The difference between regulated and offshore online poker in the US is not a matter of branding. It decides who you can complain to, what protections apply to your money, and which laws govern the site you are playing on. A detailed explainer published October 27 by Poker News Daily sets out the contrast with references to regulator pages and statutes, and this guide builds on those facts to help US players decide where to play.
Two different kinds of site
A regulated site is licensed by a state gaming authority, such as New Jersey's Division of Gaming Enforcement or the Pennsylvania Gaming Control Board, and serves only players who are physically in approved states. An offshore site is run from outside the US and holds no US state licence, although it may hold a licence elsewhere.
There is no national poker licence. Each state sets its own rules and regulator. That means the answer to "is this site legal for me?" begins with where you are standing when you log in.
Who regulates what
The Poker News Daily piece lists the main regulators. New Jersey's DGE oversees authorised internet gaming sites. Nevada's Gaming Control Board licenses two interactive gaming operators: Real Gaming, through South Point Poker LLC, and WSOP, through Caesars Interactive Entertainment. Pennsylvania's PGCB publishes an operators page and joined the Multi-State Internet Gaming Agreement in April 2025. Michigan's MGCB oversees DraftKings' multi-state poker, which went live on July 8, 2026 in Michigan, Pennsylvania and New Jersey. West Virginia authorises interactive wagering by statute, though a live poker room was not confirmed, and Delaware is named as an agreement member with no confirmed room.
The agreement, MSIGA, has six members according to the Michigan regulator: Delaware, Michigan, Nevada, New Jersey, Pennsylvania and West Virginia. It lets operators link software across member states so players in different states can sit at the same table. Before Michigan joined in 2022, its players could only face other Michigan players. For a map of where poker is live, see our US poker guide.
The five practical differences
Oversight. A named state agency licenses and audits regulated operators. No US state agency oversees offshore operators.
Disputes. If a regulated site withholds money or mishandles a complaint, you can go to the regulator. Nevada points players to NRS 463.362 and the Enforcement Division, and New Jersey's DGE handles iGaming complaints. For offshore sites, the Michigan regulator says it has no recourse if winnings are withheld or an account is closed.
Self-exclusion. Licensed Michigan operators must honour the state's responsible gaming database. The MGCB says offshore operators have no such obligation. This was a central theme of its recent letters to 33 operators, which we cover in our Michigan cease-and-desist article.
Game integrity. Regulated sites follow state technical and security rules. The MGCB says offshore sites have no independent testing to ensure fair games and no protection under Michigan standards.
Location. Regulated play is limited to people physically in approved states, enforced by geolocation. Offshore sites are not governed by a US state licence, so location checks depend on the operator's own policy.
What the federal laws actually say
Two federal laws come up constantly. The Unlawful Internet Gambling Enforcement Act, UIGEA, bars people in the business of betting from knowingly accepting certain payments tied to unlawful internet gambling. It defines unlawful gambling by reference to the law of the place where a bet is placed, received or made, and it exempts certain bets made within a single state under state-authorised, age- and location-verified systems.
The Wire Act covers people in the business of betting who knowingly use wire facilities for sports-related bets or wagering information across state or national lines, with penalties of up to two years' imprisonment, a fine, or both. Its interpretation has shifted. A November 2018 Department of Justice opinion concluded the prohibitions are not uniformly limited to sporting events. A January 2019 memo told prosecutors to follow it. In January 2021 the First Circuit, in New Hampshire Lottery Commission v. Rosen, held that the Wire Act reaches only interstate wire communications tied to a sporting event or contest. As of October 20, the Office of Legal Counsel page showed no withdrawal note on the 2018 opinion, and the article advises consulting legal counsel on the question.
We are not lawyers, and nothing here is legal advice. The key point is that these laws are aimed at businesses, and the legal position of individual players differs by state.
Taxes apply either way
Winnings are taxable whichever type of site you use. Under IRS Topic 419, gambling winnings are fully taxable and must be reported, including winnings not shown on a Form W-2G. Losses are deductible only if you itemise, and only up to the amount of your winnings. For tax years beginning after December 31, 2025, only 90 percent of losses count. That change makes keeping clean records more important, because a break-even year on paper can still produce a tax bill. Talk to a qualified tax professional about your own position.
How to verify a site before depositing
The explainer's checklist is simple and worth following.
Check the operator on the regulator's own list, not on the site's footer. For New Jersey that is the DGE list, for Pennsylvania the PGCB page, for Nevada the GCB and for Michigan the MGCB's authorised platforms list.
Confirm the domain matches the listing exactly, since look-alike names exist.
Be sceptical of any licence claim that the regulator's list does not show.
Report suspected unlicensed sites to the state regulator. The MGCB accepts tips by email.
If you do play offshore
Many US players live in states with no regulated poker. For them the realistic choice is among offshore sites, and the sensible response is to reduce the risks you can control. Read independent reviews, test the withdrawal process with a small amount early, keep only what you need on the site, and treat bonuses as conditional offers rather than free money. Our real-money poker page and safe poker sites guide cover what to look for, and our reviews of BetOnline, Americas Cardroom and BC Poker explain how individual sites handle payments and verification. Keep your bankroll in proportion: see our bankroll management guide.
Note that a site's licence from another jurisdiction is not the same as a US state licence. It may mean the operator submitted to some oversight, but the Michigan regulator's position is that such sites still have no US state protections.
What to weigh
Regulated poker offers safeguards but smaller player pools in some states and a limited menu of sites. Offshore poker often offers larger or more varied games and promotions but gives you far weaker recourse. Neither is risk-free, and the right choice depends on where you live, how much you play and how comfortable you are with the trade-offs.
Bottom line
Regulated sites answer to a state agency, honour state self-exclusion lists and are tested to state standards. Offshore sites answer mainly to themselves. Know which kind you are using, verify any licence on the regulator's own list, report taxes honestly and keep your exposure sized to the protection you actually have.
This article is general information, not legal, tax or financial advice. Gambling laws vary by state. If gambling is causing harm, call the National Problem Gambling Helpline at 1-800-MY-RESET.