[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"blog-article-louisiana-gambling-tax-en":3,"mdc-r1nyqr-key":57},{"id":4,"slug":5,"status":6,"section":7,"category":8,"author":9,"publish_date":10,"read_time":11,"image":12,"embedded_components":13,"related_calculators":13,"related_articles":14,"title":15,"description":16,"keywords":17,"content":26,"faq":27,"availableLocales":52},"fbad0a9b-c005-4665-adef-f55f9fe0fa9e","louisiana-gambling-tax","published","casino","guides","Evgeniy Volkov","2026-03-23",18,"\u002Fimages\u002Fblog\u002Flouisiana-gambling-tax.webp","[]",[],"Louisiana Gambling Tax: Rates, Rules & Calculator (2026)","Louisiana gambling tax guide 2026: flat 4.25% state rate, 3% withholding (HB10 change), W-2G thresholds, filing rules, and free tax calculator.",[18,19,20,21,22,23,24,25],"louisiana state tax on gambling winnings","louisiana gambling tax","louisiana gambling tax rate","louisiana casino tax","louisiana sports betting tax","louisiana gambling winnings tax","louisiana gambling tax calculator","louisiana nonresident gambling tax","# Louisiana Gambling Tax: Complete Guide to Rates, Rules & Filing (2026)\n\nPicture this: you're at Harrah's New Orleans, the only land-based casino in the state, and the progressive jackpot just hit for \\$15,000. The attendant walks over with a clipboard. Before you start planning how to spend it, one question matters: **how much of this actually goes home with you?**\n\nThe short answer: after Louisiana's 3% state withholding and the federal 24% bite, you're looking at roughly \\$10,950 cash at the casino. But your actual Louisiana state tax rate is 4.25% — not 3% — so you'll owe \\$187.50 more when you file. That's a detail most guides miss entirely, and it catches thousands of Louisiana filers every year.\n\nThis is the most comprehensive Louisiana gambling tax guide for 2026. We cover the flat 4.25% rate (reformed from graduated brackets in 2025), the HB10 withholding reduction that dropped state withholding from 4.25% to 3%, W-2G rules by game type, three real calculation examples, and a free calculator that does all the math instantly.\n\n## TL;DR — Louisiana Gambling Tax Quick Reference\n\n### Key Numbers Every Louisiana Gambler Needs\n\n| Detail | Amount \u002F Rule |\n|--------|---------------|\n| **Louisiana State Tax Rate** | Flat 4.25% on all income (2025+) |\n| **State Withholding at Casino** | 3% (lowered from 4.25% via HB10) |\n| **Federal Withholding** | 24% on net wins over \\$5,000 |\n| **Difference Owed at Filing** | 1.25% (4.25% actual − 3% withheld) |\n| **W-2G Threshold (Slots)** | \\$2,000 (updated March 2025) |\n| **Resident Filing Form** | IT-540 |\n| **Nonresident Filing Form** | IT-540B |\n| **Filing Deadline** | May 15 (Louisiana extended deadline) |\n\nNow that you have the key numbers, let's break down exactly how Louisiana's gambling tax system works — including the HB10 withholding change that most guides haven't updated for.\n\n## Louisiana Gambling Tax Rates (2026)\n\nLouisiana recently simplified its tax system in a way that makes gambling tax math much easier. Understanding the difference between the withholding rate and your actual rate prevents surprises at filing time.\n\n### Louisiana's Flat 4.25% Income Tax Rate\n\nStarting in 2025, Louisiana moved from graduated income tax brackets (2%\u002F4%\u002F6%) to a **flat 4.25% rate** on all taxable income. This was part of the 2024 Special Session tax reform package (HB 1).\n\nFor gamblers, the flat rate is actually great news — your gambling winnings are taxed at the same 4.25% regardless of how much you win. A \\$1,000 slot hit and a \\$100,000 jackpot both face the same state rate.