Title 26 — Internal Revenue CodeRelease 119-73not60

§4404 Territorial Extent

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers › § 4404

Last updated Apr 5, 2026|Official source

Summary

Only bets taken in the US, or placed in the US with a US citizen or resident, or in a US-run pool/lottery, are taxed.

Full Legal Text

Internal Revenue Code — Source: USLM XML via OLRC

The tax imposed by this subchapter shall apply only to wagers

(1)accepted in the United States, or

(2)placed by a person who is in the United States

(A)with a person who is a citizen or resident of the United States, or

(B)in a wagering pool or lottery conducted by a person who is a citizen or resident of the United States.

Reference

Citation

26 U.S.C. § 4404

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60