# Illinois Live Poker Guide: Chicagoland Casinos, Charity Events & Tax Rules

> Source: [Illinois Live Poker Guide: Rivers Des Plaines, Grand Victoria & Laws on Smarter.Poker](https://smarter.poker/poker-rooms/states/illinois)

## Executive Summary
Serving The 9.5-Million-Resident Chicagoland Market, Illinois Features High-Demand Live Poker Rooms Led By Rivers Casino Des Plaines (22 Tables Near O'Hare), Grand Victoria Casino In Elgin, And Hard Rock Rockford.

## State Regulatory & Tax Fact Sheet
- **State**: Illinois (IL)
- **Legal Status**: 100% Legal Commercial Casino Poker Rooms & Charitable Games Act Events
- **Minimum Gambling Age**: 21+
- **State Income Tax Rate**: 4.95% Flat State Income Tax
- **Approximate Live Poker Rooms**: 7+ Commercial Casino Poker Rooms + Rockford Charitable Rooms
- **Rake & Collection Model**: 10% Pot Rake Up To $6 Cap + $2 Promo Drop
- **Regulated Online Real-Money Status**: Social & Club Play (Online Poker Legislation Pending In General Assembly)

## Regulatory Overview
Regulated By The Illinois Gaming Board (IGB). Because Table Supply In Chicagoland Is Tight Relative To Population, Cash Games At $1/$3, $2/$5, And $5/$5 PLO Run Deep With Long Waitlists On Weekends.

## Tax Withholding & W-2G Notes
Illinois Levies A Flat 4.95% State Income Tax. Note That Illinois Does Not Allow Deducting Gambling Losses Against Winnings On The Illinois State Return (Schedule M), Making Accurate Session Accounting Essential.

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