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Virginia Administrative Code
Title 11. Gaming
Agency 5. Virginia Lottery Board
Chapter 41. Lottery Game Regulations
2/26/2026

11VAC5-41-190. Withholding, notification of prize payments.

A. When paying any prize in excess of $600, the agency shall:

1. File the appropriate income reporting forms with the Virginia Department of Taxation and the federal Internal Revenue Service; and

2. Withhold federal and state taxes from any winning ticket in accordance with the tax regulation in effect at the time.

B. Additionally, when paying any cash prize greater than $100, the agency shall withhold any moneys due for delinquent debts as provided by the Commonwealth's Setoff Debt Collection Act, Article 21 (§ 58.1-520 et seq.) of Chapter 3 of Title 58.1 of the Code of Virginia.

Statutory Authority

§ 58.1-4007 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 19, Issue 15, eff. May 7, 2003; amended, Virginia Register Volume 28, Issue 26, eff. September 26, 2012; Volume 31, Issue 3, eff. November 5, 2014; Volume 42, Issue 10, eff. February 12, 2026.

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