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The tax rules behind prediction markets, worked out

Plain-English writeups of the rules that actually apply to Kalshi and Polymarket trading: the four federal treatments, the Section 1256 argument, the 2026 gambling-loss cap, and how state taxes stack on top. Every figure is checked against the same engine and citations the report uses.

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June 15, 2026 · 9 min read

How Are Kalshi and Polymarket Trades Taxed? The 4 Methods Traders Actually Use

The IRS has never ruled on prediction-market contracts specifically. Here are the four tax treatments real filers use today, what each one costs, and how to tell them apart.

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