How Second Chance Lottery Tickets Work in Massachusetts

The Massachusetts second chance lottery is a set of promotions tied to specific scratch ticket games that let you enter non-winning tickets through the Mass Lottery website or app for another shot at prizes ranging from $100 to $1,000,000. It isn’t one always-open program. Each promotion is linked to a particular instant game and runs with its own entry period, prize pool, and drawing schedule.¹

How the Drawings Work

When the Massachusetts Lottery launches a new instant game, it may attach a second chance drawing to it. Recent promotions have been tied to games like $10,000,000 Cashword, $25,000,000 Mega Money, Billion Dollar Extravaganza, and JAWS.¹ A ticket from one game only enters that game’s drawing. A $10 JAWS scratch ticket can go into JAWS Second Chance Drawings and nowhere else.²

The Lottery selects winners with a computer-driven random number generator that runs independently from the main gaming system. It shuffles numbers and produces results; it has no access to wagering data or entry information.³

Who Can Enter

You must be at least 18 to play the Massachusetts Lottery, including second chance drawings. Massachusetts General Laws Chapter 10, Section 24 requires the Lottery Commission to run age verification on online lottery activity, and that covers second chance submissions.⁴

You also need a free Mass Lottery Player Account and a non-winning ticket from the specific qualifying game. Each ticket can be submitted only once, but there’s no cap on how many separate tickets you can enter into the same promotion.¹ Every promotion has its own entry window that closes before the drawing. If you miss it, the ticket is worthless for second chance purposes even when the game is still being sold in stores. Deadlines differ by game, so check the promotion page on masslottery.com.

How to Submit a Ticket

Entries go through the Mass Lottery app or website.¹ The steps are simple:

Register for a Mass Lottery Player Account if you don’t already have one. You’ll verify your age and provide basic information.
Log in and navigate to the second chance drawing for your game.
Follow the on-screen instructions, which typically ask for the ticket’s code. Each non-winning ticket counts as one entry.²

Keep your physical tickets after entering. If you win, you’ll likely need the original ticket to validate the claim.

What You Can Win

Prize pools vary a lot from one promotion to the next. Some drawings are cash-only; others include experience-based prizes. JAWS Second Chance Drawings, for example, awarded six $1,000,000 Martha’s Vineyard trip packages, 170 prizes of $500, and 500 prizes of $100 in each drawing.² Higher-denomination games generally carry larger second chance pools than smaller-denomination games. Specific prizes and odds for each promotion are published on the Lottery website before entries open.

A non-cash prize still carries a dollar value for tax purposes. Win a vacation package valued at $1,000,000 and you owe tax on that amount, even though no cash changed hands.

Claim Deadlines and Winner Privacy

Massachusetts Lottery draw game prizes generally must be claimed within one year of the drawing date.⁵ Second chance drawings work off the same framework, though individual promotion rules can set different deadlines. Check the official rules for your specific promotion. Unclaimed prizes revert to the Lottery.

Massachusetts does not currently guarantee winner anonymity. Senate Bill 260 would amend Chapter 10, Section 24 to make winners’ identifying information nonpublic, but as of early 2026 it has not been enacted. A significant win may put your name in the public record. Winners in other states sometimes claim through a trust or LLC to keep some distance from publicity, and whether that’s available in Massachusetts depends on Lottery Commission rules at the time of your win.

Taxes on Your Winnings

Second chance prizes are taxable income at the federal and state level.⁶ Withholding kicks in at two thresholds:

Prizes over $600: the Lottery reports the winnings to the IRS on Form W-2G and withholds 5% for Massachusetts state income tax.⁶
Prizes over $5,000: the payer also withholds 24% for federal income tax, applied when winnings minus the wager exceed $5,000.⁷

Withholding is an advance against your total tax bill, not a final number. Your actual rate could land higher or lower. Massachusetts also imposes an added 4% surtax on annual taxable income above a threshold that adjusts each year for inflation, set at $1,083,150 for the 2025 tax year.⁸ A prize large enough to push your total income past that line means the portion above it is taxed by Massachusetts at 9%, not 5%.

