Pennsylvania PA Schedule T - Gambling and Lottery Winnings

PA Schedule T - Gambling and Lottery Winnings
2023 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

PA SCHEDULE T
Gambling and
Lottery Winnings

PA-20S/PA-65 T (DR) 04-23 (FI)
PA Department of Revenue

2308810056

2023

OFFICIAL USE ONLY

Name as shown on the PA-20S/PA-65 Information Return

FEIN

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9 DIGIT - NO DASH

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PA-Source Winnings - In Column (a), report all taxable gambling and lottery winnings from sources within Pennsylvania.
Total Winnings - In Column (b), report all taxable gambling and lottery winnings from all sources, whether receiving a federal
Form W-2G or not.
(a) PA-Source Winnings

1

Enter the total winnings from all federal Forms W-2G.

1

2

Enter the total winnings from all other gambling, betting,
and lottery activities. Include cash and the fair market value
or stated value of property, trips, services, etc.

2

3

Total Winnings.
Add Lines 1 and 2.

3

4

Enter the total costs for tickets, bets, and other wagering.
Do not include any expenses (travel, meals, programs,
tip sheets, etc.) incurred to play a game of chance.

4

5

Total gambling and lottery winnings. Subtract Line 4
from Line 3. Enter the amount from Column (a) on the
PA-20S/PA-65 Information Return, Section III, Line 8b.
Subtract Column (a) from Column (b) and enter the
difference on the PA-20S/PA-65 Information Return,
Section III, Line 8a.

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(b) Total Winnings Everywhere

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2023
Instructions for PA-20S/PA-65 Schedule T
PA-20S/PA-65 T IN (DR) 04-23

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use PA-20S/PA-65 Schedule T to report gambling and
lottery winnings of PA S corporations, partnerships and
limited liability companies filing as partnerships or PA S
corporations for federal income tax purposes. With the
enactment of Act 84, retroactive to January 1, 2016, the
Pennsylvania personal income tax applies to cash prizes
from the Pennsylvania Lottery. Previously only gambling and
lottery winnings from sources other than the Pennsylvania
Lottery were taxable.

Gambling and Lottery Winnings

LINE INSTRUCTIONS
COLUMN (a)
PA-SOURCE WINNINGS
Record all reportable gambling and lottery winnings from
sources within Pennsylvania.

COLUMN (b)
TOTAL WINNINGS EVERYWHERE
Record all reportable gambling and lottery winnings from all
sources, whether receiving a federal Form W-2G or not.

WHO SHOULD FILE A PA SCHEDULE T
Entities should complete and submit PA-20S/PA-65
Schedule T if there are winnings realized from gambling or
lotteries including the Pennsylvania Lottery. Cash prizes
from the Pennsylvania Lottery are reportable for
partnerships or S corporations.
Also, Powerball and Mega Millions tickets purchased in
another state that have winnings are reportable by
partnerships and S corporations and taxable to their owners.
Additionally, proceeds from the sale of an annuity from a
lottery winner are also taxable as Schedule D gain.
Expenses such as travel, meals and programs related to
realizing gambling income may not be deducted. However,
winnings and losses, such as the cost of tickets and bets,
can be offset within this income class. Submit a detailed
statement/explanation of any amount reported, including
information such as the source of winnings, specific
amounts, etc.
NOTE: Include the name of the entity and the entity’s
FEIN on the statement.

COMPLETING PA SCHEDULE T
BUSINESS NAME
Enter the complete name of the entity or business as shown
on the PA-20S/PA-65 Information Return.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the entity or business as shown on the PA-20S/
PA-65 Information Return.

www.revenue.pa.gov

LINE 1
Enter the total winnings from all federal Forms W-2G.

LINE 2
Enter the total winnings from all other gambling, betting and
lottery activities. Include cash and the fair market value or
stated value of property, trips, services, etc.

LINE 3
TOTAL WINNINGS
Add Lines 1 and 2.

LINE 4
Enter the total costs for tickets, bets and other wagering. Do
not include any expenses (travel, meals, programs, tip
sheets, etc.) incurred to play a game of chance.

LINE 5
TOTAL GAMBLING AND LOTTERY WINNINGS
Subtract Line 4 from Line 3 in Column (a) and Column (b).
Enter the amount from Column (a) on PA-20S/PA-65
Information Return, Section III, Line 8b.
Subtract Column (a) from Column (b) and enter the
difference on PA-20S/PA-65 Information Return, Section
III, Line 8a.

PA-20S/PA-65 T
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