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The agreement requires users to certify under penalty of perjury the accuracy of their taxpayer identification number, backup withholding status, U.S. person status, and any FATCA exemption codes provided. Users consent to receive tax documents including Forms 1099 and W-2G electronically through the player account page.
This analysis describes what DraftKings's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
This provision imposes a perjury-certified tax certification obligation on users as part of account registration and prize participation, engaging IRS reporting requirements for fantasy sports winnings. The electronic tax document consent governs delivery of Forms 1099 and W-2G, which are required for user income tax reporting.
The updated terms establish that daily fantasy terms apply only to fantasy sports contests and explicitly exclude other DraftKings services like sportsbook, igaming, and horse racing. Illinois residents now face a minimum age requirement of 21 to open accounts and participate in contests, while the prior exception allowing 18-year-olds in Virginia who opened accounts before July 1, 2025 no longer applies. The terms now prohibit use of VPNs or attempts to disguise physical location while using the platform, treating such use as a terms violation. Additionally, DraftKings has reserved authority to transfer account funds across its affiliated platforms to meet regulatory or operational requirements without requiring advance notice for each transfer.
View change record →Under these terms, users certify their tax status and consent to electronic delivery of tax documents including Forms 1099 and W-2G. Users who do not consent to electronic delivery must notify DraftKings at support@draftkings.com to receive paper copies, and may revoke electronic consent at any time through the same contact.
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"You certify under penalties of perjury that: (i) the taxpayer identification number you provide to DraftKings is correct; (ii) you are not subject to backup withholdings because you are exempt from backup withholding, you have not been notified by the Internal Revenue Service ("IRS") that you are subject to backup withholding as a result of a failure to report all interest or dividends, or the IRS has notified you that you are no longer subject to backup withholding; (iii) you are a United States citizen or other United States person, as defined by the IRS's Instructions for the Requestor of Form W-9; and (iv) any Foreign Account Tax Compliance Act ("FATCA") code(s) you provide to DraftKings (in the event any) indicating that you are exempt from FATCA reporting is correct. You consent to receive any DraftKings related tax information, including, without limitation, Forms 1099 and W-2G (in the event applicable), electronically through your player account page.Excerpt from DraftKings's Terms of Use
1. REGULATORY LANDSCAPE: This provision directly engages IRS reporting requirements for fantasy sports prize winnings, including Form 1099-MISC and Form W-2G thresholds for reportable winnings. FATCA compliance obligations are engaged for users claiming exemptions. The perjury certification creates a legal obligation under federal tax law that is incorporated into the platform terms of use. 2. GOVERNANCE EXPOSURE: Medium. The incorporation of federal tax certification language into consumer terms of use is a standard practice for regulated gaming and contest operators, but the perjury certification creates a legally consequential obligation that users may not fully appreciate in the context of platform registration. 3. JURISDICTION FLAGS: Federal IRS requirements apply uniformly across U.S. jurisdictions. State tax reporting obligations may create additional requirements in some states. Users located outside the United States who access the platform may face additional FATCA reporting complexities. 4. CONTRACT AND VENDOR IMPLICATIONS: DraftKings retains tax information for at least seven calendar years following the year to which it relates, creating a long-term data retention obligation. This retention period should be factored into data mapping and privacy compliance assessments, particularly for users who close accounts. 5. COMPLIANCE CONSIDERATIONS: Compliance teams should verify that electronic tax document delivery procedures meet IRS requirements for electronic statement delivery, including notice and consent mechanisms. The seven-year retention period should be reflected in data retention schedules and assessed against applicable state data minimization requirements.
This provision imposes a perjury-certified tax certification obligation on users as part of account registration and prize participation, engaging IRS reporting requirements for fantasy sports winnings. The electronic tax document consent governs delivery of Forms 1099 and W-2G, which are required for user income tax reporting.
Under these terms, users certify their tax status and consent to electronic delivery of tax documents including Forms 1099 and W-2G. Users who do not consent to electronic delivery must notify DraftKings at support@draftkings.com to receive paper copies, and may revoke electronic consent at any time through the same contact.
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