says you must file if your winnings (or any other Gross PA income) is more than $33 even if you don't owe tax.
https://www.doreservices.state.pa.us/eServices/padirect/sch_t.htm says most gambling winnings inside of PA are taxable.
PA Schedule T
Line 8 - Gambling and Lottery Winnings
... PA Law imposes its income tax on nonresidents on all gambling and lottery winnings from PA sources, except prizes from playing the Pennsylvania State Lottery.
Gambling and lottery winnings include cash, the value of property (automobiles, jewelry, electronic devices, appliances, clothes, etc.), the value of the use of property (trips, vacations, airline tickets, cruise, etc.), and other items of value. You may only deduct your costs of gambling, wagering, betting, and playing lotteries from your winnings. You may not deduct any expenses (programs, tip sheets, travel, meals, lodging, etc.) that you incurred to take part in gambling, wagering, betting, and lottery activities.
says you must file if your winnings (or any other Gross PA income) is more than $33 even if you don't owe tax.
https://www.doreservices.state.pa.us/eServices/padirect/sch_t.htm says most gambling winnings inside of PA are taxable.
PA Schedule T
Line 8 - Gambling and Lottery Winnings
... PA Law imposes its income tax on nonresidents on all gambling and lottery winnings from PA sources, except prizes from playing the Pennsylvania State Lottery.
Gambling and lottery winnings include cash, the value of property (automobiles, jewelry, electronic devices, appliances, clothes, etc.), the value of the use of property (trips, vacations, airline tickets, cruise, etc.), and other items of value. You may only deduct your costs of gambling, wagering, betting, and playing lotteries from your winnings. You may not deduct any expenses (programs, tip sheets, travel, meals, lodging, etc.) that you incurred to take part in gambling, wagering, betting, and lottery activities.
Beginning in 2016, PA Lottery winnings are subject to the state income tax, see <a rel="nofollow" target="_blank" href="http://www.revenue.pa.gov/generaltaxinformation/tax%20types%20and%20information/pages/personal%20income%20tax/lottery-winnings.aspx#.WIQXIFUrKM8">http://www.revenue.pa.gov/generaltaxinformation/tax%20types%20and%20information/pages/personal%20income%20tax/lottery-winnings.aspx#.WIQXIFUrKM8</a>