padirectfile Help - Filing Instructions
PA Schedule T
Line 8 - Gambling and Lottery Winnings
PA residents must report all PA-taxable
gambling and lottery
winnings from all sources, whether receiving a federal Form W-2G or not.
Non-PA residents must report all PA-taxable gambling and lottery winnings from sources within Pennsylvania.
IMPORTANT: For both PA residents and non-PA residents, noncash prizes from playing games of the Pennsylvania Lottery are not taxable, but you must include your noncash winnings in eligibility income if claiming Tax Forgiveness on PA Schedule SP. You may deduct your cost to play games of the Pennsylvania Lottery from other winnings.
Spouses may not use each other's costs to reduce the amount of winnings on this schedule.
Line 1. Enter your total winnings from Federal Forms W-2G.
Line 2. Enter your total winnings from all other gambling, betting, and lottery activities. Include cash and the fair market value or stated value of property, trips, services, etc. (except Pennsylvania Lottery noncash prizes)
Line 3. Total winnings (Lines 1 and 2 added)
Line 4. Enter your total costs for tickets, bets, and other wagering. Do not include any expenses (travel, meals, programs, tip sheets, etc) you incurred to play a game of chance.
Line 5. Gambling and lottery winnings. (Subtract Line 4 from Line 3, if Line 4 is more than Line 3, enter zero)
Line 6. Total Gambling and lottery winnings (Calculated automatically)
Line 7. Enter PA withholding from federal Form W2-G.
For detailed information on gambling and lottery winnings, refer to the PA-40 booklet online at www.revenue.state.pa.us.
Return to Help Index
Previous Topic Next Topic