Form PA-40 Schedule T "Gambling and Lottery Winnings" - Pennsylvania

What Is Form PA-40 Schedule T?

This is a legal form that was released by the Pennsylvania Department of Revenue - a government authority operating within Pennsylvania.The document is a supplement to Form PA-40, Pennsylvania Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2019;
  • The latest edition provided by the Pennsylvania Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form PA-40 Schedule T by clicking the link below or browse more documents and templates provided by the Pennsylvania Department of Revenue.

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Download Form PA-40 Schedule T "Gambling and Lottery Winnings" - Pennsylvania

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1901010056
PA SCHEDULE T
Gambling and Lottery Winnings
PA-40 T 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
PA SCHEDULE T – Gambling and Lottery Winnings
START
Name shown first on the PA-40 (if filing jointly)
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.
1(a).
1(b).
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
2(a).
2(b).
noncash prizes)
3. Total Winnings.
Add Lines 1 and 2.
3(a).
3(b).
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. You must be able to document your costs.
4(a).
4(b).
5. Gambling and lottery winnings. Subtract Line 4 from Line 3.
If Line 4 is more than Line 3, enter zero.
5(a).
5(b).
6. 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.
7. 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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1901010056
PA SCHEDULE T
Gambling and Lottery Winnings
PA-40 T 05-19 (FI)
2019
PA Department of Revenue
OFFICIAL USE ONLY
PA SCHEDULE T – Gambling and Lottery Winnings
START
Name shown first on the PA-40 (if filing jointly)
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.
1(a).
1(b).
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
2(a).
2(b).
noncash prizes)
3. Total Winnings.
Add Lines 1 and 2.
3(a).
3(b).
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. You must be able to document your costs.
4(a).
4(b).
5. Gambling and lottery winnings. Subtract Line 4 from Line 3.
If Line 4 is more than Line 3, enter zero.
5(a).
5(b).
6. 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.
7. 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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2019
Pennsylvania Department of Revenue
Instructions for PA-40 Schedule T
Gambling and Lottery Winnings
PA-40 T IN 05-19
LINE INSTRUCTIONS
GENERAL INFORMATION
PURPOSE OF SCHEDULE
LINE 1
Use PA-40 Schedule T to report gambling and lottery win-
nings as well as the costs for any gambling and lottery wa-
COLUMNS (a) AND (b)
gering of the taxpayer and/or spouse.
Enter the total amount of gambling or lottery winnings re-
Gambling and lottery winnings from any source, except non-
ported on federal Forms W-2G for the taxpayer and/or
cash prizes from playing the Pennsylvania Lottery, must be
spouse in the appropriate column.
reported. Pennsylvania residents must include all gambling
and lottery winnings from all sources except noncash win-
LINE 2
nings from the Pennsylvania Lottery. Nonresidents must in-
clude all gambling and lottery winnings from Pennsylvania
COLUMNS (a) AND (b)
sources except noncash winnings from the Pennsylvania
Lottery. Refer to the PA Personal Income Tax Guide – Gam-
Enter the amount of all other winnings from gambling, bet-
bling and Lottery Winnings section for additional information.
ting and lottery activities. Include the amount of cash win-
nings as well as the fair market value or stated value of any
RECORDING DOLLAR AMOUNTS
property, trips, services, etc. won in any contest, game show,
drawing, raffle or other similar event.
Show money amounts in whole-dollars only. Eliminate any
amount less than $0.50 and increase any amount that is
IMPORTANT: Cash prize payments also include the
$0.50 or more to the next highest dollar.
total of any federal and state tax withholding, sales tax
payments or other fees paid by the Pennsylvania Lottery on
WHO MUST COMPLETE
behalf of a noncash prize winner that are included in the
overall value of a noncash prize.
PA-40 Schedule T must be completed and included with an
originally filed PA-40, Personal Income Tax Return, if the tax-
LINE 3
payer and/or spouse had income and/or losses from gam-
bling and/or lottery wagering that is reported on Line 8 of the
PA-40, Personal Income Tax Return.
COLUMNS (a) AND (b)
Add the amounts for Lines 1 and 2 for both columns and
An amended PA Schedule T must be included with Schedule
enter the totals.
PA-40 X if increases or decreases in income or cost of tick-
ets, bets or wagering amounts on PA Schedule T are dis-
covered after an original or other amended return is filed
LINE 4
with the department. Section III on Page 2 of Schedule PA-
40 X must be completed to explain any increase or decrease
COLUMNS (a) AND (b)
to the amount of gambling and lottery winnings reported on
Enter the total cost for tickets, bets and other wagering.
an amended PA-40, Personal Income Tax Return.
CAUTIONS: Do not include any expenses (travel,
meals, programs, tip sheets, etc.) incurred to play a
SCHEDULE INSTRUCTIONS
game of chance. Costs of tickets for any game sponsored
IDENTIFICATION INFORMATION
by or supporting the Pennsylvania Lottery purchased prior
NAME
to Jan. 1, 2016 are not permitted to be included in this
Enter the name of the taxpayer. If a jointly filed return, enter
amount.
the name of the primary taxpayer (name shown first on the
Taxpayers must be able to document all ticket costs,
PA-40, Personal Income Tax Return). Enter the primary tax-
payer’s name even when only reporting the gambling and
bets and other wagering. Keep records, receipts, and
lottery winnings for the spouse on a return filed using the
any other documentation supporting these costs.
Married, Filing Jointly filing status.
LINE 5
SOCIAL SECURITY NUMBER
Enter the Social Security number (SSN) of the taxpayer.
COLUMNS (a) AND (b)
Enter the primary taxpayer’s SSN also when reporting only
Subtract Line 4 from Line 3 for both columns and enter the
the gambling and lottery winnings for the spouse on a return
filed using the Married, Filing Jointly filing status.
results.
www.revenue.pa.gov
PA-40 T
1
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withholding in the amount reported on Line 13 of the PA-40,
LINE 6
Personal Income Tax Return.
Add only positive amounts or winnings from Columns (a)
IMPORTANT: A copy of federal Form(s) W-2G report-
and/or (b) for Line 5 and enter the total here and on Line 8
ing withholding must be included with the PA-40, Per-
of the PA-40, Personal Income Tax Return.
sonal 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
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