I received a 1099-misc for gambling winnings. I want to deduct my losses. How do I enter this without entering the 1099-misc in the "Income from Form 1099-MISC" section?

[spencergh2]

Do I just skip entering this into the 1099-misc section and enter it into "Less Common Income" section?

[LinaJ2018 · Accepted solution]

Yes, you can skip the 1099-misc section and enter it under the "Less Common Income".  

It should show on line 22 as other income on Schedule 1.