USA Out of state resident with casino winnings

[BCool83]

I have a client who is a resident of Massachusetts, who has substantial gambling income from a casino in Connecticut. Does this client need to file a non-resident CT state return, or can the income simply be claimed on the resident MA state return?

 

[kirby]

My understanding is if non-resident of Connecticut then no need to report gambling winnings on Connecticut return. If it was Connecticut lottery winnings the answer would be yes, you need to file in Connecticut.

 

[accounting nerd]

As stated above, the client should only need to report the winnings on their MA state return.