Your reply is confusing. The topic at hand is deductions for gambling losses but then you injected a nonsequiter paragraph that turned your whole reply into nonsense. The following bold and Iitalicized part needs to be removed from your answer:
" ... .. To report gambling losses, you must itemize your income tax deductions on Schedule A. You would typically itemize deductions if your gambling losses plus all other itemized expenses are greater than the standard deduction for your filing status. (The following is a _seperate_ _paragraph_ for a different discussion): "In 2021 the standard deduction for filing single is $$12,550 and married filing jointly is $25,100. If you claim the standard deduction,
You are still obligated to report and pay tax on all winnings you earn during the year.
You will not be able to deduct any of your losses."
