Non-resident delaware state tax under section says delaware source income do I list w-2g gambling winnings under delaware even though the money is included federal return

[ThomasM125]

I believe you are referring to this screen where in the left column is listed the income on your federal return and on the right column you are to list the income  that is from sources in Delaware:

If so, if your gambling winnings were from a source in Delaware, then you would enter that amount in the Delaware column, even though it is also listed in the Federal column.