Michigan Lottery Bingo Slots

  

Slingo games are a type of video slot game you might find at a land-based or online casino in Michigan. Slingo takes its name from bingo. However, Slingo games combine elements of traditional bingo, slots, and casino games. The total winnings, or combined bet and profit, on a slot machine exceed $1,200. A player’s keno profit on a game is more than $1,500. A poker player wins more than $5,000 in a tournament. A game’s profit is more than $600 and is thirty times or greater than the bet amount.

Federal and Michigan Income Tax Withholding Requirements

Reportable Gambling Winnings

The Internal Revenue Service (IRS) requires certain gambling winnings to be reported on Form W-2G if:

1.The winnings (not reduced by the wager) are $1,200 or more from a bingo game or slot machine.

2.The winnings (reduced by the wager) are $1,500 or more from a Keno game.

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3.The winnings (reduced by wager or buy-in) are more than $5,000 from a poker tournament.

4.The winnings (except winnings from bingo, slot machines, keno and poker tournaments) reduced, at the option of the payer, by the wager are:

a.$600 or more, and

b.At least 300 times the amount of the wager, or

5.The winnings are subject to federal income tax withholding (either regular gambling withholding or backup withholding).

Withholding for Federal Income Tax

There are two types of withholding on gambling winnings:

1.Regular gambling withholding requires payer to withhold 25% of gambling winnings for federal income tax if prize value is greater than $5,000. Regular gambling withholding is figured on the total amount of gross proceeds (the amount of winnings minus the amount wagered), not merely on the amount in excess of $5,000.

a.Noncash payments must be taken into account at its fair market value (FMV) for purposes of reporting and withholding.

2.Backup withholding is required when winner does not furnish a correct taxpayer identification number (i.e., driver's license, social security card, or voter registration) and is withheld at a rate of 28%. Backup withholding is also figured on the total amount of the winnings reduced, at the option of the payer, by the amount wagered. This means the total cash or noncash prize, not just the payments in excess of $600, $1,200, $1,500, or $5,000, is subject to backup withholding at 28%.

Withholding for Michigan Income Tax

Withholding is required for Michigan income tax whenever regular (not backup) federal withholding is required. The withholding requirement applies to all gambling including casinos, race tracks and organizations conducting charitable gambling.

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Non-residents

Michigan requires casinos and race tracks to withhold on the gambling winnings of non-residents once the winnings are reported on W-2G. Therefore, non-residents who gamble at casinos or race tracks are subject to Michigan withholding at a lower winnings threshold because federal reporting is triggered at a lower winnings level than federal withholding. Michigan does not require backup withholding.

Withholding Rate

As of October 1, 2012, the Michigan income tax withholding rate is 4.25%. All gambling winnings, including casino, race track and charitable gambling are taxable and must be claimed on a Michigan return even if the winnings are below the reportable level or below the withholding level.

Information Returns

Michigan Lottery Bingo Slots

Form W2-G, Statement for Recipients of Certain Gambling Winnings is used to report Reportable Gambling Winnings and the Regular or Backup federal income tax withheld. The payer of gambling winnings is required to file Forms W2-G with the IRS by the last day of February of the year following the year of prize award. Form 1096, 'Annual Summary, and Transmittal of U.S. Information Return,' is used to transmit the Forms W2-G to IRS. Forms are only filed with Michigan Department of Treasury when withholding is required.

Reporting the Federal Tax

Form 945, 'Annual Return of Withheld Federal Income Tax,' is used to report and pay the monies withheld to the IRS. Form 945 is an annual return and is due January 31 of the year following the year in which the taxes are withheld. Be sure to mark the Form 945 checkbox on Form 8109, Federal Tax Deposit coupon.

The federal employer identification number (FEIN or EIN) of the organization conducting the raffle is required to be listed on the Forms W2-G, 1096, and 945. If you have not secured an EIN, you may apply for one on the Form SS-4, 'Application for Employer Identification Number,' available from the IRS.

Reporting the State of Michigan Tax

Organizations that collect Michigan income tax withholding on gambling winnings will need to register with Department of Treasury using Form 518, 'Registration for Michigan Taxes', submit the withholding to the Department of Treasury, as directed by the 'Sales, Use, and Withholding Tax forms and Instructions, form 78, and file an annual return for Sales, Use and Withholding Taxes on form 165. Copies of any federal Form W2-G that report Michigan withholding should be included along with the Michigan form 165.

Contact Information

Both the IRS and Michigan Department of Treasury have requested that Bureau employees not attempt to answer tax questions or provide tax advice. Therefore, any questions regarding tax withholding or reporting requirements must be directed to the appropriate agency using the contact information below.

