Instructions For Pa-20s/pa-65 Schedule T - Gambling And Lottery Winnings - 2016
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Pennsylvania Department of Revenue
Instructions for PA-20S/PA-65 Schedule T
Gambling and Lottery Winnings
PA-20S/PA-65 Schedule T (08-16)
within this income class. Submit a de-
GENERAL INFORMATION
LINE 1
tailed statement/explanation of any
amount reported, including information
Enter the total winnings from all federal
Purpose of Schedule
such as the source of winnings, spe-
Forms W-2G.
Use PA-20S/PA-65 Schedule T to re-
cific amounts, etc.
port gambling and lottery winnings of
LINE 2
PA S corporations, partnerships and
NOTE: Include the name of the
limited liability companies filing as part-
entity and the entity’s FEIN on
Enter the total winnings from all other
nerships or PA S corporations for fed-
the statement.
gambling, betting and lottery activities.
eral income tax purposes. With the
Include cash and the fair market
enactment of Act 84, retroactive to
COMPLETING THE
value or stated value of property, trips,
January 1, 2016, the Pennsylvania
PA SCHEDULE T
services, etc.
personal income tax applies to cash
prizes from the Pennsylvania Lottery.
LINE 3
Business Name
Previously only gambling and lottery
Enter the complete name of the entity
winnings from sources other than the
Total Winnings
or business as shown on the PA-20S/
Pennsylvania Lottery were taxable.
Add Lines 1 and 2.
PA-65 Information Return.
WHO SHOULD FILE
FEIN
LINE 4
PA SCHEDULE T
Enter the nine-digit federal employer
Entities complete and submit PA-20S/
Enter the total costs for tickets, bets
identification number (FEIN) of the en-
PA-65 Schedule T if there are winnings
and other wagering. Do not include
tity or business as shown on the PA-
realized from gambling or lotteries in-
any expenses (travel, meals, pro-
20S/PA-65 Information Return.
cluding the Pennsylvania Lottery. Cash
grams, tip sheets, etc.) incurred to play
prizes from the Pennsylvania Lottery
a game of chance.
are reportable for partnerships or S
LINE INSTRUCTIONS
corporations.
LINE 5
COLUMN (A)
Also, Powerball and Mega Millions
Total Gambling and
tickets purchased in another state that
PA-Source Winnings
Lottery Winnings
have winnings are reportable by part-
Record all reportable gambling and
Subtract Line 4 from Line 3 in Column
nerships and S corporations and tax-
lottery winnings from sources within
(a) and Column (b).
able to their owners. Additionally,
Pennsylvania.
proceeds from the sale of an annuity
Enter the amount from Column (a) on
from a lottery winner are also taxable
COLUMN (B)
PA-20S/PA-65 Information Return,
as Schedule D gain.
Part III, Line 8b.
Total Winnings Everywhere
Expenses such as travel meals and
Subtract Column (a) from Column (b)
Record all reportable gambling and
programs related to realizing gambling
and enter the difference on PA-20S/ PA-
lottery winnings from all sources,
income may not be deducted. How-
65 Information Return, Part III, Line 8a.
ever, winnings and losses, such as the
whether receiving a federal Form
cost of tickets and bets, can be offset
W-2G or not.
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