I have gambling losses in Pa and NJ can I add them together to off set my winnings

[Vanessa]

Yes, you can combine your PA & NJ gambling losses to offset your winnings. 

[SweetieJean]

This is true for Federal.  However, see this re PA state tax return:
<a rel="nofollow" target="_blank" href="https://revenue-pa.custhelp.com/app/answers/detail/a_id/176/~/pa-income-tax-rules-for-offsetting-los...>.

[Vanessa]

That is not talking about gambling winning and losses from different states.  In PA you cannot offset your employee income with Schedule C losses or any other type of losses.  You also can't use your spouses' gambling losses to offset your gambling winnings, but you can use your own because they are in the same category for the same taxpayer.