\n\nCompare this to states like [New Jersey with progressive brackets up to 10.75%](\u002Fblog\u002Fnew-jersey-gambling-tax) or [Oklahoma's graduated system reaching 4.75%](\u002Fblog\u002Foklahoma-gambling-tax) — Louisiana's flat rate is simpler and more predictable. Even international jurisdictions like [Spain use progressive IRPF brackets](\u002Fblog\u002Fis-gambling-legal-in-spain) that reach up to 47%, making Louisiana's 4.25% look modest by comparison.\n\n### HB10: State Withholding Lowered to 3% (January 2025)\n\nHere's where it gets tricky. While your actual tax rate is 4.25%, Louisiana only withholds **3% at the casino** — not the full amount. This change came through HB10, effective January 1, 2025.\n\n**Why the gap matters:**\n\n- Casino withholds: 3% of your win\n- Actual tax owed: 4.25% of your win\n- **You owe 1.25% more when you file your IT-540**\n\nOn a \\$10,000 win, that's \\$125 you didn't expect to owe. On a \\$50,000 jackpot, it's \\$625. Many Louisiana filers miss this and get hit with an unexpected tax bill in May.\n\n### How Louisiana Compares to Neighboring States\n\nLouisiana's flat 4.25% sits right in the middle for the Gulf Coast region:\n\n| State | Gambling Tax Rate | Withholding | Notable |\n|-------|:-----------------:|:-----------:|---------|\n| **Texas** | 0% | None | No state income tax |\n| **Mississippi** | 5% | 3% (non-gaming) | Casino operator tax, not player |\n| **Arkansas** | 2%–4.4% | Graduated | Recently lowered top rate |\n| **Oklahoma** | 0.25%–4.75% | [Graduated brackets](\u002Fblog\u002Foklahoma-gambling-tax) | 6-tier system |\n| **Louisiana** | **4.25%** | **3%** | Flat rate since 2025 |\n| **Alabama** | 2%–5% | Varies | Limited legal gambling |\n\nTexas gamblers winning at Louisiana casinos owe 0% to their home state — but they still owe Louisiana 4.25% on LA-sourced income. File IT-540B.\n\n## Federal vs Louisiana State Tax on Gambling Winnings\n\nFederal tax is the bigger bite for every Louisiana gambler. The two taxes stack — you pay both.\n\n### Federal Withholding: 24% on Wins Over \\$5,000\n\nFederal 24% withholding kicks in when your **net win** (winnings minus wager) exceeds \\$5,000. The casino withholds 24% automatically and issues a W-2G.\n\nKey distinction: the \\$5,000 threshold is for *withholding*, not *reporting*. You legally owe federal tax on ALL gambling winnings regardless of amount. The casino just doesn't withhold automatically on smaller wins.\n\nYour actual federal rate depends on total annual income. The 24% is a prepayment — if your bracket is 22%, you get 2% back. If it's 32%, you owe 8% more.\n\nFor a deeper dive on federal gambling tax rules, see our [complete guide to gambling tax law changes](\u002Fblog\u002Fnew-tax-law-gambling-losses).\n\n### W-2G Thresholds by Game Type (Updated 2025)\n\nForm W-2G reports your win to the IRS and Louisiana Department of Revenue. Both get copies.\n\n| Game Type | W-2G Threshold | 24% Federal Withholding | Changed in 2025? |\n|-----------|:--------------:|:-----------------------:|:----------------:|\n| **Slot machines** | \\$2,000 | Over \\$5,000 net | Yes (was \\$1,200) |\n| **Keno** | \\$1,500 | Over \\$5,000 net | No |\n| **Bingo** | \\$2,000 | Over \\$5,000 net | Yes (was \\$1,200) |\n| **Poker tournaments** | \\$5,000 net | Over \\$5,000 net | No |\n| **Sports betting** | \\$600 at 300:1+ odds | Over \\$5,000 net | No |\n| **Table games** | None (exempt) | Cash transaction reporting only | No |\n\nIf you've ever had a [hand pay at a casino](\u002Fblog\u002Fhand-pay-casino), you've experienced the W-2G process — the attendant verifies your ID, fills out the form, and withholds applicable taxes before paying you.\n\n::chart-louisiana-tax-rates\n::\n\n## Louisiana Gambling Tax by Game Type\n\nAll gambling winnings in Louisiana face the same 4.25% state rate — but the paperwork differs by game.\n\n### Casino Winnings (Riverboats, Land-Based, Tribal)\n\nLouisiana has a unique casino landscape: riverboat casinos (L'Auberge Lake Charles, Boomtown, Treasure Chest), one land-based casino (Harrah's New Orleans), and tribal casinos (Coushatta, Paragon, Cypress Bayou).