Gambling winnings are entered on your federal return as "Other Income." When you are allocating the income earned between your two states, you would allocate the Other Income amount according to how much you won gambling in each state.
Gambling losses are entered on your federal return as an itemized deduction. States have different rules for how gambling losses are deducted from the gambling winnings. Some states do not allow this deduction at all. If you need further assistance allocating the gambling losses, we can help you if you tell us which states you are required to file.
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