NONRESIDENTS WITH GAMBLING WINNINGS
Complete the IA 1040, showing income from all sources
similar to your federal return. Show gambling winnings as Other Income
on line 14. Take eligible gambling
losses on Schedule A (pdf).
Complete the return through line 50. Then use the IA
126 (pdf) to
determine your credit based upon the percentage of Iowa income to total
income. This credit is taken on line
51. Attach a copy of your federal return.