I had gambling winnings of $1091 in California. Do I have to file a California return?

[DS30]

It depends on the type of gambling winnings and if you are required to file a federal income tax return.

For CA, all gambling income is subject to CA state income tax except for CA Lottery winnings. So if you are required to file a federal income tax return and your CA gambling winnings are not from the CA Lottery, then you will need to file a CA state income tax return to report these CA sourced gambling winnings.

[maglib]

You are a nonresident and would file in CA only if

You have both of the following:

• California source income.  Your gambling winnings.
• Income from all sources that is more than the amount defined in this chart.

CA you only must file if your income exceeds the chart:

https://www.ftb.ca.gov/forms/2017-California-Tax-Rates-and-Exemptions.shtml#ifr 

[Anonymous]

I am a resident of NM but have casino winnings from CA. My losses exceed my winnings so I am not taxed federally or in NM on the winnings since I itemize my deductions. Do I need to file a nonresident CA return to report the gambling winnings? And if so, can I deduct my gambling losses on the CA return and how would I do that?

[JotikaT2]

It depends.

If your California gambling winnings were from anything besides the following sources, the winnings would be taxable in California and you would need to file a nonresident California return.

1. California Lottery
2. Mega Millions

You can deduct gambling losses up to the amount of gambling winnings, but only if you are able to itemize your deductions.  If you are taking the standard deduction on your tax return because that amount is higher, you would not be able to deduct the gambling losses.

CA treatment of gambling winnings