• All transactions are subject to New York Lottery and Gaming Commission rules, regulations and directives.
  • All Lottery tickets are bearer instruments.
  • Playcards and sales receipts are not valid receipts and cannot be used to claim a prize.
  • The purchaser of tickets has the sole responsibility for checking the accuracy of the data printed on the tickets.
  • No corrections or cancellations can be made on a Lotto, Mega Millions, Cash4Life, Take 5, or Powerball ticket.
  • The New York Gaming Commission reserves the right to suspend or cancel any drawing or the game itself, change the prize structure, frequency of drawings or draw dates.
  • The Gaming Commission is required to report and withhold taxes according to the regulations of the Internal Revenue Service and the New York State Department of Taxation and Finance.
  • Past-due child support, past due state tax liabilities and/or repayment of public assistance received are required by law to be deducted from Lottery prizes of $600 or more.
  • You must be 18 years or older to purchase Lottery games.
  • You must be 21 years or older to purchase Quick Draw where alcoholic beverages are served.

Official rules

Official versions of all New York State regulations, admissible as evidence in New York State courts, are available from West Publishing: 1-800-344-5009.

To view the Gaming Commission Laws governing the Lottery, see:

  • Article 34 of the Tax Law
  • Article 1 of the Racing, Pari-Mutual Wagering and Breeding Law

Tax and offset information

The Gaming Commission is required to report and withhold income taxes from Lottery prizes according State and Federal law and regulations. The current tax withholding rates are:

  • Federal withholding 24%
  • Federal backup withholding 24%
  • Federal Non-resident Alien withholding 30%
  • New York State withholding 8.82%
  • New York City withholding 3.876%
  • Yonkers withholding 1.477%

The Gaming Commission is required by law to withhold Federal and New York State income taxes from taxable prizes over $5,000, regardless of the winner's place of residence. By law, the Gaming Commission is also required to withhold overdue taxes owed to New York State, past-due child support and prior public assistance from any Lottery prize of more than $600.

Records access

To access public records maintained by the Gaming Commission, write or fax:

New York State Gaming Commission 
Records Access Officer 
One Broadway Center 
PO Box 7500 
Schenectady, NY 12305 
Phone: (518) 388-3413
Fax: (518) 388-3403 

To appeal a denial of access, write or fax: 

New York State Gaming Commission 
Appeals Officer 
One Broadway Center 
PO Box 7500 
Schenectady, NY 12305 
Fax: (518) 388-3444 

The records may be viewed or copied at the One Broadway Center location.