I have gambling winnings and losses in NC. Can I deducted my losses for the state return in NC. I am also a non resident.

[rickmich97]

I am a nonresident in NC.  What are the qualifications that require reporting of income in NC.  I have more losses than winnings?

[CapB]

No, you cannot deduct your gambling losses from North Carolina (the deduction was eliminated in 2014).

Be sure to report your gambling winnings on your federal return (they will be transferred to your state return). Additionally, if you itemize, you can include your gambling losses (up to the extent of your winnings) on Schedule A.

North Carolina nonresident filing requirements:  https://www.ncdor.gov/taxes/individual-income-tax/nonresidents-and-part-year-residents

North Carolina filing status:  https://www.ncdor.gov/taxes/individual-income-tax/your-filing-status