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Gambling income includes, but is not limited to, winnings from lotteries, raffles, horse and dog races and casinos, as well as the fair market value of prizes such as cars, houses, trips or other noncash prizes. Generally, if you receive $600 or more in gambling winnings, the payer is required to issue you a Form W-2G.

If you don't correctly report all of your gambling winnings, this could result in an audit. If you are audited, and IRS doesn't see your gambling income, they may report it for you.

Do You Have to Report Gambling Winnings? - Tax Law Offices

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