Gambling winnings

[crporter]

I have $4000 in gambling earnings in Nevada and $4000 in gambling earnings in Oregon. I am an Idaho resident. When filling out the Idaho return, it asks about Other Subtractions 

"Include any other subtraction to which you are entitled and are not claiming elsewhere on your tax return.

Do not include:
* Income earned in another state as a subtraction.
* Foreign taxes since they are an itemized deduction.
* Interest from non-Idaho Build America Bonds." 

The gambling earnings are reported on the federal return and I can itemize, so I have also reported the gambling losses on Schedule A. 

Since the winnings are from Oregon and  Nevada, should they be included in the Idaho income?

Thanks!

[JamesG1]

The rule of thumb is that Idaho has a claim on all of your gambling earnings which are reported on your Idaho resident tax return.

Nevada and Oregon will likely require you to report the $4,000 to Nevada and the $4,000 to Oregon on non-resident tax returns, one to Nevada and one to Oregon.

Since you have paid a state tax to two states, your Idaho resident tax return may be eligible for a credit for taxes paid to another state.