KatrinaB48
Expert Alumni

State tax filing

You are required to report this income to both states. The general rule is that taxpayers pay state tax on all income, regardless of where it is earned, to their resident state. This is true for gambling income in Connecticut.

According to the Connecticut Department of Revenue:

If you meet the gross income test, then all gambling winnings are subject to Connecticut income tax to the extent they are included in your federal adjusted gross income. Please view the state link above to see if your gross income exceeds the amount in the gross income chart. If it does, then all gambling winnings included in your federal adjusted gross income are subject to Connecticut state tax.

According to the Massachusetts Department of Revenue:

Nonresidents are taxed on gambling and lottery winnings from Massachusetts sources which include casinos and slots parlors located in Massachusetts.

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