\n\n**Tax treatment is identical across all venue types.** Your \\$5,000 slot win at L'Auberge is taxed the same as \\$5,000 at Coushatta. The 3% state withholding and W-2G thresholds apply everywhere.\n\nFor slots, wins of \\$2,000+ trigger a W-2G. Games like [Buffalo slots](\u002Fblog\u002Fbuffalo-slot-machine-tips) regularly hit these thresholds on bonus features. Use our [house edge calculator](\u002Fcasino\u002Fhouse-edge-calculator) to understand the math behind each game.\n\n### Sports Betting Tax (Caesars, DraftKings, FanDuel)\n\nLouisiana legalized mobile sports betting in 2022. Operators like Caesars Sportsbook, DraftKings, FanDuel, and BetMGM are licensed and operating statewide (in eligible parishes).\n\n**Player tax rules:** Your sports betting wins are taxed at the same flat 4.25% state rate. W-2G threshold: \\$600 at 300:1+ odds. Federal 24% withholding applies on net wins over \\$5,000.\n\n**Operator tax (not you):** Sports betting operators pay 15% on online revenue and 10% on retail revenue under RS 27:625. This is a business tax — it doesn't affect your personal tax calculation.\n\nUse our [odds converter](\u002Fbetting\u002Fodds-converter) to check if your bet's payout ratio triggers reporting.\n\n### Louisiana Lottery Winnings\n\nLouisiana Lottery prizes follow the same 3% state withholding + 24% federal (on wins over \\$5,000). No special tiered lottery rates like [New Jersey's 0%\u002F5%\u002F8% system](\u002Fblog\u002Fnew-jersey-gambling-tax) — Louisiana keeps it simple.\n\nOne key difference: lottery wins over \\$600 are reported to the Louisiana Lottery Corporation, which withholds taxes directly before issuing your check.\n\n### Video Poker & VLTs (Truck Stops, Bars)\n\nLouisiana is one of the few states with legal video poker terminals at bars, truck stops, and restaurants. These Video Lottery Terminals (VLTs) are regulated by the Louisiana Gaming Control Board.\n\n**Tax treatment:** Identical to casino slot machines. Wins that trigger W-2G thresholds (\\$2,000+) are reported and withheld. Smaller wins are still taxable — you're expected to self-report them on your IT-540.\n\nSince VLT payouts are typically smaller than casino jackpots, most video poker players won't receive W-2G forms. But the income is still legally taxable at 4.25%.\n\n## Tax Calculation Examples: What You Actually Keep\n\nLet's run real numbers for three common Louisiana gambling scenarios.\n\n### Example 1: \\$5,000 Slot Win (Louisiana Resident)\n\n**Scenario:** Louisiana resident, \\$55,000 salary, hits a \\$5,000 jackpot at Harrah's New Orleans.\n\n| Item | Amount |\n|------|-------:|\n| Gross Win | \\$5,000 |\n| W-2G Required? | Yes (\\$5,000 > \\$2,000 threshold) |\n| Federal Withholding at Casino? | No (\\$5,000 net = threshold, not over) |\n| LA Withholding (3%) | \\$150 |\n| LA Actual Tax (4.25%) | \\$212.50 |\n| Credit for LA Withholding | −\\$150 |\n| **Additional LA Tax at Filing** | **\\$62.50** |\n| Federal Tax (22% bracket) | \\$1,100 |\n| **Total Tax** | **\\$1,312.50** |\n| **Net Payout** | **\\$3,687.50** |\n\nNo federal withholding at the casino because the net win equals — but doesn't exceed — \\$5,000. You owe the \\$1,100 federal tax at filing time.\n\nTrack your wins and losses with our [gambling loss calculator](\u002Fcasino\u002Floss-calculator) to maximize deductions.\n\n### Example 2: \\$20,000 Poker Tournament Win\n\n**Scenario:** Louisiana resident, \\$70,000 salary, wins a \\$20,000 poker tournament at L'Auberge with a \\$500 buy-in.