Yes, scratch off tickets can count as gambling losses - but there is a catch. First, you cannot deduct them without claiming any winnings. For tax purposes, you can only deduct losses up to the amount of your winnings. Secondly, they are part of your itemized deductions. If you don't claim any mortgage interest, real estate taxes, state income tax, charitable, medical expenses etc., gambling losses will not impact your tax return at all.
As to the information needed - you would have to have receipts for the tickets purchased, since they are purchased by cash only.
