GAMBLING INCOME(도박으로 번 돈)
미국에서는 합법적으로 번 돈은 물론 불법적으로 번 돈 또한 과세의 대상이 된다.따라서 도박이 허가된 Casinos 에서 번 돈이 과세의 대상이 되는 것은 당연하다 할 것이다.
중요한 것은 Casino 에서 일정금액 이상을 딴 경우 W-2G Form 을 발행하기 때문에, 그 해의 세금보고를 할 때 수입으로 반드시 보고해야 하며, Gambling 으로 잃어버린 돈은 딴 금액의 한도내에서 손실로 보고할 수 있다.
You recently bought a lottery ticket and have won, or your trip to Las Vegas was a success and you made some cash in the casinos! Well, the gambling winnings are fully taxable and must be reported on your tax return. Here are some facts you should know on this.
- Gambling income includes but is not limited to: winnings from lotteries, raffles, horse and dog races and casinos, as well as the fair market value of prizes such as cars, houses, trips or other noncash prizes.
- Depending on the type and amount of your winnings, the payer might provide you with a Form W-2G and might need to withheld federal income taxes from the payment.
- The full amount of your gambling winnings must be reported on your individual income tax return form 1040 line 21. You cannot use other forms to report the winnings, such as Form 1040A or 1040EZ.
- If you itemize deductions, you can deduct your gambling losses on line 28 of Schedule A, Form 1040, but the deduction is limited to the amount of your winnings. So you cannot deduct more that you won.
- It’s important to keep accurate records to evidence your gambling expenses. You can provide: receipts, tickets, statements or other records that show the amount of both your winnings and losses.