Michigan Lottery Bingo App

Internal Revenue Service (IRS)

For forms and information on this subject, see IRS Publication 3079 available online at www.irs.gov or by calling, toll free1-800-829-1040.

State of Michigan Department of Treasury

Information to register for Michigan income tax withholding and obtain forms is available at www.michigan.gov/treasury or by calling the customer service center at (517) 636-6925.

Rev 2012/09

Introduction to Michigan Slot Machine Casino Gambling in 2020

Michigan slot machine casino gambling consists of three commercial casinos in Detroit and 23 tribal casinos throughout the state. Caesars Windsor is also nearby, just across the border from Detroit in the Canadian Province of Ontario.

Detroit’s commercial casinos have a minimum theoretical payout, while tribal casinos have none. Neither type of Michigan casino has return statistics publicly available.

This post continues my weekly State-By-State Slot Machine Casino Gambling Series, an online resource dedicated to guiding slot machine casino gambler to success. Now in its third year, each weekly post reviews slots gambling in a single U.S. state, territory, or federal district.

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Relevant Legal Statutes on Gambling in Michigan*

The minimum legal gambling age in Michigan depends upon the gambling activity:

  • Land-Based Casinos: 18/21
  • Poker Rooms: 18
  • Bingo: 18
  • Lottery: 18
  • Pari-Mutuel Wagering: 18

The minimum legal age for gambling is 21 if the casino serves alcohol. Further, the minimum legal age for gambling at Caesars Windsor is 19 years old. Be aware that, at Caesars Windsor in Canada, all bets and winnings are in Canadian currency.

Bingo Lottery Numbers

In 1996, Michigan voters approved three licensed casinos for Detroit via the Michigan Gaming Control & Revenue Act.

*The purpose of this section is to inform the public of state gambling laws and how the laws might apply to various forms of gaming. It is not legal advice.

Slot Machine Private Ownership in Michigan

It is legal to own a slot machine privately in Michigan if it is 25 years old or older.

Gaming Control Board in Michigan

The Michigan Gaming Control Board (MGCB) within the Michigan Department of Treasury regulates commercial casinos in Detroit. Further, the MGCB provides compliance oversight authority for tribal-state compacts with Michigan’s federally-recognized tribes.

Federally-recognized American Indian tribes are sovereign nations. As such, the State of Michigan does not have general regulatory authority over tribal casinos, although the state has oversight authority of compliance with state-tribal compact provisions.

Instead, through the federal IGRA of 1988, Michigan’s tribes have tribal-gaming compacts in place to allow Class III games-of-chance slot machines. Therefore, the National Indian Gaming Commission and each tribal government regulate Michigan’s tribal casinos.

Otherwise, the Alcohol and Gaming Commission of Ontario (AGCO), a crown agency of Canada, and the Ontario Lottery and Gaming Corporation (OLG) regulates gaming at Caesars Windsor in Canada.

Casinos in Michigan

There are three commercial casinos and 23 tribal casinos in Michigan.

The largest casino in Michigan is MGM Grand Detroit with 3,500 gaming machines.

The second-largest casino is Soaring Eagle Casino & Resort with 3,330 gaming machines.

Commercial Casinos in Michigan

Detroit’s commercial casinos, including the popular Caesars Windsor in Canada, include:

  1. Caesars Windsor Hotel & Casino across the Canadian border from Detroit in Windsor, Ontario.

Tribal Casinos in Michigan

Michigan has tribal-state compacts with 12 American Indian tribes, which have produced 23 tribal casinos. At the end of 2017, these tribal casinos had a total of 21,976 Class III, Vegas-style gaming machines.

Tribal casinos in Michigan are a thriving business, and many major expansion projects are underway throughout the state. This is especially true for casinos in northern Michigan.

Michigan 23 tribal casinos are:

