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.
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
This credit is taken
Attach a copy of
your federal return.