Sports betting is legal in Massachusetts for adults 21 and older who are physically inside the state, under the Massachusetts Sports Wagering Act signed in August 2022 and codified at Chapter 23N of the General Laws.1General Court of Massachusetts. Massachusetts Code Chapter 23N – Authorization and Regulation of Sports Wagering The Massachusetts Gaming Commission licenses the three casino sportsbooks and the mobile apps where most wagers happen, sets the rules on what you can bet on, and runs the self-exclusion program and the complaint process. Winnings are taxable at both the federal and state level, and Massachusetts handles loss deductions differently than the IRS does.
Who Can Place a Bet
You must be at least 21 to place any legal sports wager in Massachusetts, whether at a casino window or on your phone.2Mass.gov. Massachusetts Law About Gambling and Casinos There is no exception for 18-to-20-year-olds on any platform. Operators verify age during account registration, and retail sportsbooks check IDs at the door.
You also have to be standing inside Massachusetts when you place the bet. Mobile apps use geofencing that cross-references GPS and cell signal data to confirm your device is within state lines. Step over into Connecticut or New Hampshire and the app blocks the transaction. Trying to defeat the check with a VPN or location spoofer can get your account suspended and your funds forfeited.
Certain people are barred from betting at all, and operators are required to block them. The restricted list covers athletes, coaches, and referees wagering on events in their own sport’s governing body; team owners and league employees betting on their sport; player and referee union personnel; and directors, officers, owners, and employees of a sportsbook (along with members of their household) betting with that operator. Anyone holding nonpublic information from an operator is also prohibited from wagering with that operator.3Mass.gov. Mass General Laws c23N 11
Proxy wagering is illegal. You cannot place a bet for someone else, you cannot have someone else place a bet for you, and sharing account credentials violates both operator terms and state law.
Where You Can Bet
Three casinos hold Category 1 licenses and run in-person sportsbooks: Encore Boston Harbor in Everett, MGM Springfield, and Plainridge Park Casino in Plainville. Each has a dedicated sportsbook area with staffed windows and self-service kiosks that issue a physical ticket.4Massachusetts Gaming Commission. Sports Wagering Licensees
Most betting happens on mobile Category 3 platforms. Seven are currently licensed:
- DraftKings, FanDuel, and Bally Bet operate independently (untethered)
- BetMGM is tethered to MGM Springfield
- Caesars Sportsbook is tethered to Encore Boston Harbor
- Fanatics Betting and Gaming and ESPN BET are both tethered to Plainridge Park Casino
All seven are available as smartphone apps and through web browsers. The Gaming Commission’s Category 2 license, meant for racetracks and simulcast facilities, has no active holder, so it doesn’t currently open any additional places to bet.4Massachusetts Gaming Commission. Sports Wagering Licensees
What You Can and Cannot Bet On
The Gaming Commission maintains a list of approved events and wager types, and operators can only offer markets that appear on it.5Massachusetts Gaming Commission. Sports Wagering Approved Events and Wagers The lines that trip people up are around college sports.
You cannot bet on any Massachusetts college or university team during the regular season. The statute excludes from the definition of a legal sporting event any collegiate contest involving a team from the Commonwealth, with one carve-out: collegiate tournaments involving four or more teams.1General Court of Massachusetts. Massachusetts Code Chapter 23N – Authorization and Regulation of Sports Wagering A regular-season Boston College football game is off limits regardless of where it’s played. Once the NCAA tournament bracket is set with at least four teams in play, wagering on Massachusetts schools opens up. A two-team exhibition or an early-round matchup that hasn’t reached the four-team threshold still falls under the ban.
Wagering on high school and youth athletics is banned outright, with no exceptions. The Gaming Commission also blocks wagering on events overseen by Russian or Belarusian sports governing bodies, along with certain Olympic and international competitions where outcomes depend primarily on judges’ scores rather than objective results.5Massachusetts Gaming Commission. Sports Wagering Approved Events and Wagers
Setting Up an Account
Every licensed sportsbook has to verify your identity before you can deposit money or place a wager. Registration collects personal information under Know Your Customer protocols aimed at fraud prevention and underage gambling.
You’ll need to provide your full legal name, date of birth, and the physical address of your primary residence. A P.O. box won’t satisfy the requirement. You’ll also need to supply your full Social Security number, the last four digits of it, or an equivalent federal identification such as a passport number if you’re not a U.S. citizen.6Massachusetts Gaming Commission. 205 CMR 248.00 – Sports Wagering Account Management Most platforms also ask for a photo of a government-issued ID so their verification software can match it against what you entered.
