You can enter under Gambling Winnings. See How do I enter a W-2G? Look for the screen that says "Did you received gambling or lottery winnings that weren't reported on W-2G?".
Generally, an amount included in your income is taxable unless it is specifically exempted by law. Income that is taxable must be reported on your return and is subject to tax. (26 U.S. Code § 61 - Gross income defined)
.[Edited 02/27/2021 | 3:57 PM PST]
@taxinvader98
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