Unfortunately for your situation, the legislature in WV does not want residents to gamble, so, so long as you are a resident in WV, you will be unable to deduct the losses.
One thing you might plot out is if you chose to become a "professional gambler". This is a fairly high bar to pass, but in this case, instead of reporting the winnings on Line 8 of Schedule 1 (1040) as Other Income, you would report the winnings on Schedule C. You would also report the expenses of gambling as expenses on Schedule C (instead of on Schedule A), so this is a back door way into deducting your expenses.
But as I said, proving that you are a "professional gambler" is a high bar, for both the IRS and WV.
To start with, please review this article from the Journal of Accountancy. Note this line: "Because professional gamblers may deduct gambling losses for state income tax purposes, some state tax agencies aggressively challenge a taxpayer's professional gambler status."
If you have another job, you may have difficulty convincing an auditor that you are doing the gambling as something other than a hobby. ""If one's gambling activity is pursued full time, in good faith, and with regularity, to the production of income for a livelihood, and is not a mere hobby, it is a trade or business." The burden is on the gambler to prove this status."
You need to do a lot of research and perhaps even consult a WV tax professional who has professional gamblers as clients before you go down this path.
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