REV-1875: Personal Income Tax Verification of Gambling and Lottery Losses Affidavit (REV-1875) (Revision)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024, 2025, 2026
Pennsylvania Form REV-1875 is an affidavit used to verify gambling and lottery losses for personal income tax purposes. It records winnings and losses and includes a summary of gambling activities, locations, dates, and amounts lost. You must sign it under oath or affirmation bef
Who files this form
Use Form REV-1875 if you cannot submit documentation to support all of the gambling or lottery losses you use to offset winnings reported on PA Schedule T.
You must be able to prove the losses claimed. Proof may include copies of losing tickets, a daily log, or a journal of wins and losses.
What you'll need
- The name and SSN of the taxpayer claiming the wagering costs, plus the tax year.
- The primary taxpayer’s name and SSN as shown on the PA-40.
- Gambling and lottery winnings and loss amounts.
- A detailed listing of winnings and losses. For the loss summary, include each gambling activity’s date, type, establishment name and address or location, and amount lost.
- Photocopies of any tickets, bets, or other wagering records you have.
You must sign the completed affidavit under oath or affirmation before a licensed Notary Public.
For a myPATH submission, you need your letter ID and identifying information for the taxpayer referenced. For an email submission, use DEX-93, Personal Income Tax Correspondence Sheet.
How to file
Complete the taxpayer information and summary sheet, then sign the affidavit under oath or affirmation before a licensed Notary Public. Submit it with a detailed listing of winnings and losses and photocopies of any wagering records you have.
You can submit the requested information in these ways:
- Online: Go to myPATH.pa.gov and select Respond to a Letter in the Additional Services Panel. Have your letter ID and the taxpayer’s identifying information ready.
- Email: Send the form and documentation to RA-BITPITHOLDCORFAXE@PA.GOV. Use DEX-93, Personal Income Tax Correspondence Sheet.
- Mail: Send the materials to:
PENNSYLVANIA DEPARTMENT OF REVENUE
PO BOX 280501
HARRISBURG PA 17128-0501
The form states that responding through myPATH or email will reduce the processing time of your return.
Common mistakes
- Sending original records: Send photocopies instead. Originals will not be returned and should be kept for your records.
- Leaving out available supporting records: Include a detailed listing of winnings and losses and photocopies of any tickets, bets, or other wagering records you have to help speed processing.
Questions people ask
When should I use REV-1875?
Use it when you cannot submit documentation supporting all of the gambling or lottery losses used to offset winnings reported on PA Schedule T.
Does the affidavit need to be notarized?
Yes. After completing the form, sign it under oath or affirmation before a licensed Notary Public.
What belongs on the loss summary sheet?
List the date and type of gambling activity, the gambling establishment’s name and address or location, and the amount lost. Types of activity may include lottery, raffle, horse racing, or casino gambling.
Should I send my original tickets?
No. Send photocopies and keep the originals for your records. The department will not return originals.
Can I submit the information online?
Yes. At myPATH.pa.gov, select Respond to a Letter in the Additional Services Panel. You will need your letter ID and identifying information for the taxpayer referenced.