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You can’t deduct something that didn’t cost you anything.
you do not get a 1099 for raffle winnings but a W-2G if it's required. in addition, the iRS states that for that form to be required 2 conditions must be met the winnings are over $600 and the prize is worth more than 300 times the cost of the ticket. so you have $1,000 of income reported on Schedule 1 line 8i and a$1,000 charitable contribution
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