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Gambling winnings are fully taxable and you must report the income on your tax return.
You must report all gambling winnings on Form 1040 or Form 1040-SR (use Schedule 1 (Form 1040)PDF), including winnings that aren't reported on a Form W-2GPDF.
Claim your gambling losses up to the amount of winnings, as "Other Itemized Deductions.
"Nonresident Aliens
If you're a nonresident alien of the United States for income tax purposes and you have to file a tax return for U.
source gambling winnings, you must use Form 1040-NR, U.
S.
S.
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