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Say, for instance, you produced 4 separate $one hundred bets on 4 different horses to win a race. If you won $500 for the 1 bet you got correct, you need to report the full $500 as taxable income. You can't lessen your gambling winnings ($500) by your gambling losses ($400) and only report the distinction ($one hundred) as income. If you itemize, you can claim a $400 deduction for your losses, but your winnings and losses will have to be handled separately on your tax return. Otherwise, for 2022 winnings, the payer should send the form to you by January 31, 2023.
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