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Gambling/Jury Duty, etc - W2G

Tax Software Hint: To review the tax software entry screen for Income, go to the Volunteer Resource Guide (Pub 4012 Tab 2-1 and 2-2)

For Form 1040 Line 21 entries right click on the amount and add the Form 1040 Line 21 form.

W2G Gambling income.
Total gambling winnings must be reported on Form 1040, line 21. If the taxpayer also had gambling losses, the losses can only be deducted on Schedule A. (See the Itemized Deductions lesson for more information Form 4491 student training guide.)

Jury duty is an adjustment to income.  As you learned earlier, jury duty pay received by taxpayers is included in Other income on Form 1040, line 21. Some employees receive their regular wages from their employers while they are serving on a jury instead of working at their jobs. Often, employees must turn their jury duty pay over to their employers. This may be claimed as an adjustment to income. 

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