\n\n| Item | Amount |\n|------|-------:|\n| Gross Win | \\$20,000 |\n| Buy-in (Wager) | \\$500 |\n| Net Win | \\$19,500 |\n| W-2G Required? | Yes (\\$19,500 > \\$5,000 net) |\n| Federal Withholding (24% of \\$19,500) | \\$4,680 |\n| LA Withholding (3% of \\$20,000) | \\$600 |\n| LA Actual Tax (4.25% of \\$20,000) | \\$850 |\n| Credit for LA Withholding | −\\$600 |\n| **Additional LA Tax at Filing** | **\\$250** |\n| **Cash at Casino** | **\\$14,720** |\n| **Total Tax (Fed + State)** | **\\$5,530** |\n| **Final Net After All Tax** | **\\$14,470** |\n| **Effective Tax Rate** | **27.65%** |\n\nThe combined effective tax rate: 27.65%. Nearly \\$1 out of every \\$3.60 goes to taxes.\n\n### Example 3: \\$50,000 Progressive Jackpot\n\n**Scenario:** Louisiana resident, \\$60,000 salary, hits a \\$50,000 progressive at Boomtown Casino.\n\n| Item | Amount |\n|------|-------:|\n| Gross Win | \\$50,000 |\n| Federal Withholding (24%) | \\$12,000 |\n| LA Withholding (3%) | \\$1,500 |\n| LA Actual Tax (4.25%) | \\$2,125 |\n| Credit for LA Withholding | −\\$1,500 |\n| **Additional LA Tax at Filing** | **\\$625** |\n| **Cash at Casino** | **\\$36,500** |\n| **Total Tax (Fed + State)** | **\\$14,625** |\n| **Final Net** | **\\$35,375** |\n| **Effective Tax Rate** | **29.25%** |\n\n#### Nonresident Calculation for \\$50,000 Win\n\nSame jackpot, but you're a Texas resident visiting L'Auberge Lake Charles:\n\n| Item | Amount |\n|------|-------:|\n| Gross Win | \\$50,000 |\n| Federal Withholding (24%) | \\$12,000 |\n| LA Withholding (3%) | \\$1,500 |\n| LA Actual Tax (4.25%) | \\$2,125 |\n| Additional LA Owed at Filing | \\$625 |\n| Texas State Tax | \\$0 (no state income tax) |\n| **Total Tax** | **\\$14,125** |\n| **Net Payout** | **\\$35,875** |\n\nTexas residents get the best deal — no home state tax, and Louisiana's 4.25% is the only state bite. File IT-540B for the Louisiana portion.\n\nModel your expected session results with our [casino session simulator](\u002Fcasino\u002Fsession-simulator) to plan for tax implications.\n\n::inline-louisiana-tax-calculator\n::\n\n## Filing, Deductions & Professional Gamblers\n\nFiling Louisiana gambling taxes requires coordinating state and federal returns. Here's what you need to know.\n\n### Louisiana Residents: IT-540 Filing\n\nLouisiana residents file **Form IT-540** to report all income, including gambling winnings. Key details:\n\n- Report gambling winnings as part of your federal adjusted gross income (AGI) — Louisiana starts from federal AGI\n- The 3% already withheld at the casino appears as a credit on your return\n- If your actual tax exceeds the withholding (it will — 4.25% > 3%), you owe the difference\n- **Filing deadline: May 15** (Louisiana gives an automatic extension beyond the federal April 15)\n\n### Nonresidents: IT-540B Filing\n\nNonresidents who win at Louisiana casinos file **Form IT-540B**. This form calculates tax only on Louisiana-sourced income.\n\nImportant for border-state visitors:\n\n- **Texas residents:** No home state credit needed (TX has no income tax)\n- **Mississippi residents:** File MS return, claim credit for LA tax paid\n- **Arkansas residents:** File AR return, claim credit for LA tax paid\n\nMost states with income tax offer a credit for taxes paid to other states. File Louisiana first, then claim the LA tax as a credit on your home state return.\n\n### Professional Gambler Tax Treatment (Schedule C)\n\nIf gambling is your trade or business, tax treatment changes significantly. Professional gamblers report on **Schedule C** (federal) instead of Schedule A.\n\n#### Deductible Expenses\n\nProfessional status unlocks business deductions:\n\n- **Travel costs** to casinos (mileage, hotels, meals)\n- **Software and subscriptions** — data services, [odds tools](\u002Fbetting\u002Fodds-converter), tracking apps\n- **Coaching and training** materials\n- **Losses offset winnings dollar-for-dollar** (no itemization required)\n- **Self-employment tax: 15.3%** on net profit (12.4% Social Security + 2.9% Medicare)\n\nThe SE tax is the hidden cost. A pro gambler netting \\$80,000 pays \\$12,240 in SE tax alone — a burden casual gamblers avoid entirely. For a realistic look at professional betting income, see our [comprehensive analysis](\u002Fblog\u002Fcan-you-make-a-living-off-sports-betting).