Am I required to file a Michigan Individual Income Tax Return MI-1040 to report gambling/lottery winnings received from a Michigan lottery, casino or horse track if I am a resident of a reciprocal state?

Yes. The reciprocal agreement does not apply to gambling/lottery winnings. All taxpayers, regardless of residency, must report gambling/lottery winnings won in Michigan.

File forms MI-1040, Schedule 1 and Schedule NR. If Michigan tax was withheld from the winnings file a Schedule W.

Note: Winnings from Michigan lottery, casinos or race tracks by a nonresident taxpayer are subject to Michigan individual income tax.