In MA, gambling losses can only be deducted to the extent that they are from MA-source lotteries:
A taxpayer may claim a deduction for qualifying sports wagering and gambling losses incurred in the calendar year from the above Massachusetts sources only if the taxpayer had sports wagering or gambling winnings in the same calendar year from any such Massachusetts source.
^ per 2025 MA Form 1 personal income tax return instructions.
While gambling losses are limited, all gambling winnings from any source are taxable and includable in income for state purposes.
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