Below you will find examples of tax returns addressing gambling winnings and losses, particularly for out-of-state taxpayers. You will need Acrobat Reader to view the forms. It is free from Adobe.com.
Iowa Return: Taxpayers should show their gains on line 14 of the IA 1040. Taxpayers may use the federal Schedule A or the Iowa Schedule A to deduct losses. Losses can be deducted on Schedule A only up to the amount of gains reported on line 14 of the IA 1040. On the Iowa Schedule A, losses are shown on line 25.
Non-Resident with Gambling Income, Itemized Deductions
Non-Resident with Gambling Income, Filing Status 3 (Married Filing Separately)