Per IRS.gov
Other Itemized Deductions
List the type and amount of each expense from the following list next to line 16 and enter the total of these expenses on line 16. If you are filing a paper return and you can't fit all your expenses on the dotted lines next to line 16, attach a statement instead showing the type and amount of each expense.
.Only the expenses listed next can be deducted on line 16. For more information about each of these expenses, see Pub. 529..
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Gambling losses (gambling losses include, but aren't limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Schedule 1 (Form 1040), line 8.
For additional information, please refer to:
IRS deduction for gambling losses
