NJ casino winnings taxable to Nonresidents?

[Unregistered]

Does a nonresident of NJ have to report NJ casino winnings to the state of NJ?

[sea-tax]

I would assume yes they do.
you can check here www.state.nj.us/treasury/taxation or call 800-323-4400

It says for 2005 if Gross income from all sources exceeds: single-10k, mfj-20k
then you must file.

[Unregistered]

I have a client who lives in Maryland and won $55,000 at Atlantic City. He has to file a non-resident return and he takes a credit on his Maryland return. Since he won it in the first quarter, I has him send in an estimated payment.

[Unregistered]

A $55,000 Win

and NJ does not withhold??? No wander the state has financial difficulties. Odds and the amount govern 1099s in all other states.

[Unregistered]

Agree you have taxable income in NJ. Unlike the poster who referenced the ability to take a credit on the MD return for taxes paid to NJ, New York does not allow the credit for taxes paid to another state due to gambling winnings. NYS nuances the notion of income "derived from sources in another state". Don't know if this occurs elsewhere but if the original poster has a NY client be careful.

The gory details can be read on the NY site :
tsb-a-02(4)i, Simone Zaino, petition no. 1011005a, tsba024i

New York Enrolled Agent

[BOB W]

Wow.........

..... never heard of that one before..........NY not allowing credit. I never filed NJ return either.... oops....

[Nancy]

Yes

Yes, NJ casino winnings are taxable to NJ nonresident. N.J.S. 54A: 5-8

http://lis.njleg.state.nj.us/cgi-bin/om_isapi.dll?clientID=75155411&Depth=2&depth=2&exp andheadings=on&headingswithhits=on&hitsperheading= on&infobase=statutes.nfo&record={16ED6}&softpage=D oc_Frame_PG42

[BOB W]

How about....

..... conneticut.............