Lottery winnings and costs in the U.S. are treated exactly the same as any other gambling winnings and costs. You can deduct the costs of a lottery ticket but

Lottery winnings and costs in the U.S. are treated exactly the same as any other gambling winnings and costs. You can deduct the costs of a lottery ticket but only against any winnings. You cannot deduct it against other income. https://turbotax.intuit.com/tax-tips/general/everything-you-need-to-know-about-filing-taxes-on-winnings/L7ifGWjkX https://turbotax.intuit.com/tax-tips/general/everything-you-...