PA-40 Schedule T — Gambling and Lottery Winnings

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# PA SCHEDULE T

Gambling and Lottery Winnings
PA-40 T (EX) 04-25 (FI)
PA Department of Revenue

OFFICIAL USE ONLY
PA SCHEDULE T - Gambling and Lottery Winnings
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Name (if filing jointly, use name shown first on the PA-40)
§
Social Security Number (shown first)

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. (a) Taxpayer (b) Spouse
1. Enter your total winnings from all federal Forms W-2G.
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)
3. Total Winnings.

Add Lines 1 and 2.
1(a). 1(b).
2(a). 2(b).
3(a). 3(b).

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. You must be able to document your costs.
Gambling and lottery winnings. Subtract Line 4 from Line 3.

If Line 4 is more than Line 3, enter zero.
4(a). 4(b).
5(a). 5(b).

Total Gambling and Lottery Winnings. Add only the winnings from Line 5 of each column, and enter the total here and on Line 8 of your PA-40 … 6.
Enter the total amount of any PA tax withheld from federal Forms W-2G.

Enter here and include on Line 13 of your PA-40 … 7.
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# Instructions for PA-40 Schedule T

PA-40 T IN 04-25

# GENERAL INFORMATION PURPOSE OF SCHEDULE

Use PA-40 Schedule T to report gambling and lottery winnings as well as the costs for any gambling and lottery wagering of the taxpayer and/or spouse.
Gambling and lottery winnings from any source, except noncash prizes from playing the Pennsylvania Lottery, must be reported. Pennsylvania residents must include all gambling and lottery winnings from all sources except noncash winnings from the Pennsylvania Lottery. Nonresidents must include all gambling and lottery winnings from Pennsylvania sources except noncash winnings from the Pennsylvania Lottery. Refer to the PA Personal Income Tax Guide - Gambling and Lottery Winnings section for additional information.

RECORDING DOLLAR AMOUNTS
Show money amounts in whole-dollars only. Eliminate any amount less than $0.50 and increase any amount that is $0.50 or more to the next highest dollar.

# WHO MUST COMPLETE

PA-40 Schedule T must be completed and included with an originally filed PA-40, Personal Income Tax Return, if the taxpayer and/or spouse had income and/or losses from gambling and/or lottery wagering that is reported on Line 8 of the PA-40, Personal Income Tax Return.
An amended PA Schedule T must be included with Schedule
PA-40 X if increases or decreases in income or cost of tickets, bets, or wagering amounts on PA Schedule T are discovered after an original or other amended return is filed with the department. Section III on Page 2 of Schedule PA-40 X must be completed to explain any increase or decrease to the amount of gambling and lottery winnings reported on an amended PA-40, Personal Income Tax Return.

# SCHEDULE INSTRUCTIONS IDENTIFICATION INFORMATION NAME

Enter the name of the taxpayer. If a jointly filed return, enter the name of the primary taxpayer (name shown first on the PA-40, Personal Income Tax Return). Enter the primary taxpayer's name even when only reporting the gambling and lottery winnings for the spouse on a return filed using the Married, Filing Jointly filing status.

SOCIAL SECURITY NUMBER
Enter the Social Security number (SSN) of the taxpayer.
Enter the primary taxpayer's SSN also when reporting only the gambling and lottery winnings for the spouse on a return filed using the Married, Filing Jointly filing status. revenue.pa.gov

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Gambling and Lottery Winnings

# LINE INSTRUCTIONS

LINE 1
COLUMNS (a) AND (b)
Enter the total amount of gambling or lottery winnings reported on federal Forms W-2G for the taxpayer and/or spouse in the appropriate column.
LINE 2
COLUMNS (a) AND (b)
Enter the amount of all other winnings from gambling, betting, and lottery activities. Include the amount of cash winnings as well as the fair market value or stated value of any property, trips, services, etc. won in any contest, game show, drawing, raffle, or other similar event.
IMPORTANT: Cash prize payments also include the total of any federal and state tax withholding, sales tax payments, or other fees paid by the Pennsylvania Lottery on behalf of a noncash prize winner that are included in the overall value of a noncash prize.
LINE 3
COLUMNS (a) AND (b)
Add the amounts for Lines 1 and 2 for both columns and enter the totals.
LINE 4
COLUMNS (a) AND (b)
Enter the total cost for tickets, bets, and other wagering.
CAUTIONS: Do not include any expenses (travel, meals, programs, tip sheets, etc.) incurred to play a game of chance. Costs of tickets for any game sponsored by or supporting the Pennsylvania Lottery purchased prior to Jan. 1, 2025 are not permitted to be included in this amount.
Taxpayers must be able to document all ticket costs, bets, and other wagering. Keep records, receipts, and any other documentation supporting these costs.
LINE 5
COLUMNS (a) AND (b)
Subtract Line 4 from Line 3 for both columns and enter the results.
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LINE 6
Add only positive amounts or winnings from Columns (a) and/or (b) for Line 5 and enter the total here and on Line 8 of the PA-40, Personal Income Tax Return.
If there are no net winnings, enter a zero here and on
Line 8 of the PA-40, Personal Income Tax Return.
LINE 7
Enter the total amount of PA tax withheld from federal Forms
W-2G. Enter here and include the amount of the
2 PA-40 T
PREVIOUS PAGE withholding in the amount reported on Line 13 of the PA-40,
Personal Income Tax Return.
IMPORTANT: A copy of federal Form(s) W-2G reporting withholding must be included with the PA-40, Personal Income Tax Return. revenue.pa.gov