If you received a Form 1099-MISC reporting gambling winnings, you should enter that income on your Massachusetts return. Massachusetts taxes gambling winnings, including winnings reported on Form 1099-MISC, and the income must be properly reported as gambling income rather than general "other income."
When entered correctly, the software will include the amount in Massachusetts taxable income and categorize it as gambling winnings.
Where Do I Enter Gambling Winnings?
To enter gambling winnings reported on Form 1099-MISC:
- State
- Massachusetts
- Income Subject to Tax
- Other Gambling Winnings
Enter the amount reported on your Form 1099-MISC in this section.
Important Notes
- Massachusetts Lottery winnings are reported separately from other gambling winnings.
- If gambling winnings were reported on Form 1099-MISC, entering the amount in the Other Gambling Winnings section allows the software to correctly classify the income.
- Massachusetts generally taxes gambling winnings regardless of where they were earned.
- Gambling winnings may include income from casinos, sports wagering, raffles, races, beano, and other games of chance.
- Massachusetts allows only certain gambling loss deductions, and those rules differ from federal tax law.
For more information about reporting and taxation of gambling income in Massachusetts, please review Massachusetts Gambling Winnings.