You may have received a Form 1099-MISC before when earning income for freelance work or other types of employment. Sometimes winning cash or some other item of value from gambling will result in you receiving a Form 1099-MISC as well. As the name implies, the form represents “miscellaneous” income.
You use a Form 1099-MISC much as you do a Form W-2G. Look for Box 3 on Form 1099-MISC, which lists the amount of your other income. Add that amount to any other income, including gambling winnings, you’re reporting on your state and federal tax returns.