Had Gambling Income
You must include your gambling winnings, such as lottery, casino, and bingo winnings, in your income. Your winnings and losses may not be combined and then reported instead you must report all the winnings before any losses as income.
If you were lucky enough to win money, you can deduct any of your gambling losses, up to the amount of your winnings, for that calendar year. To deduct your losses, you must be able to provide receipts, tickets, statements or other records that show the amount of both your winnings and losses.