Line 8b

Gambling.

Enter gambling winnings not attributable to a trade or business. Gambling winnings include lotteries, raffles, a lump-sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for Schedule A, line 16.

Attach Form(s) W-2G to Form 1040 or 1040-SR if any federal income tax was withheld.