Harford County Sheriff's Office:Gambling - Harford County Sheriff's Office
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In gambling, there are winners and losers. But even the winners can be losers if they don't pay their taxes! Any money you win gambling or wagering is considered taxable income by the IRS. So is the fair market value of any item card win. Gambling income isn't just card games and casinos; it includes winnings from racetracks, game shows, lotteries, and even Bingo.

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You can deduct gambling losses as job expenses using Schedule C, not Schedule A. Nonresidents can usually report income that is "effectively connected" with a U. Gambling winnings, however, are considered to be "not effectively connected" and so must generally be reported on Form NR.

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