Phillip Norgate
9 years covering US sports-betting regulation and totals markets; bylines on state-launch timelines and operator compliance; independent bettor-tester

Phillip Norgate has spent nine years tracking US sports-betting regulation, reading every commission filing and operator amendment since PASPA fell in 2018. He has placed and tracked hundreds of totals wagers across licensed sportsbooks in a dozen states, tested cashout speeds firsthand, and covered state-by-state launch timelines from Missouri to Vermont. On this site he breaks down over/under mechanics, odds math, and legal context — no filler, no spin.

About This Site

Over-Under-Bet.com covers one topic: the over under bet, also called a totals wager. The site explains how the market works, where it is legal, how odds and payouts are calculated, and what the tax rules look like heading into 2026. Every page is written by Phillip Norgate.

Who writes this site?

Phillip Norgate has tracked US sports-betting regulation for nine years. His focus is commission filings, legislative records, and operator licensing databases — not press releases. He reads the actual documents: IRS instructions, state gaming board orders, and sportsbook house rules. When a fact is not sourced, it is not published here.

The writing style is blunt and comparative. Short sentences. No filler. If two sportsbooks price the same total differently, the page shows exactly what that difference costs per hundred bets.

What does the site cover?

The site starts with the fundamentals. The over under bet guide explains the core concept from scratch. Totals betting basics, rules, and line-setting mechanics goes deeper into how oddsmakers construct a number. From there, pages cover -110 juice, payouts, and implied probability, along with line movement and value-finding strategy.

Legal status gets its own section. Roughly 32 states permit statewide online wagering as of 2026; the state-by-state legality page tracks which states are live and which are not. Tax rules — W-2G thresholds, federal withholding, and the new 2026 reporting changes — are covered on the taxes on over under winnings page.

Operator coverage is limited to licensed US sportsbooks. No offshore books are reviewed or recommended here.

How are facts verified?

Every data point — odds, operator names, state launch dates, tax thresholds — is sourced before it appears on the site. Primary sources include official state gaming commission records, IRS Instructions for Forms W-2G and 5754 (Rev. January 2026), and licensed operator terms. If a number cannot be confirmed, the page says so.

Unsourced bonus amounts, invented RTPs, and unverified wagering requirements do not appear on these pages. Operators are compared on concrete attributes: odds pricing, market depth, and state availability.

Responsible gambling

Must be 21+ (18+ in some states). If gambling is a problem, call the National Problem Gambling Helpline at 1-800-522-4700, available 24/7.