  1. Bay Mills Resort & Casinos in Brimley located in the upper peninsula 53 miles north of Mackinaw City
  2. FireKeepers Casino Hotel in Battle Creek located 113 miles west of Detroit
  3. Four Winds Casinos Dowagiac located 21 miles north of South Bend, Indiana near the Indiana border
  4. Four Winds Casinos Hartford located 50 miles north of South Bend, Indiana
  5. Four Winds Casinos New Buffalo located 34 miles northwest of South Bend, Indiana near the Indiana border and Lake Michigan
  6. Gun Lake Casino in Wayland located 172 miles west of Mackinaw City
  7. Island Resort Casino in Harris located in the upper peninsula 160 miles west of Mackinaw City
  8. Kewadin Casinos Christmas in Munising located in the upper peninsula 129 miles northwest of Mackinaw City on Lake Superior
  9. Kewadin Casinos Hessel located in the upper peninsula 41 miles northeast of Mackinaw City
  10. Kewadin Casinos Manistique located in the upper peninsula 89 miles west of Mackinaw City
  11. Kewadin Casinos Sault Ste. Marie located in the upper peninsula 59 miles north of Mackinaw City on the Canadian border
  12. Kewadin Casinos St. Ignace located in the upper peninsula 12 miles north of Mackinaw City
  13. Kings Club Casino in Brimley located in the upper peninsula 56 miles north of Mackinaw City
  14. Leelanau Sands Casino & Lodge in Peshawbestown located in the lower peninsula 20 miles north of Traverse City
  15. Little River Casino Resort in Manistee located in the lower peninsula 58 miles southwest of Traverse City
  16. Northern Waters Casino Resort in Watersmeet located in the upper peninsula 268 miles west of Mackinaw City near the Wisconsin border
  17. Odawa Casino Resort in Petoskey located in the lower peninsula 38 miles south-southwest of Mackinaw City
  18. Odawa Casino Mackinaw located in Mackinaw City
  19. Ojibwa Casino Marquette located in the upper peninsula 158 miles northwest of Mackinaw City on Lake Superior
  20. Ojibwa Casino Baraga located in the upper peninsula 239 miles northwest of Mackinaw City on Lake Superior
  21. Saganing Eagles Landing Casino & Hotel in Standish located in the lower peninsula 158 miles south-southeast of Mackinaw City on Lake Huron
  22. Soaring Eagle Casino & Resort in Mount Pleasant located in the lower peninsula 157 miles northwest of Detroit
  23. Turtle Creek Casino & Hotel in Williamsburg located in the lower peninsula 11 miles east of Traverse City

Other Gambling Establishments

As an alternative to enjoying Michigan slot machine casino gambling, consider exploring casino options in a nearby state. Bordering Michigan is:

Michigan Lottery Second Chance Bingo Slots

  • North and East: The Canadian Province of Ontario
  • South: Indiana Slots and Ohio Slots
  • West: Minnesota Slots and, across Lake Michigan, Illinois Slots

Each of the links above will take you to my blog for that neighboring U.S. state to Michigan.

Our Michigan Slots Facebook Group

Are you interested in sharing and learning with other slots enthusiasts in Michigan? If so, join our new Michigan slots community on Facebook. All you’ll need is a Facebook profile to join this closed Facebook Group freely.

There, you’ll be able to privately share your slots experiences as well as chat with players about slots gambling in Michigan. Join us!

Mi Lottery Bingo Game

Payout Returns in Michigan

Detroit’s commercial casinos have a minimum theoretical payout of 80%. In addition, they have a maximum theoretical payout of 100% unless otherwise approved by the Michigan Gaming Control Board.

Further, Class II skill-based electronic gaming machines at non-tribal casinos also have these payout limits when played perfectly. Return statistics from Detroit’s casinos are not publicly available.

Otherwise, there are no payout limits for Class III Vegas-style, games-of-chance slot machines at Michigan’s tribal casinos nor are return statistics made publicly available.

Finally, Canadian casinos in Ontario such as Caesars Windsor have a minimum theoretical payout of 85% and a maximum theoretical payout of 99.1% for Class III Vegas-style games-of-chance. However, Class II competition-style games-of-skill machines such as video poker have a minimum theoretical payout of 88%.

According to their OLG gaming control board from their Slots Brochure, Canadian casinos in the Province of Ontario have a single return statistic: Their average return is 91.8%.

Summary of Michigan Slot Machine Casino Gambling in 2020

Michigan slot machine casino gambling consists of three casinos in Detroit and 23 tribal casinos throughout the state. Otherwise, Caesars Windsor in Canada, across the border from Detroit, is a popular casino destination.

Michigan Lottery Bingo Slots

Casinos in Detroit have a theoretical payout between 80% and 100%. Michigan’s tribal casinos do not have any theoretical payout limits for Class III slots. No return statistics are publicly available from Michigan’s casinos.

Annual Progress in Michigan Slot Machine Casino Gambling

Over the last year, there has been little change to the slots gaming industry in Michigan.

Related Articles from Professor Slots

Other State-By-State Articles from Professor Slots

  • Previous: Massachusetts Slot Machine Casino Gambling
  • Next: Minnesota Slot Machine Casino Gambling

Have fun, be safe, and make good choices!
By Jon H. Friedl, Jr. Ph.D., President
Jon Friedl, LLC