[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302477-105":53,"doc-detail-302477-en":120},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":113,"head_meta":115,"extra_data":117,"updated_unix":119},105,"en","gambling-income-and-expenses-revised-2242023","Gambling Income and Expenses - Revised 2/24/2023","","Gambling winnings are fully taxable and must be reported on an Arkansas tax return as Gambling winnings (AR-OI) on the designated lines for Gambling Winnings or Lottery/Contest winnings. Gambling income includes winnings from lotteries, raffles, horse races, and casinos, plus the fair market value of prizes such as cars and trips. Winnings from specific Arkansas electronic games of skill before July 1, 2019 are subject to a 3% flat tax and follow different reporting rules after that date. Accurate records and documentation are required.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/gambling-income-and-expenses-revised-2242023/302477/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"Cart","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-09-19",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"How should gambling winnings be reported on an Arkansas tax return?","Question",{"text":102,"@type":103},"Report fully taxable gambling winnings on the AR-OI form as Gambling winnings on the applicable line for Gambling Winnings or Lottery/Contest winnings.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"What winnings are subject to a 3% flat tax under the exception?",{"text":107,"@type":103},"Winnings, before July 1, 2019, from Arkansas electronic games of skill are assessed a 3% flat tax, with different treatment from July 1, 2019 onward.",{"name":109,"@type":100,"acceptedAnswer":110},"Can gambling losses be deducted, and what limits apply?",{"text":111,"@type":103},"If itemizing deductions, gambling losses may be claimed as a miscellaneous deduction not subject to the 2% deduction on the referenced itemized schedule. Total deductible losses cannot exceed the gambling winnings reported.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},302477,1789793324,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":129,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":130,"faqs":131,"seo_title":132,"seo_description":61,"update_tm":119,"read_time":4},18829141979164,"https://eur-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Subject 208  \nGambling Income and Expenses  \nGambling winnings are fully taxable and must be reported on your tax return as Gambling winnings on the form AR-OI on line 4 (Gambling Winnings) or line 5 (Lottery/Contest winnings) . Gambling income includes, but is not limited to, winnings from lotteries, raffles, horse races, and casinos, as well as the fair market value of prizes such as cars and trips.  \nException: Winnings, before July 1, 2019, from Arkansas electronic games of skill, are assessed a 3% flat tax. The winnings and tax are not included on the Individual Arkansas tax return as income or withholding. After July 1, 2019, the designation becomes Casino Gambling Winnings. The winningsand tax are included on the Individual Arkansas tax return as income and withholding.  \nIf you itemize your deductions, you may claim your gambling losses as a miscellaneous deduction not subject to the 2% deduction on Form AR3, Itemized Deduction Schedule. You cannot deduct more losses than the amount of gambling winnings you report on your return.  \nIt is important to keep an accurate record of your gambling winnings and losses—you must provide receipts, tickets, or statements to document your winnings and losses, if requested.  \nRevised 2/24/2023","cbCaio2pU7avKrsc","https://ap.wps.com/l/cbCaio2pU7avKrsc","pdf",52206,"English","# Gambling income reporting\n## Taxable winnings and prize valuation\n## Exception for Arkansas electronic games of skill\n## Reporting after July 1, 2019\n## Deducting gambling losses and recordkeeping","[{\"question\":\"How should gambling winnings be reported on an Arkansas tax return?\",\"answer\":\"Report fully taxable gambling winnings on the AR-OI form as Gambling winnings on the applicable line for Gambling Winnings or Lottery/Contest winnings.\"},{\"question\":\"What winnings are subject to a 3% flat tax under the exception?\",\"answer\":\"Winnings, before July 1, 2019, from Arkansas electronic games of skill are assessed a 3% flat tax, with different treatment from July 1, 2019 onward.\"},{\"question\":\"Can gambling losses be deducted, and what limits apply?\",\"answer\":\"If itemizing deductions, gambling losses may be claimed as a miscellaneous deduction not subject to the 2% deduction on the referenced itemized schedule. Total deductible losses cannot exceed the gambling winnings reported.\"}]","Gambling Income and Expenses - Revised 2/24/2023 | PDF"]