Instructions For Form Pa-20s/pa-65 - Schedule T - Gambling And Lottery Winnings - 2013
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Pennsylvania Department of Revenue
Instructions for PA-20S/PA-65 Schedule T
Gambling and Lottery Winnings
COMPLETING THE
GENERAL INFORMATION
LINE 2
PA SCHEDULE T
PURPOSE OF SCHEDULE
Enter your total winnings from all other
Use PA-20S/PA-65 Schedule T to report
Business Name
gambling, betting, and lottery activities.
gambling and lottery winnings of PA S
Enter the complete name of the entity
Include cash and the fair market value
corporations, partnerships and limited
or business as shown on the PA-
or stated value of property, trips, serv-
liability companies filing as partnerships
20S/PA-65 Information Return.
ices, etc.
or PA S corporations for federal income
FEIN
tax purposes.
LINE 3
Enter the nine-digit federal employer
WHO SHOULD FILE
identification number (FEIN) of the en-
Total Winnings
PA SCHEDULE T
tity or business as shown on the PA-
Add Lines 1 and 2.
Entities complete and submit PA-
20S/PA-65 Information Return.
20S/PA-65 Schedule T if there are win-
LINE 4
nings realized from gambling or
LINE INSTRUCTIONS
lotteries other than the Pennsylvania
Enter your total costs for tickets, bets,
Lottery. Winnings from the Pennsylva-
COLUMN (A)
and other wagering. Do not include any
nia Lottery are not taxable for partner-
expenses (travel, meals, programs, tip
ships or S corporations.
PA-Source Winnings
sheets, etc.) you incurred to play a
However, Powerball and Mega Millions
game of chance.
Report all taxable gambling and lot-
tickets purchased in another state are
tery winnings from sources within
taxable to partnerships and S corpora-
LINE 5
Pennsylvania.
tions. Additionally, proceeds from the
sale of an annuity from a lottery winner
Total Gambling and
COLUMN (B)
are also taxable as Schedule D gain.
Lottery Winnings
Total Winnings Everywhere
Subtract Line 4 from Line 3 in Column
Expenses such as travel meals and pro-
(a) and Column (b).
Report all taxable gambling and lottery
grams related to realizing gambling in-
winnings from all sources, whether re-
come may not be deducted. However,
Enter the amount from Column (a) on
ceiving a federal Form W-2G or not.
winnings and losses such cost of tickets
PA-20S/PA-65 Information Return, Part
and bets can be offset within this in-
III, Line 8b.
LINE 1
come class. Submit a detailed state-
Subtract Column (a) from Column (b)
ment/explanation
of
any
amount
Enter your total winnings from all fed-
and enter the difference on PA-20S/PA-
reported, including information such as
eral Forms W-2G.
65 Information Return, Part III, Line 8a.
the
source
of
winnings,
specific
amounts, etc.
NOTE: Include the name of the
entity and the entity’s FEIN on
the statement.
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