Pennsylvania PA Schedule T - Gambling and Lottery Winnings

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PA Schedule T - Gambling and Lottery Winnings
2023 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

PA SCHEDULE T
Gambling and
Lottery Winnings

PA-20S/PA-65 T (DR) 04-23 (FI)
PA Department of Revenue

2308810056

2023

OFFICIAL USE ONLY

Name as shown on the PA-20S/PA-65 Information Return

FEIN

START

9 DIGIT - NO DASH

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•
•

PA-Source Winnings - In Column (a), report all taxable gambling and lottery winnings from sources within Pennsylvania.
Total Winnings - In Column (b), report all taxable gambling and lottery winnings from all sources, whether receiving a federal
Form W-2G or not.
(a) PA-Source Winnings

Enter the total winnings from all federal Forms W-2G.

Enter the total winnings from all other gambling, betting,
and lottery activities. Include cash and the fair market value
or stated value of property, trips, services, etc.

Total Winnings.
Add Lines 1 and 2.

Enter the total costs for tickets, bets, and other wagering.
Do not include any expenses (travel, meals, programs,
tip sheets, etc.) incurred to play a game of chance.

Total gambling and lottery winnings. Subtract Line 4
from Line 3. Enter the amount from Column (a) on the
PA-20S/PA-65 Information Return, Section III, Line 8b.
Subtract Column (a) from Column (b) and enter the
difference on the PA-20S/PA-65 Information Return,
Section III, Line 8a.

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(b) Total Winnings Everywhere

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2023
Instructions for PA-20S/PA-65 Schedule T
PA-20S/PA-65 T IN (DR) 04-23

GENERAL INFORMATION
PURPOSE OF SCHEDULE
Use PA-20S/PA-65 Schedule T to report gambling and
lottery winnings of PA S corporations, partnerships and
limited liability companies filing as partnerships or PA S
corporations for federal income tax purposes. With the
enactment of Act 84, retroactive to January 1, 2016, the
Pennsylvania personal income tax applies to cash prizes
from the Pennsylvania Lottery. Previously only gambling and
lottery winnings from sources other than the Pennsylvania
Lottery were taxable.

Gambling and Lottery Winnings

LINE INSTRUCTIONS
COLUMN (a)
PA-SOURCE WINNINGS
Record all reportable gambling and lottery winnings from
sources within Pennsylvania.

COLUMN (b)
TOTAL WINNINGS EVERYWHERE
Record all reportable gambling and lottery winnings from all
sources, whether receiving a federal Form W-2G or not.

WHO SHOULD FILE A PA SCHEDULE T
Entities should complete and submit PA-20S/PA-65
Schedule T if there are winnings realized from gambling or
lotteries including the Pennsylvania Lottery. Cash prizes
from the Pennsylvania Lottery are reportable for
partnerships or S corporations.
Also, Powerball and Mega Millions tickets purchased in
another state that have winnings are reportable by
partnerships and S corporations and taxable to their owners.
Additionally, proceeds from the sale of an annuity from a
lottery winner are also taxable as Schedule D gain.
Expenses such as travel, meals and programs related to
realizing gambling income may not be deducted. However,
winnings and losses, such as the cost of tickets and bets,
can be offset within this income class. Submit a detailed
statement/explanation of any amount reported, including
information such as the source of winnings, specific
amounts, etc.
NOTE: Include the name of the entity and the entity’s
FEIN on the statement.

COMPLETING PA SCHEDULE T
BUSINESS NAME
Enter the complete name of the entity or business as shown
on the PA-20S/PA-65 Information Return.
FEIN
Enter the nine-digit federal employer identification number
(FEIN) of the entity or business as shown on the PA-20S/
PA-65 Information Return.

www.revenue.pa.gov

LINE 1
Enter the total winnings from all federal Forms W-2G.

LINE 2
Enter the total winnings from all other gambling, betting and
lottery activities. Include cash and the fair market value or
stated value of property, trips, services, etc.

LINE 3
TOTAL WINNINGS
Add Lines 1 and 2.

LINE 4
Enter the total costs for tickets, bets and other wagering. Do
not include any expenses (travel, meals, programs, tip
sheets, etc.) incurred to play a game of chance.

LINE 5
TOTAL GAMBLING AND LOTTERY WINNINGS
Subtract Line 4 from Line 3 in Column (a) and Column (b).
Enter the amount from Column (a) on PA-20S/PA-65
Information Return, Section III, Line 8b.
Subtract Column (a) from Column (b) and enter the
difference on PA-20S/PA-65 Information Return, Section
III, Line 8a.

PA-20S/PA-65 T
RETURN TO PAGE 1

Extracted from PDF file 2023-pennsylvania-form-pa-20s-pa-65-t.pdf, last modified June 2012

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More about the Pennsylvania Form PA-20S-PA-65 T Corporate Income Tax TY 2023

We last updated the PA Schedule T - Gambling and Lottery Winnings in January 2024, so this is the latest version of Form PA-20S-PA-65 T, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PA-20S-PA-65 T directly from TaxFormFinder. You can print other Pennsylvania tax forms here.

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Related Pennsylvania Corporate Income Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Pennsylvania Form PA-20S-PA-65 T.

Form Code	Form Name
Form PA-20S-PA-65	S Corporation/Partnership Information Return (PA-20S/PA-65) Tax Return
Form PA-20S-PA-65 NRK-1	PA Schedule NRK-1 - Nonresident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits Tax Credit
Form PA-20S-PA-65 Directory	PA-20S/PA-65 Directory - Partner/Member/Shareholder
Form PA-20S-PA-65 M	PA Schedule M - Reconciliation of Federal-Taxable Income (Loss) to PA-Taxable Income (Loss)
Form PA-20S-PA-65 J	PA Schedule J - Income from Estates or Trusts
Form PA-20S-PA-65 RK-1	PA Schedule RK-1 - Resident Schedule of Shareholder/Partner/Beneficiary Pass Through Income, Loss and Credits Tax Credit
Form PA-20S-PA-65 B	PA Schedule B - Dividend and Capital Gains Income
Form PA-20S-PA-65 E	PA Schedule E - Rent and Royalty Income (Loss)
Form PA-20S-PA-65 NW	PA Schedule NW - Nonresident Withholding Payments PA S Corporations and Partnerships Nonresident
Form PA-20S-PA-65 A	PA Schedule A - Interest Income

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms

Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form PA-20S-PA-65 T from the Department of Revenue in January 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Pennsylvania Form PA-20S-PA-65 T

We have a total of thirteen past-year versions of Form PA-20S-PA-65 T in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form PA-20S-PA-65 T

2023 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2022 Form PA-20S-PA-65 T

2022 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2021 Form PA-20S-PA-65 T

2021 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2020 Form PA-20S-PA-65 T

2020 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2019 Form PA-20S-PA-65 T

2019 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2018 Form PA-20S-PA-65 T

2018 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2017 Form PA-20S-PA-65 T

2017 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2016 Form PA-20S-PA-65 T

2016 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2015 Form PA-20S-PA-65 T

2015 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2014 Form PA-20S-PA-65 T

2014 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2013 Form PA-20S-PA-65 T

2013 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2012 Form PA-20S-PA-65 T

2012 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

2011 Form PA-20S-PA-65 T

2011 PA Schedule T - Gambling and Lottery Winnings (PA-20S/PA-65 T)

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