Yes, you can claim the cost of scratch-off lottery tickets as an itemized deduction. Your total itemized deduction would have to be greater than the standard deduction which is $12,550 for a Single person, and $25,100 for Married Filing Joint.
Most people find that the standard deduction reduces their taxable income more than itemizng. You can search for gambling and click on the Jump to link to see which is best
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