Gambling winnings are reported as other income on the 1040 and gambling losses are reported on Schedule A as Other Itemized Deductions. In order to get credit for your losses your Schedule A total must be more than the standard deduction for your filing class (Single/MFS - $12,500; MFJ - $25,100; HoH - $18,800). If you did not have more than the standard deduction, you did not get to take your gambling losses. Which is why you may have a Federal tax increase of $600.
