Gambling in Ma. Won $3000 Claimed $3000 in losses. Fed did not recognize the loss.

[MichaelMc · Accepted solution]

All gambling winnings, including lottery tickets, must be reported as ordinary income. Gambling losses, including losing lottery tickets, are deductible but (1) only up to the amount of your winnings and (2) only if you itemize deductions.

If you claim the standard deduction, you are still obligated to report and pay tax on all winnings  during the year. However, you will not be able to deduct any of your losses.

For more information, please see this TurboTax Guide Gambling winnings and losses.