Once your identity clears, you can fund the account through electronic bank transfers, debit cards, or third-party payment services such as PayPal. Financial transactions are encrypted, and operators must keep your banking data segregated from their operational accounts.
Taxes on Your Winnings
Every dollar you win betting on sports is taxable income. The obligations run in two directions, federal and state, and Massachusetts handles losses differently than the IRS, so the details matter.
Federal Reporting and Withholding
Operators file IRS Form W-2G when winnings from a single sports wager meet or exceed $2,000 and the payout is at least 300 times the amount wagered. The $2,000 threshold took effect for 2026 under an inflation indexing provision applied to calendar years after 2025; the prior threshold was $600.7Internal Revenue Service. Instructions for Forms W-2G and 5754 (Rev. January 2026)
Withholding is a separate rule with a higher bar. The operator must withhold 24% of your net winnings (the payout minus the wager) when that net exceeds $5,000 and the payout is at least 300 times the wager.8Office of the Law Revision Counsel. 26 USC 3402 – Income Tax Collected at Source Receiving a W-2G and having tax withheld are not the same event. You can clear the reporting threshold without triggering withholding.
Whether or not you receive a W-2G, all gambling income is reportable on your federal return. A profitable year of small bets still counts.
Massachusetts State Tax
Massachusetts taxes gambling winnings at the standard state income tax rate of 5%.9Mass.gov. Massachusetts Tax Rates This applies to all gambling income, including winnings from Massachusetts-licensed operators and from bets placed in other states. You report the winnings on your annual state return as part of gross income. If your total taxable income exceeds roughly $1.1 million for the year (the threshold is adjusted annually for inflation), an additional 4% surtax applies to income above that line, which can push the effective rate on a large payout to 9%.
Deducting Losses
This is where Massachusetts diverges sharply from federal rules. At the federal level, you can deduct gambling losses up to the amount of your winnings if you itemize on Schedule A. You report winnings and losses separately rather than netting them.
Massachusetts does not allow a general gambling loss deduction. You can subtract the cost of a winning ticket from that specific win’s proceeds, but losses from the losing bets you placed over the year are not deductible against your state income. There is one exception: losses incurred at a Massachusetts-licensed gaming establishment (casinos licensed under Chapter 23K, racing licensees, or simulcast licensees) can be deducted against winnings from those same types of establishments, up to the amount of those winnings.10Mass.gov. Massachusetts Tax Information for Gambling and the Lottery Licensed sportsbooks fall under that umbrella, so losses at Massachusetts operators should qualify. Losses at out-of-state casinos or offshore sites do not.
Keep detailed records either way. The IRS expects a log of your wagering activity, and Massachusetts requires you to substantiate any loss deduction you claim. Most sportsbook apps generate downloadable annual activity statements that make this easier at tax time.
Taking Yourself Out: Voluntary Self-Exclusion
The Gaming Commission runs a statewide Voluntary Self-Exclusion program that locks you out of casino gambling, sports wagering, or both. Once you enroll, every licensed operator in Massachusetts is required to block you from placing wagers and remove you from marketing lists.11Massachusetts Gaming Commission. Voluntary Self-Exclusion
You pick the length: one year, three years, five years, or lifetime. Rewards points you’ve accumulated are forfeited or suspended during the exclusion. At the end of a non-lifetime term, you have to complete a reinstatement session before you can return to gambling. Access does not switch back on automatically.
Enrollment runs around the clock through the Safer Gaming Education Line at 1-800-426-1234, through online chat on the PlayWell website, or in person at PlayWell Info Centers inside each of the three casinos. Remote enrollment by video call is also an option.
Disputes With a Sportsbook
If an operator voids a bet you believe was valid, delays a payout, or makes a technical error that costs you money, start with the operator’s customer support team. Save everything: screenshots of bet slips, chat transcripts, emails. You’ll need that paper trail if the issue escalates.
When the operator doesn’t resolve the complaint, the Massachusetts Gaming Commission accepts formal patron disputes. The commission provides a downloadable dispute form on its website, which you can submit by mail or email.12Massachusetts Gaming Commission. Fair Deal Clear documentation of your attempts to resolve the issue directly with the sportsbook strengthens your case. The commission reviews complaints and can intervene when operators fall short of their regulatory obligations.