If I had gambling winnings in Pennsylvania and I live in Delaware do I have to file a PA tax return also

[re2boys]

From the PA instructions:

What’s New for 2016 

With the passage of Act 84 of 2016, cash prize payments received from the Pennsylvania Lottery on or after Jan. 1, 2016 are now taxable for PA personal income tax purposes. PA personal income tax is also required to be withheld on cash prizes paid after July 12, 2016. See Pages 17 and 18 of this booklet and the department’s website for more information.

http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/Documents/Personal%20Income%20Tax...

[Patrice]

Yes, but it depends on the type of "gambling" winnings you received.

All gambling income is subject to PA state income tax except for PA State Lottery winnings.  Lottery winnings are not taxable under state law, but are taxed by the federal government (see IRS Form W-2G, Certain Gambling Winnings).

Additionally, If you purchase a Powerball or Mega Millions ticket in Pennsylvania, whether a resident or not, any prize you win is not taxable for state purposes.