\n\n## Penalties and Common Filing Mistakes\n\nThe Louisiana Department of Revenue (LDR) takes unreported gambling income seriously — they receive copies of every W-2G issued at Louisiana venues.\n\n### Louisiana Department of Revenue Penalty Table\n\n| Violation | Penalty | Additional |\n|-----------|---------|------------|\n| **Late filing** | 5% per month (max 25%) | Plus interest |\n| **Late payment** | 0.5% per month (max 25%) | Plus interest |\n| **Failure to file** | 25% of tax due | After 6+ months |\n| **Underpayment** | 12% per year on amount owed | Compounded |\n| **Negligence** | 20% of underpaid tax | Per LDR audit |\n| **Civil fraud** | 75% of underpaid tax | Most severe |\n| **Interest rate** | Prime + 3% (≈11.5% in 2026) | Compounded monthly |\n\n#### The 3 Most Expensive Mistakes Louisiana Gamblers Make\n\n**Mistake 1: Thinking 3% withholding = your total state tax.** The 3% is just a prepayment. Your actual rate is 4.25%. That 1.25% gap on a \\$20,000 win is \\$250 you didn't budget for — and it comes with interest if you don't pay by May 15.\n\n**Mistake 2: \"No W-2G means not taxable.\"** Table game wins at Louisiana casinos never trigger W-2G forms. But they're 100% taxable at 4.25% state + your federal bracket. A \\$3,000 blackjack session win is reportable even though the casino filed zero paperwork. Same applies to small [bubble craps wins](\u002Fblog\u002Fbubble-craps-odds).\n\n**Mistake 3: Not tracking video poker at bars and truck stops.** Louisiana's VLTs at 2,500+ locations rarely issue W-2G forms (payouts are typically small). But regular players accumulate taxable income that adds up. \\$200\u002Fweek × 52 weeks = \\$10,400 in unreported income — enough for LDR to notice.\n\n## Louisiana vs Other States: Gambling Tax Comparison\n\n### State-by-State Tax Comparison Table\n\n| State | Gambling Withholding | Top Income Rate | Key Difference |\n|-------|:-------------------:|:---------------:|----------------|\n| **Louisiana** | 3% | 4.25% (flat) | Simple flat rate, low withholding |\n| **Texas** | 0% | 0% | No state income tax |\n| **Mississippi** | 3% (non-gaming) | 5% | Similar structure to LA |\n| **Arkansas** | Graduated | 4.4% | Recently lowered rates |\n| **Oklahoma** | Graduated | 4.75% | [6-bracket system](\u002Fblog\u002Foklahoma-gambling-tax) |\n| **New Jersey** | 3% | 10.75% | [Low withholding, high top bracket](\u002Fblog\u002Fnew-jersey-gambling-tax) |\n| **Illinois** | 4.95% | 4.95% | [Flat rate, matches withholding](\u002Fblog\u002Fillinois-sports-betting-tax) |\n| **Michigan** | 4.25% | 4.25% | [Same flat rate as LA](\u002Fblog\u002Fmichigan-gambling-tax) |\n| **Pennsylvania** | 3.07% | 3.07% | Flat, matches withholding |\n| **New York** | 8.82% | 10.9% | Highest in the nation |\n| **Nevada** | 0% | 0% | No state income tax |\n| **Colorado** | Variable | 4.4% | [Flat 4.4%, voter-approved via Prop DD](\u002Fblog\u002Fcolorado-sports-betting-tax) |\n\nLouisiana's 4.25% flat rate is competitive — lower than most states with income tax, and the flat structure means no bracket surprises. The 3% withholding gap (vs 4.25% actual) is the main quirk to plan for. For gambling in [states with complex legal landscapes](\u002Fblog\u002Fmaine-online-gambling), knowing your home state rules is equally important.