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Level 2
posted Mar 4, 2022 10:52:08 AM

gambling winnings at out of state casino

I live in Indiana, but hit a small jackpot at a casino in Kansas last year.  Nothing major, but they gave me a tax form when I won.  I understand that I have to declare this income, but will I have to file a state income tax form in the state where I won?  Also, what is the best method of documenting gambling losses?  I guarantee that I didn't come out ahead, but I don't normally itemize.

 

Thanks,

0 13 12664
1 Best answer
Expert Alumni
Mar 4, 2022 12:00:29 PM

You won't be able to deduct gambling losses if you lost more money than you won (excess losses) or if you're taking the Standard Deduction.

If you itemize instead of taking the Standard Deduction, you can deduct gambling losses up to the amount of your winnings.

How do I enter a W-2G?

 

 You must file a W-2G return in the state in which you are a non-resident and in which the casino is located and report your gambling winnings. You must also claim the winnings in your home state.

 To ensure accurate calculations, always complete the non-resident return first if filing in multiple states because your resident state might give you a credit for any taxes paid in that situation.

How do I file a nonresident state return?

13 Replies
Expert Alumni
Mar 4, 2022 12:00:29 PM

You won't be able to deduct gambling losses if you lost more money than you won (excess losses) or if you're taking the Standard Deduction.

If you itemize instead of taking the Standard Deduction, you can deduct gambling losses up to the amount of your winnings.

How do I enter a W-2G?

 

 You must file a W-2G return in the state in which you are a non-resident and in which the casino is located and report your gambling winnings. You must also claim the winnings in your home state.

 To ensure accurate calculations, always complete the non-resident return first if filing in multiple states because your resident state might give you a credit for any taxes paid in that situation.

How do I file a nonresident state return?

Level 15
Mar 4, 2022 12:40:57 PM

for Kansas you need to determine if your winnings were sufficiently high enough to require filing a return there.

https://ksrevenue.gov/pdf/ip21.pdf 

Level 2
Mar 4, 2022 1:04:53 PM

My real apologies here....The casino was in Oklahoma!  Glad I hadn't started my taxes yet.

Expert Alumni
Mar 6, 2022 7:08:35 AM

Oklahoma requires nonresidents with Oklahoma income greater than $1,000 to file. If they gave you a W-2G, I would assume it is for greater than that amount. 

 

As @MayaD said, you can only offset your gambling winnings by itemizing. If you itemize your deductions, you may deduct your losses up to your reported winnings on your federal return. To document the losses, you would want to have some sort of record of your playing activity.

 

If you did not keep track but used a rewards card, the casino will probably have some record of your play activity on their website. Their records may not be entirely accurate, especially if you play a lot of table games as opposed to slots. 

 

Indiana will give you a credit on your state return for the taxes paid to Oklahoma. To have the credit calculate correctly, you must do the nonresident Oklahoma return first. 

Level 2
Jan 26, 2023 1:27:26 PM

I have won $1200, $1400 and $1600 in 3 separate years, going back to 2012.  I received a tax form when I signed for the money at the casino in another state. I was never mailed anything any of the 3 times. I used turbotax, added the casino winnings and the program never had me or asked me or told me that I needed to fill out or file a state tax in the state that I won the money. I filed my state, I filed my federal and I've never been contacted by the state in which the casino resides. 

 

Expert Alumni
Jan 26, 2023 2:26:27 PM

The first rule is that you must report all winnings, whether the place that you gambled reports them to the government or not. For example, if you hit the trifecta on Derby Day, you must report the winnings as income.

 

The second rule is that you can't subtract the cost of gambling from your winnings.  For example, if you win $620 from a horse race but it cost you $20 to bet, your taxable winnings are $620, not $600 after subtracting your $20 wager.

 

The general rule is that some States will require you to claim the gambling winnings in the state where they were won. Most states tax all income earned in their state, regardless of your residency. In addition, your resident state will require you to report the winnings but will offer a credit or deduction for the taxes already paid to a non-resident state.  

 

If you received a W-2G for your winnings, a copy was also sent to the state in which the money was won, so they will be expecting you to file a non-resident state return if you meet their minimum requirement for filing.  

 

In the Personal Info section of Turbo Tax, you will indicate you made money in a state other than your resident state.  Later, when you enter state information from the W-2G (or winnings, if no W-2G was received), it will generate a non-resident state return, if one is required. 

 

Below are additional rules on Form W-2G

 

Form W-2G

Both cash and the value of prizes are considered “other income” on your Form 1040. If you score big, you might even receive a Form W-2G reporting your winnings. The tax code requires institutions that offer gambling to issue Forms W-2G if you win:

  • $600 or more on a horse race (if the win pays at least 300 times the wager amount);
  • $1,200 or more at bingo or on a slot machine;
  • $1,500 or more at keno;
  • $5,000 or more in a poker tournament.

This doesn’t mean you don’t have to claim the income and pay taxes on it if your winnings aren’t enough to warrant the tax form. It just means that the institution won’t send a Form W-2G.

 

@billmcse

Level 2
Jan 26, 2023 2:35:56 PM

I filled in my info for my W2-G form but turbotax never alerted me to file an NC return. Is it supposed to?

Expert Alumni
Jan 27, 2023 4:59:40 AM

It depends. If NC was not your resident state you would indicate In the Personal Info section of Turbo Tax that you made money in a state other than your resident state.   Then when you enter state information from the W-2G, it will generate a non-resident state return if one is required. 

 

Every nonresident who received income for the taxable year from a North Carolina source that was derived from gambling activities in North Carolina and whose total gross income from all sources both inside and outside of North Carolina for the taxable year exceeds the amount shown in the chart below:

 

Filing Requirements Chart for 2022

 

@billmcse

Level 2
Jan 27, 2023 5:33:04 AM

Ok I think that is the key. You have to go to the chart for filing requirements and there it states that gross income in NC for a non-resident has to be over a certain amount depending on filing status.

 

Expert Alumni
Jan 27, 2023 6:04:29 AM

The gross income requirement for North Carolina income is “total gross income from all sources both inside and outside of North Carolina” so if you are required to file a federal return, you will probably have to file an NC return.

 

See Individual Income Filing Requirements.

 

To add a state

  1. Go to Personal Info
  2. Edit Other State Income
  3. On "Did You Make Money in Any Other States?" say YES, then Continue
  4. Select North Carolina, then go to State Taxes
  5. If you do not see NC, select Add Another State

Level 2
Feb 2, 2023 7:09:39 AM

A little confusing

New Member
Mar 9, 2023 6:14:24 AM

Won gambling winners out of state and taxes were withheld,  Do I have to file out of state taax return to get refund?

 

Expert Alumni
Mar 9, 2023 6:30:26 AM

Yes, you will file a non-resident return in the state where you had the winning. Each state has its own rules for gambling income. The link below will give you additional information. 

 

How to Pay Taxes on Gambling Winnings and Losses