Taxes on winning 25000

Winning - of any type - (casino, lottery, game show) are the same as any other earnings...and will be taxed federally and locally as any other income of that amount would be. (That of course depends on many things - your other income, or lack, number of dependents, number of deductions, etc. etc.) It cannot be considered a capital gain income...tried and failed by many. If you are a professional gambler, the answer may be different.