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The New York Department of Finance and Taxation, for instance, allows you to itemize expenses on Form IT-201, as long as they don’t exceed the amount of winnings you reported under other income. Before you claim any gambling expenses, make sure you have approved documentation to back it up. Your state will tax the winnings too, unless you live in a state that does not impose a state-level income tax. The tax rate will be determined by your income. So, for instance, if you make $42,000 annually and file as single, your federal tax rate is 22%.
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