You can only deduct your losses if you have kept a record of your winnings and losses. https://coding.activcount.info/alissacrawley/lotto-savant/wiki/%ED%9A%A8%EA%B3%BC%EC%A0%81%EC%9D%B8-%ED%8C%8C%EC%9B%8C%EB%B3%BC-%EA%B2%B0%EA%B3%BC-%EB%B6%84%EC%84%9D%EC%9C%BC%EB%A1%9C-%EC%96%BB%EB%8A%94-%EC%84%B1%EA%B3%B5%EC%9D%98-%EB%B9%84%EA%B2%B0