You must itemize to deduct gambling losses on a Schedule A under the category "misc. expenses." Please refer to: http://www.irs.gov/taxtopics/tc419.html for more info. I would strongly suggest that you have and keep any receipts and/or have a detailed log book of all the expenses you claim. If your winnings were substantial, I recommend having your taxes prepared by a licensed professional. If your state doesn't require tax preparers to be licensed, a CPA or Enrolled Agent (EA) may save you a lot of time and stress. They will know what counts as an expense and what will get you in trouble. Congratulations on your winnings!