue for the year 2025.
States Enforcing Child Support Checks
By adopting this new measure, Mississippi is set to join other commercial gaming states that impose checks for child support liabilities before processing a player’s winnings and issuing the W-2G forms.
Currently, 17 states require casinos and/or sportsbooks to verify overdue child support when distributing significant winnings. Washington, DC, also mandates online sportsbooks to confirm child support obligations.
Nevada, America’s richest gaming state, is among those that perform child support checks prior to distributing W-2G forms and winnings.