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.