\n\n## People Also Ask",[28,31,34,37,40,43,46,49],{"answer":29,"question":30},"Louisiana has a flat 4.25% state income tax rate that applies to all gambling winnings. At the casino, 3% is withheld automatically — you owe the remaining 1.25% when you file your IT-540.","What is the Louisiana gambling tax rate?",{"answer":32,"question":33},"Yes. HB10 lowered Louisiana's state withholding on gambling winnings from 4.25% to 3%, effective January 1, 2025. Your actual tax rate remains 4.25% — the difference is owed at filing time.","Did Louisiana change its gambling withholding in 2025?",{"answer":35,"question":36},"Yes. All gambling winnings — casino, sports betting, lottery, video poker — are taxed as ordinary income at Louisiana's flat 4.25% rate. This applies to both residents and nonresidents.","Do I have to pay Louisiana state tax on casino winnings?",{"answer":38,"question":39},"Louisiana casinos withhold 3% state tax plus 24% federal tax on net wins over $5,000. Combined withholding on large wins is 27%. The actual state rate is 4.25%, so you owe 1.25% more at filing.","How much tax is withheld from casino winnings in Louisiana?",{"answer":41,"question":42},"Yes, but only up to the amount of your winnings, and you must itemize deductions. Keep detailed records of all gambling activity — dates, venues, amounts won and lost. Louisiana follows federal rules on loss deductions.","Can I deduct gambling losses on my Louisiana tax return?",{"answer":44,"question":45},"Yes. Nonresidents must pay Louisiana tax on all gambling income earned within the state. File Form IT-540B. You may claim a credit in your home state for taxes paid to Louisiana to avoid double taxation.","Do nonresidents pay Louisiana gambling tax?",{"answer":47,"question":48},"Federal thresholds apply: $2,000 for slots (updated March 2025, was $1,200), $1,500 for keno, $5,000 net for poker tournaments, and $600 at 300:1+ odds for sports betting. Table games don't trigger W-2G forms.","What is the W-2G threshold for Louisiana casinos?",{"answer":50,"question":51},"The Louisiana Department of Revenue receives copies of all W-2G forms. Penalties include 5% per month for late filing (up to 25%), plus interest. Fraud penalties can reach 75% of underpaid tax.","What happens if I don't report gambling winnings in Louisiana?",[53,54,55,56],"en","ru","de","tr",{"data":58,"body":59},{},{"type":60,"children":61},"root",[62,71,83,88,93,99,106,261,266,272,277,283,295,300,330,336,348,356,379,384,390,395,593,598,604,609,615,627,647,652,665,671,676,855,868,872,878,883,889,894,904,925,931,936,946,956,969,975,987,992,998,1003,1013,1018,1024,1029,1035,1045,1216,1221,1234,1240,1249,1464,1469,1475,1484,1655,1662,1667,1792,1797,1810,1814,1820,1825,1831,1843,1871,1877,1889,1894,1927,1932,1938,1950,1956,1961,2021,2033,2039,2044,2050,2223,2229,2239,2256,2266,2272,2278,2617,2630],{"type":63,"tag":64,"props":65,"children":67},"element","h2",{"id":66},"louisiana-gambling-tax-complete-guide-to-rates-rules-filing-2026",[68],{"type":69,"value":70},"text","Louisiana Gambling Tax: Complete Guide to Rates, Rules & Filing (2026)",{"type":63,"tag":72,"props":73,"children":74},"p",{},[75,77],{"type":69,"value":76},"Picture this: you're at Harrah's New Orleans, the only land-based casino in the state, and the progressive jackpot just hit for $15,000. The attendant walks over with a clipboard. Before you start planning how to spend it, one question matters: ",{"type":63,"tag":78,"props":79,"children":80},"strong",{},[81],{"type":69,"value":82},"how much of this actually goes home with you?",{"type":63,"tag":72,"props":84,"children":85},{},[86],{"type":69,"value":87},"The short answer: after Louisiana's 3% state withholding and the federal 24% bite, you're looking at roughly $10,950 cash at the casino. But your actual Louisiana state tax rate is 4.25% — not 3% — so you'll owe $187.50 more when you file. That's a detail most guides miss entirely, and it catches thousands of Louisiana filers every year.",{"type":63,"tag":72,"props":89,"children":90},{},[91],{"type":69,"value":92},"This is the most comprehensive Louisiana gambling tax guide for 2026. 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