Q. In the state of Ohio can I deduct gambling losses if they are less than my winnings on my state taxes.
A. No.
Essentially, Ohio does not have "Itemized" deductions, like the federal return. There are some deductions on the Ohio Schedule of Adjustments. Everybody gets them (unlike federal, you do not have to choose between standard and itemized). Gambling losses is not one of them. The Ohio equivalent to the Federal "Standard Deduction" is the "Exemption" amount (line 4 on form 1040). Everybody gets both the exemption amount and any deductions, they are eligible for, on the schedule of adjustments.
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