Sports Betting in the United States

Following the Supreme Court ruling in Murphy v. NCAA (2018), states can individually legalise sports betting. As of 2026, over 35 states plus DC have legal sports betting. The largest markets are New Jersey, New York, Illinois, Pennsylvania, Ohio, Colorado, Arizona and Michigan. Each state has its own licensed operators — check your state gaming commission website for current approved books.

The top-rated legal US sportsbooks include DraftKings, FanDuel, BetMGM, Caesars Sportsbook, ESPN Bet, Fanatics Sportsbook, and bet365 (in select states). Key differentiators: app quality, same-game parlay (SGP) markets, live streaming, and promotional offers. DraftKings and FanDuel hold the largest market share nationally.

The United States will host the majority of FIFA World Cup 2026 matches across 11 cities: New York/New Jersey, Los Angeles, Dallas, San Francisco Bay Area, Seattle, Atlanta, Boston, Houston, Kansas City, Miami and Philadelphia. The final will be played at MetLife Stadium in New Jersey. All major US sportsbooks will offer unprecedented WC2026 coverage.

Yes. Sports betting winnings are taxable income in the United States. Sportsbooks report winnings over $600 to the IRS on Form W-2G. You must report all gambling winnings on your federal tax return, regardless of amount. You can deduct gambling losses up to the amount of your winnings if you itemise deductions.

A same-game parlay combines multiple bets from the same game into one wager with multiplied odds. For example: Cowboys to win + Dak Prescott over 275 passing yards + CeeDee Lamb to score. Because legs are correlated, bookmakers price SGPs differently from standard parlays — but they offer massive upside. DraftKings and FanDuel pioneered SGPs in the US market.