Unfortunately, in Wisconsin, all gambling income is subject to WI state income tax, however the threshold
for filing a WI state income tax return is $2000 or more gross income,
including gambling winnings.
Gambling losses are indirectly deductible on your income tax return in the state of Wisconsin. While you don't claim them on your actual Wisconsin income tax return, you do claim them on your federal income tax return by itemizing deductions, for which you receive a credit on your Wisconsin state income tax return.
Please click this link for more information about reporting gambling winnings and losses in WI - https://www.revenue.wi.gov/DOR%20Publications/1104gambling.pdf
You can call the Wisconsin Department of Revenue at: (608) 266-2486.