Illinois sports betting is legal for anyone 21 or older who is physically inside the state and uses a sportsbook licensed by the Illinois Gaming Board. You can wager at a retail counter or through a mobile app on most professional leagues and on out-of-state college teams. Illinois college teams, minor league events, and high school sports are off limits. Winnings are taxable at both the federal and state level, and Illinois does not let you deduct your losses.
Who Can Bet
You must be at least 21 to place any sports wager in Illinois.1Illinois General Assembly. Illinois Code 230 ILCS 45/25-25 – Sports Wagering Authorized You also have to be standing in Illinois when the bet goes through. A licensed operator can only accept a wager from someone physically inside the state.2Illinois General Assembly. Illinois Code 230 ILCS 45 – Sports Wagering Act Every mobile app runs a geolocation check using GPS and Wi-Fi before giving you access to the betting markets. Step across the state line, even by a few feet, and the app locks you out.
Some people cannot bet at all. The Sports Wagering Act defines “covered persons” to include athletes, referees, team and league personnel, medical staff who treat players, and family members and close associates of all those groups.2Illinois General Assembly. Illinois Code 230 ILCS 45 – Sports Wagering Act Sportsbook employees with access to confidential wagering data are banned too. If someone in these categories bets anyway, the operator can void the wager and the bettor may face further legal consequences.
What You Can and Cannot Bet On
Illinois sportsbooks take action on all the major professional leagues, international competitions, and sanctioned motorsports. Standard bet types are available: point spreads, moneylines, totals, parlays, and player props on professional athletes.3Illinois Gaming Board. Frequently Asked Questions
Several categories are completely blocked:
- Illinois collegiate teams. No licensed operator may accept any wager on a sporting event involving an Illinois college team. The ban covers online bets, in-person bets, and parlays that include an Illinois team as a single leg. An earlier exception for in-person wagers on Illinois colleges expired on July 1, 2024.4Legal Information Institute. Illinois Admin Code Title 11, Section 1900.1120 – Prohibited Wagering Activity2Illinois General Assembly. Illinois Code 230 ILCS 45 – Sports Wagering Act
- Minor league sports. Any minor league sporting event is prohibited.4Legal Information Institute. Illinois Admin Code Title 11, Section 1900.1120 – Prohibited Wagering Activity
- High school and youth events. School-sponsored sports other than college events are banned, as is any event where most participants are under 18.4Legal Information Institute. Illinois Admin Code Title 11, Section 1900.1120 – Prohibited Wagering Activity
Out-of-state college teams and tournaments are fine. If a tournament includes both Illinois and non-Illinois teams, you can wager on the overall tournament outcome as long as no individual bet targets the Illinois team’s performance.4Legal Information Institute. Illinois Admin Code Title 11, Section 1900.1120 – Prohibited Wagering Activity The Illinois Gaming Board also maintains a separate list of approved and prohibited specific events and updates it as needed.
Setting Up an Account and Placing a Bet
Before you register, have a government-issued photo ID ready (driver’s license or passport), your Social Security number (at least the last four digits, though some platforms ask for the full number for tax reporting), and a valid email and phone number. Operators use this information to verify your identity, confirm you aren’t on a self-exclusion or prohibited bettor list, and meet federal anti-money-laundering rules.
Download the app or visit the website of a sportsbook authorized by the Illinois Gaming Board. The IGB publishes a current list of every licensed operator.5Illinois Gaming Board. Authorized Operating Sportsbooks Sign up with your legal name, date of birth, residential address, and contact information, then set a strong password. Most accounts verify automatically within minutes. If the system can’t confirm your details instantly, you’ll be asked to upload a photo of your ID; occasionally an account sits pending until you provide more documentation.
Each time you open the app, it checks your location before unlocking the markets, so leave location permissions on. Once you’re cleared, go to the cashier to deposit. Most Illinois sportsbooks accept debit cards, bank transfers, and electronic wallets. Pick a market, tap an outcome to add it to your bet slip, enter your stake, and confirm. The app generates a digital receipt with a transaction ID, your locked-in odds, and the amount at risk. Winnings land in your account balance when the event settles.
What You’ll Owe in Taxes
This is where Illinois bettors get hit harder than most. Every dollar you win counts as taxable income at both the federal and state level.
Federal Taxes
All gambling winnings are subject to federal income tax. When your net winnings from a single sports wager reach at least $2,000 and are at least 300 times what you wagered, the sportsbook files an IRS Form W-2G reporting the payout. If net winnings exceed $5,000 and meet the 300-to-1 ratio, the operator must withhold 24% for federal taxes before paying you.6Internal Revenue Service. Instructions for Forms W-2G and 5754 (01/2026) Even if your winnings fall below those thresholds and no W-2G is issued, you still have to report the income on your federal return.
Illinois State Taxes
Illinois applies its flat 4.95% individual income tax rate to gambling winnings.7Illinois Department of Revenue. Income Tax Rates The painful part: Illinois does not allow you to deduct gambling losses against your winnings on your state return.8Illinois Department of Revenue. Additions and Subtractions for Individual Income Tax On your federal return, you can itemize gambling losses up to the amount of your winnings. Illinois ignores that deduction. If you won $50,000 and lost $50,000 in the same year, you’d still owe Illinois $2,475 in state tax on what was effectively zero profit. Keep detailed records of every wager, win, and loss so you can at least claim the federal deduction.
If Something Goes Wrong With a Sportsbook
If an operator mishandles your bet, refuses a legitimate payout, or violates any provision of the Sports Wagering Act, report it to the Illinois Gaming Board. File through the IGB’s online reporting form or by calling (855) 494-0237.9Illinois Gaming Board. Report Prohibited Conduct Include your name, contact information, and as much detail as you can gather: transaction IDs, screenshots, and dates. Your identity and the content of your report are confidential under Illinois law and exempt from Freedom of Information Act disclosure. The Board will only reveal your identity if you authorize it or if the case is referred to law enforcement.
Getting Help With a Gambling Problem
If sports betting starts feeling less like entertainment and more like a problem, Illinois funds a 24-hour helpline at 1-800-GAMBLER, and you can text “ILGAMB” to 833234 for support.10Illinois Department of Human Services. Gambling Help
For a firmer step, the Illinois Gaming Board runs a voluntary Self-Exclusion Program. Enrollment is free but has to be done in person at an IGB-sanctioned site, including IGB offices located at casinos. Bring a valid driver’s license or state-issued ID; plan on 30 to 45 minutes.11Illinois Gaming Board. Self-Exclusion Program (SEP) Once you’re enrolled, every licensed sportsbook and casino in the state has to block you from placing wagers.