If you itemized on your federal tax return, then no adjustment is needed.
If you took the standard deduction on your federal return, then enter your winnings/losses adjustment in the "Other Income Section" of the Adjustment Category of New Jersey Non-Resident return.'
Per the New Jersey State Website you may use your gambling losses to offset gambling winnings from the same year as long as they do not exceed your total winnings. If your losses were greater than your winnings, you cannot report the negative figure on your New Jersey tax return. You must claim zero income for net gambling winnings.
For more information, see TB-20(R) , Gambling Winnings or Losses.
Click here for information on "Gambling Income and Losses."
Click here for information regarding reporting your gambling losses from NJ Revenue.
Click here for information regarding reporting gambling losses.
[Edited 03/04/2311:19 am PST] @drohr01
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