Do we owe La taxes for gambling winnings if we live and reside in Texas?

[Fotoman1]

My wife has some winnings in Louisiana that we reported on our Federal Tax return.  We live and reside in Texas.  Do we have to pay State Income Tax on the winnings to Louisiana?

[Fern]

Yes, you will pay state income tax on gambling winnings won in the state of Louisiana.  You need to file a non-resident Louisiana state tax return.  Your state of residence doesn't matter.  The requirement comes from the state where the earnings came from.

Louisiana Department of Revenue website states "Gambling winnings earned in Louisiana is considered to be Louisiana sourced income. A nonresident who received gambling winnings from Louisiana sources and who is required to file a federal income tax return must file a Louisiana return reporting the Louisiana income earned. If the amount withheld is overpaid, a refund of the difference will be issued or credited to the tax liability for the following year, based upon the taxpayer's return."

[EDK70]

if you won 10k and lost 6K , would Louisiana tax be based on the net winnings or on the gross winnings ?

[Into-It Tax Preparer]

Gambling losses deduction was repealed as of 12/31/21.  Only medical for excess medical itemized deductions are deductible in Louisiana beginning 2022.

https://www.thecentersquare.com/louisiana/article_5a270580-68e8-11ec-9db4-c7fbfe59ea9d.html

LA Department of Revenue can confirm Gambling losses are not deductible due to Act 395 RIB 21-032.  You may confirm by emailing the Louisiana Department of Revenue

 https://revenue.louisiana.gov/   Contact > Email LDR > Individual Taxpayer > and post your question to either Income Tax Question and/or Refund Status for your question.