You must report the same amount of gambling winnings as reported on the federal 1040, Schedule 1, line 8b. Report any Iowa tax withheld on IA 1040, line 63. Gambling losses may be reported as an itemized deduction on Schedule A, but you cannot deduct more than the winnings you report.
Gambling losses: Gambling losses are deductible on IA 1040, Schedule A, line 19, only to the extent of gambling winnings reported on IA 1040, line 13.
Married Separate Filers:
The spouse to whom the income was paid must report that income.