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I understand about the standard deduction and being able to itemize, but it this case there was a prize of a $25,000 truck as a prize and over $25,000 in losses at table games.  So with other items, they were well over the standard deduction.   The question is if the truck that was won without placing a wager or buying a raffle ticket counts as gambling winnings since it was won in the casino.  Is that considered a sweepstakes win and allowed to have losses written off against it?   In order to win the truck, you had to have a players card.