Gambling winnings
I have $4000 in gambling earnings in Nevada and $4000 in gambling earnings in Oregon. I am an Idaho resident. When filling out the Idaho return, it asks about Other Subtractions
"Include any other subtraction to which you are entitled and are not claiming elsewhere on your tax return.
Do not include:
* Income earned in another state as a subtraction.
* Foreign taxes since they are an itemized deduction.
* Interest from non-Idaho Build America Bonds."
The gambling earnings are reported on the federal return and I can itemize, so I have also reported the gambling losses on Schedule A.
Since the winnings are from Oregon and Nevada, should they be included in the Idaho income?
Thanks!