Sometimes, after winning money from gambling, you might receive an IRS Form 1099-MISC reflecting how much you have won. This is a standard “miscellaneous” income form you might receive for other reasons, too, such as for doing freelance work or for other types of income outside of regular employment.    For gambling winnings, you’ll see the amount listed in Box 3 (“Other income”) of Form 1099-MISC. Take that amount, add it to whatever other gambling winnings you received (including from any Form W-2Gs you might have received), and enter the total as your “Gambling income” on your state and federal tax returns.