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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.
Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR and Schedule W.
Note: Winnings from Michigan lottery, casinos or race tracks by a nonresident taxpayer are subject to Michigan individual income tax.