Deductions & credits

Please understand that there are two issues with your situation:

1. You want to enter Gambling Winnings which were not reported with Form W-2G.

2. You have a 1099-MISC that reports "Other Income" but you want to report that amount as Gambling Winning instead.

1. You can enter the amount of gambling that were not reported on Form W-2G by going to 

• Wages & Income
• Less Common Income
• Prizes, Awards, and Gambling Winnings    START or UPDATE
• "Did you receive a W-2G"   "No"
• "Let's check for winning not reported on a W-2G"    "yes"  enter the amount of the 1099-MISC that were Gambling Winnings
• CONTINUE
• Enter your Gambling Losses     DONE

Gambling winnings are on Schedule 1 line 8b

Gambling loss in on Schedule A line 16

2. NOW LETS WORRY ABOUT THE FORM 1099-MISC

The IRS will look for the Form 1099-MISC so you need to report it. 

You already reported the SAME AMOUNT as gambling, so you will 

• a) Enter Form 1099-MISC so the IRS can match it
• b) Back out the income so you are not double-taxed

To do that-

Enter the 1099-MISC Under

• Wages & Income
• Other Common Income
• Income from Form 1099-MISC    START
• Enter the 1099-MISC as it was reported, Type "Gambling" in for the description, Select "None of these apply" for uncommon situations, "NO" not like main job, only got it in 2024,  "NO" no intent to earn money, DONE

THIS GETS THE FORM ON YOUR RETURN, now back out the double income-

• Wages & Income
• LESS COMMON INCOME
• Miscellaneous Income, 1099-A, 1099-C    START 
• Scroll all the way down to the LAST option- Other reportable income   START 
• Type "Gambling winnings reported twice" or so other description the IRS will understand
• enter the amount AS A NEGATIVE AMOUNT (put a minus sign (-)  in front of the number
• Done

The 1099-MISC as well as the negating entry will both be on Schedule 1 line 12

1. You entered the gambling winning where you could also report your loss
2. You entered the 1099-MISC so the IRS can find it
3. You entered a reversing entry to account for the 1099-MISC 

@trgwila