It takes several steps to estimate the post-tax return on multi-line games using dealt (pat) hands.

First, determine which hands will be taxed when dealt by using the pay table, denomination and number of hands being played. For example, if you wish to play 50 hands of 10¢ Deuces Wild, dealt Quad Deuces will be taxed because 200*5 coins*50 hands*$0.10 = $5,000 payout. If you wanted to avoid that tax, you would have to play fewer than 12 hands.

Second, use the table below to find the frequency of the hand in question, then use WinPoker or Frugal VP to find the cycle length for that hand. In NSU Deuces Wild, dealt Quad Deuces (QD) occur once every 54,145 hands, while QD of any type occur every 5355.894 hands. Dividing the two, you find one QD of every 10.11 is dealt.

So, to adjust the 5-coin payout for tax on the dealt QD, take

(9.11 regular QD*1000 coins + 1 dealt QD*1000*0.97%) ¸ 10.11 total QD = 997.03 coins per QD

Enter 997 on the 5-coin payout line in WinPoker or Frugal VP. When all the taxable hands have been entered, recalculate the game's return.

By carefully choosing the number of hands you play, you can avoid some taxes due to dealt hands. But remember, there will be additional taxes on ANY deal resulting in a payout of $1200 or more that will further reduce the real return. Those additional tax events depend on both the total coin in per deal and the number of jackpot hands in the pay table, so game choice is important, too.
  

 Frequency of Occurrence of Dealt Hands