General Guidelines

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

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

To view New York State statutes governing the New York State Gaming Commission and the New York Lottery, see:

• Article 34 of the New York State Tax Law
• Article 1 of the Racing, Pari-Mutuel Wagering and Breeding Law

The New York State Gaming Commission (“Gaming Commission”) is required to report and withhold income taxes from New York Lottery prizes according to state and federal laws. The current tax withholding rates are:

• Federal withholding 24%
• Federal backup withholding 24%
• Federal Non-resident Alien withholding 30%
• New York State withholding 10.90%
• New York City withholding 3.876%
• Yonkers withholding 1.82575%

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 support and prior public assistance from any New York Lottery prize of $600 or more.

To request access to public records maintained by the New York State Gaming Commission pursuant to New York State’s Freedom of Information Law (N.Y. Public Officers Law Article 6; “FOIL”), write or fax:

Records Access Officer 
New York State Gaming Commission 
354 Broadway
PO Box 7500 
Schenectady, NY 12305 
Phone: (518) 388-3413
Fax: (518) 388-3423 

To appeal a denial of access, write or fax: 
FOIL Appeals Officer 
New York State Gaming Commission 
354 Broadway
PO Box 7500 
Schenectady, NY 12305 
Fax: (518) 388-3423 

Records may be viewed or copied at the 354 Broadway location.