FanDuel · FanDuel Terms of Use · View original document ↗

Tax Reporting and Electronic Delivery Consent

Medium severity High confidence Explicitdocumentlanguage Unique · 0 of 325 platforms
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Document Record

What it is

If you win $600 or more in a year, you must provide your Social Security number to FanDuel, which will share it with the IRS. You are responsible for paying your own taxes, and tax forms will be delivered electronically rather than by mail.

This analysis describes what FanDuel'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

ConductAtlas Analysis

Why it matters (compliance & governance perspective)

This provision establishes FanDuel's tax reporting obligations under federal and state law while clarifying the allocation of tax compliance responsibilities between the platform and users. The electronic consent mechanism enables FanDuel to fulfill IRS reporting requirements through digital document delivery rather than physical mail.

Consumer impact (what this means for users)

Users who win $600 or more annually must provide their Social Security number and address, which FanDuel will share with tax authorities; tax obligations remain entirely the user's responsibility, and agreeing to the Terms constitutes consent to electronic-only delivery of tax forms.

How other platforms handle this

Bank of America Medium

By enrolling in Online Banking and/or accepting this Agreement, you consent to receive all communications, agreements, documents, notices, and disclosures (collectively, 'Communications') from us electronically. We will provide these Communications by posting them to the Online Banking site, by emai...

Affirm Medium

By creating an Affirm account, you consent to receive all communications, agreements, disclosures, notices, and other information from Affirm electronically. Your consent to receive electronic communications includes, but is not limited to, loan agreements, privacy notices, Truth in Lending Act disc...

SoFi Medium

By using the Services or providing us with your email address or mobile phone number, you agree to receive communications from SoFi electronically. We may communicate with you by email or by posting notices on our website or through our mobile applications. You agree that all agreements, notices, di...

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▸ View Original Clause Language DOCUMENT RECORD
"
Each year all winners who have won $600 or more over the previous year must provide updated address and social security details to FanDuel. These details will be used to allow FanDuel to comply with tax regulations and may be shared with appropriate tax authorities. You, not FanDuel, are responsible for filing and paying applicable state and federal taxes on any winnings. FanDuel does not provide tax advice, nor should any statements in this agreement or on the Service be construed as tax advice. By agreeing to these Terms, you are consenting to electronic delivery of all informational tax forms such as Form 1099 and Form W-2G.

— Excerpt from FanDuel's FanDuel Terms of Use

ConductAtlas Analysis

Institutional analysis (Compliance & governance intelligence)

REGULATORY LANDSCAPE: This provision reflects IRS reporting obligations under applicable US tax law for gaming platforms, including the requirement to issue Form 1099 or Form W-2G for qualifying winnings. The collection and storage of Social Security numbers engages state data security statutes, including those in California, New York, and Massachusetts, which impose specific obligations on entities that collect Social Security numbers. Electronic delivery of tax forms is governed by IRS e-delivery requirements and must satisfy applicable consent standards. GOVERNANCE EXPOSURE: Medium. The collection of Social Security numbers from a large consumer base creates meaningful data security and breach notification exposure. The IRS has specific requirements for electronic delivery consent that may impose additional obligations beyond the general Terms of Use consent mechanism used here. JURISDICTION FLAGS: State Social Security number protection statutes in California, New York, and Massachusetts impose specific restrictions on collection, use, and storage of SSNs. The adequacy of the general Terms of Use as a consent mechanism for electronic tax form delivery should be evaluated against IRS guidance on e-delivery. CONTRACT AND VENDOR IMPLICATIONS: Third-party tax reporting or compliance vendors who receive Social Security numbers under this provision should be subject to appropriate data processing agreements and security requirements consistent with applicable state data protection law. COMPLIANCE CONSIDERATIONS: Legal teams should confirm that the electronic delivery consent mechanism satisfies IRS requirements and that users are informed of their right to request paper forms if applicable. Data retention and security practices for Social Security numbers should be reviewed against applicable state statutes and breach notification requirements.

Full compliance analysis

Regulatory citations, enforcement risk, and due diligence action items.

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Applicable agencies

  • FTC
    The FTC has authority over data security practices for sensitive consumer information including Social Security numbers collected by consumer-facing platforms
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Provision details

Document information
Document
FanDuel Terms of Use
Entity
FanDuel
Document last updated
May 5, 2026
Tracking information
First tracked
May 11, 2026
Last verified
May 11, 2026
Record ID
CA-P-006597
Document ID
CA-D-00350
Evidence Provenance
Source URL
Wayback Machine
Content hash (SHA-256)
bfa5b80c77e6af6f71d66207bea295ad95092ee809c1be6c34bfa6afd2a2fbf9
Analysis generated
May 11, 2026 00:07 UTC
Methodology
Evidence
✓ Snapshot stored   ✓ Hash verified
Citation Record
Entity: FanDuel
Document: FanDuel Terms of Use
Record ID: CA-P-006597
Captured: 2026-05-11 00:07:18 UTC
SHA-256: bfa5b80c77e6af6f…
URL: https://conductatlas.com/platform/fanduel/fanduel-terms-of-use/tax-reporting-and-electronic-delivery-consent/
Accessed: May 20, 2026
Permanent archival reference. Stable identifier suitable for legal filings, compliance documentation, and research citation.
Classification
Severity
Medium
Categories

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Frequently Asked Questions

What does FanDuel's Tax Reporting and Electronic Delivery Consent clause do?

This provision establishes FanDuel's tax reporting obligations under federal and state law while clarifying the allocation of tax compliance responsibilities between the platform and users. The electronic consent mechanism enables FanDuel to fulfill IRS reporting requirements through digital document delivery rather than physical mail.

How does this clause affect you?

Users who win $600 or more annually must provide their Social Security number and address, which FanDuel will share with tax authorities; tax obligations remain entirely the user's responsibility, and agreeing to the Terms constitutes consent to electronic-only delivery of tax forms.

Is ConductAtlas affiliated with FanDuel?

No. ConductAtlas is an independent monitoring service. We are not affiliated with, endorsed by, or sponsored by FanDuel.