Your gambling winnings are reported on Form 1040 - line 8. Your losses are only deductible (up to the amount you won) if you itemize your deductions. So, if you itemize, and only if you itemize, your losses will be included on Form 1040 - line 12.
The IRS doesn't permit you to subtract your losses from your winnings and report the difference on your tax return. You must report your winnings and losses separately.
Reporting Gambling Winnings and Losses on your Tax Return
What are Itemized Deductions?
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