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The PokerStars website is available in the United States, but only players in a handful of states can access the real money games listed there. This isn't because PokerStars doesn't want you at the tables. The poker site is active in almost all the US states that have legalized online poker.

How to Play PokerStars in the US - PokerNews

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Your gambling winnings are generally subject to a flat 24% tax. However, for the following sources listed below, gambling winnings overR$5,000 will be subject to income tax withholding: Any sweepstakes, lottery, or wagering pool (this can include payments made to the winner(s) of poker tournaments).

Gambling Winnings Are Taxable Income On Your Tax Return

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