{"data":{"id":"us-va/11vac5-41-190","jurisdiction":"us-va","citation":"11VAC5-41-190","heading":"Withholding, notification of prize payments","body":"A. When paying any prize in excess of $600, the agency shall:\n\n1. File the appropriate income reporting forms with the Virginia Department of Taxation and the federal Internal Revenue Service; and\n\n2. Withhold federal and state taxes from any winning ticket in accordance with the tax regulation in effect at the time.\n\nB. 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.","path":["Title 11. Gaming","Agency 5. Virginia Lottery Board","Chapter 41. Lottery Game Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title11/agency5/chapter41/section190/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:49:37Z","sha256":"65157a63e767f0061b798c3cd9e984684ac34bacd324da0d0022b0031c3b239c","source_id":"us-va-vac","stale":false,"prev":"us-va/11vac5-41-180","next":"us-va/11vac5-41-200"},"notice":"GroundRules: Original legal text. Not legal advice."}