If you spent money on non-winning tickets during the year, those costs can offset winnings, but only if you itemize on Schedule A of your federal return. Losses are deductible up to the amount of gambling income you report, no further. Keep the losing tickets, account statements, or a purchase log in case the IRS asks for substantiation.⁹

Non-cash prizes trip winners up. Federal withholding and a state tax bill still attach to the fair market value of a trip or experience prize, even though nothing was paid to you in cash. Some winners decline non-cash prizes rather than take on the tax liability. Think about whether you can cover the tax before accepting.

Splitting a Prize With a Group

If you entered as part of an office pool or another group, the person who receives the winnings completes IRS Form 5754 listing every group member with their taxpayer identification number and share.¹⁰ The payer then issues a separate W-2G to each winner.

Withholding thresholds apply to the total prize before splitting, not to each person’s share. A $10,000 group win on a $2 ticket triggers the 24% federal withholding on the full $9,998 in proceeds, even if five members each walk away with $2,000.⁷ Put your group agreement in writing before you enter. Without it, the IRS may treat the whole prize as income to the one person who claimed it.

Effect on Public Benefits

If you receive means-tested benefits, a second chance prize can cause problems that go past the tax bill.

SSI (Supplemental Security Income): lottery winnings count as unearned income and reduce your payment. The resource limit is $2,000 for individuals and $3,000 for couples. Even a $500 prize can push you over and suspend benefits.¹¹
SNAP: households with lottery or gambling winnings at or above the resource limit for elderly or disabled households lose SNAP eligibility until they spend down. Most states use broad-based categorical eligibility that removes the asset test, but nine states still collect resource information during eligibility determination.¹²

Report the income promptly. Overpayment claims and potential fraud charges are far worse than a temporary benefits reduction.

Spotting Scams

Scammers impersonate lottery officials often, and second chance drawings are a common hook because many players aren’t sure how the programs run. The Federal Trade Commission flags several reliable warning signs:¹³

You’re asked to pay to collect. Real prizes are free. Any request for “taxes,” “processing fees,” or “shipping charges” up front is a scam. The Massachusetts Lottery will not ask you to pay to claim.
You’re asked for bank account details or your Social Security number in response to an unsolicited contact.
You’re pressured to act right away. Manufactured urgency exists to keep you from verifying.
Payment is requested through gift cards, wire transfers, or cryptocurrency.
You’re contacted about a drawing you never entered. You cannot win a second chance drawing you didn’t submit a ticket to.

If you’re unsure whether a notification is real, contact the Lottery directly through the number or website on your ticket or at masslottery.com.

If Something Goes Wrong

Start with the Massachusetts State Lottery Commission. It handles complaints about its own operations, including disputes over ticket eligibility and prize claims.

For broader consumer issues, such as a retailer tampering with tickets or misleading players about second chance eligibility, the Massachusetts Attorney General’s Office takes consumer complaints and can investigate deceptive business practices. File online or call the Consumer Hotline at (617) 727-8400.¹⁴ If informal resolution fails and your claim is $7,000 or less, Massachusetts Small Claims Court is a low-cost option that doesn’t require a lawyer.¹⁵

1
Massachusetts Lottery. Second Chance
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Massachusetts Lottery. Jaws Second Chance Drawings
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Massachusetts State Lottery Commission. Drawing Procedures
4
General Court of Massachusetts. Massachusetts General Laws Part I, Title II, Chapter 10, Section 24
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Massachusetts Lottery. Lottery Extends Claim Period for Expiring Tickets
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Massachusetts Department of Revenue. Massachusetts Tax Information for Gambling and the Lottery
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Internal Revenue Service. Instructions for Forms W-2G and 5754 (01/2026)
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Mass.gov. Massachusetts 4% Surtax on Taxable Income
9
Internal Revenue Service. Topic No. 419, Gambling Income and Losses
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Internal Revenue Service. Form 5754 Statement by Person(s) Receiving Gambling Winnings
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Social Security Administration. What You Need to Know When You Get Supplemental Security Income (SSI)
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Food and Nutrition Service. Information Collection: SNAP – Reporting of Lottery and Gambling, and Resource Verification
13
Federal Trade Commission. Fake Prize, Sweepstakes, and Lottery Scams
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Mass.gov. File a Consumer Complaint
15
Mass.gov. Small Claims Court