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Gambling winnings from Canada are taxable in the USA and should be reported in the appropriate manner on your tax return. I have have never heard about anyone with casino winnings being subjected taxes being levied at the border here in the Detroit/Windsor crossing, but it has been several years since I was at the casino in Windsor. TAX ON NONRESIDENT GAMBLING WINNINGS - cga.ct.gov This includes winnings from casino betting and wagering, slot machines, raffles, bingo games, and illegal gambling (NJSA 54A: 5-8a(5)). Nonresidents may offset gambling winnings from New Jersey sources by gambling losses incurred in New Jersey during the same tax period.

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In order to claim your gambling losses, you must report the full amount of your gambling winnings for the year on the line for “Other income” on Form IT-201, Resident Income Tax Return. You then may deduct your gambling losses for the year (up to the amount of winnings) as an itemized deduction. Taxation of Gambling: State Tax Issues - pokerfuse.com Does Pennsylvania also have the right to tax the gambling winnings you won in New Jersey? Usually, the state in which the income is earned has the first right to tax the income. While you are likely required to report the gambling winnings to both New Jersey and Pennsylvania, you may be able to take a credit on the PA return for the taxes paid

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