- Are lottery/casino/gambling winnings taxable? Can I subtract my gambling losses? Do winnings have to be included in household income? If so, on what line?

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Individual Income Tax

Are lottery/casino/gambling winnings taxable? Can I subtract my gambling losses? Do winnings have to be included in household income? If so, on what line?

Answer:

Gambling/lottery winnings are subject to Michigan income tax to the extent that they are included in your federal adjusted gross income. The Michigan Income Tax Act has no provision to subtract your losses on the Michigan income tax return. Also, you cannot net the winnings and losses.

You may exclude the first $300 won from gambling, bingo, awards or prizes from household income. Anything over $300 must be included in household income on line 18, (Alimony and other taxable income) of the MI-1040CR or MI-1040CR-2 form, or on line 19 of the MI-1040CR-7.

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