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You can deduct wagering losses (for as much as you won) from your personal income taxes, but only if your wagering activities are considered a trade or business.

For professional gambling , your gambling activity is considered a trade or business if it is:

The Commissioner will consider several factors when determining whether gambling activities constitute a trade or business or not. These factors are not exclusive and are meant to provide illustrative guidance. If you're claiming to be a professional gambler, the burden of proof rests with you.

The following factors will be considered:

Reporting gambling activities considered a trade or business for tax purposes

  1. Enter the net amount from gambling activities you reported on MA Schedule C (Line 31 or 33) on MA Form 1 (Line 6) or MA Form 1-NR/PY (Line 8).
  2. Enclose MA and U.S. Schedule C, or C-EZ, or U.S. Schedule F.
  3. If the information you report on MA Schedule C is no different than what you reported on the federal Schedule C, submit the federal Schedule C and write "No Massachusetts Differences" on the top.

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Self-serve ticket checker

Just insert your ticket in the self-serve ticket checker. The device does not emit any specific sound or print a coupon. It is therefore important to read the message displayed on the screen.

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All tickets issued by a terminal may be checked with a self-serve ticket checker. Insert your ticket in the optical scanner with the verification code facing upward so that it can be read. If you have a winning ticket, the prize will be displayed on the screen. To claim the prize, ask the retailer to validate your ticket.

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Scratch tickets

To check a scratch ticket, you must first uncover the verification code under the game area. Be sure to scratch the entire game area so that the verification code is entirely visible. Once the ticket is scratched and the verification code is uncovered, insert your ticket in the optical scanner with the verification code facing upward so that it can be read. If you have a winning ticket, the prize will be displayed on the screen. To claim the prize, ask the retailer to validate your ticket.

As is the case for the lottery terminals, Loto-Québec manages the entire network of ticket checkers. As a result, you can trust the information you’re given when you check your tickets.

And remember, sign your ticket before getting it validated!



The ticket checker–both at the retailer or online–and the app can only verify whether or not you have a winning ticket. If you have a winning ticket, the prize will be displayed. Any prizes must be confirmed and claimed in accordance with procedures normally applicable to claims.

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