Individual Cheviot Earnings Tax Return Form - City Of Cheviot (Page 4 of 4) in pdf

Individual Cheviot Earnings Tax Return Form - City Of Cheviot Page 4

14.

15.

16.

17.

16)

18.

19A.

19B.

19A

20.

21.

19B.

20C)

GAMBLING WINNINGS. All winnings received from games of chance or schemes of chance as reported to the taxpayer on Internal Revenue Form

W-2G, Form 5754, Federal Form 1040 line 21, or any other form required by the Internal Revenue Service with respect to gambling winnings.

Gambling winnings shall include all winnings no matter where the winning occurred. Gambling winnings shall include, but are not limited to,

proceeds from bingo, keno, slot machines, casino games, horse racing, dog racing, jai alai, sweepstakes, wagering pools, lotteries, and prizes.

Gambling losses are not deductible against gambling winnings unless the taxpayer is deemed to be a professional gambler where gambling is the

taxpayer’s primary occupation for federal tax purposes. Gambling losses are not deductible against any other taxable income.

20B

11),

Individual Cheviot Earnings Tax Return Form - City Of Cheviot Page 4