Massachusetts is home to two operating licensed casinos:
- Plainridge Park Casino
- MGM Springfield
In some instances, before paying out winnings, state law requires these casinos to verify with the Massachusetts Department of Revenue (DOR) whether the winner has a:
- Past-due child support obligation, or
- Past-due Massachusetts tax liability.
To conduct this verification, an authorized casino employee will request from the winner a:
- Valid photo identification (such as a driver’s license, state issued ID, passport, etc.)
- Social security number or other tax identification number
Casino requirements and verification
These casinos are required to verify the tax and child support accounts of the following persons:
- Any individual who wins $1200 or more from a slot machine;
- Any individual whose cash winnings from one table game wager (such as blackjack, poker, roulette, etc.) is more than $600, and the wagering odds for the winning bet are at least 300 times the amount wagered;
- For example, if an individual wins $1,500 from a $5 bet, verification will be required, as $1,500 is three hundred times greater than $5. However, if an individual wins $1,500 from a $10 bet, verification will not be required, as $1,500 is not three hundred times greater than $10.
- Any individual who wins a cash prize equal to or greater than $1,200;
- Any individual who wins a non-cash prize (such as a car, vacation, etc.), if the fair market value of the prize is equal to or greater than $1,200.
If DOR informs the casino that the winner has a past-due child support obligation or tax liability, the casino is required to:
- Intercept the past-due amount (up to the amount of the winnings)
- Remit such amounts to DOR.
DOR will apply these amounts against the winner’s past-due child support obligations or tax liabilities.
If no past-due child support obligation or tax liability is found, the winner will receive the entire amount of the winnings.
How will I be notified that my winnings have been intercepted?
An authorized employee of the casino will provide you with a statement detailing the:
- Intercept amounts of past-due child support and/or
- State tax liabilities.
You will also be given a DOR Notice of Massachusetts Intercept of Casino Winnings with an explanation and the telephone number of DOR to contact if you have any questions.
What if I believe that an intercept was not required?
Please direct all inquiries to DOR. Casino representatives cannot answer any questions about the intercept.
- Child Support liabilities — (800) 332-2733
- Massachusetts tax liabilities — (617) 887-6367 or toll-free within Massachusetts at 1-800-392-6089
If I have past-due child support and state tax liabilities, how will my winnings be distributed?
First, your winnings will offset any past-due child support.
Next, your winnings will offset any past-due tax liability, and the balance will be given to you.
Will the DOR intercept information remain confidential?
All casino employees are required to follow strict confidentiality requirements imposed by state and federal law.