Casino gaming winnings from West Virginia are not taxable. Unless winnings were from the West Virginia State Lottery, they are not taxable. Do not file a West Virginia return if this was your only income.
West Virginia source income of a nonresident does not include the
following income even if it was included in your federal adjusted
gross income:
-
Gambling winnings, other than prizes awarded by the
West Virginia State Lottery
Gambling losses claimed as
itemized deductions on the federal income tax return cannot be
deducted on the West Virginia tax return. Consequently, there is no
provision in the West Virginia Code to offset gambling winnings
with gambling losses.
