For federal purposes, the winnings of $900 are reported on the 1040, Line 21, and the losses up to the amount of winnings, $900, may be claimed on Schedule A under Other Miscellaneous Deductions; the remaining $40 may not be claimed.
half-sister - a sister who has only one parent in common with you. half sister, stepsister. sis, sister - a female person who has the same parents as another person; my sister married a musician.
There are several different types of siblings. 1  Full siblings (brother, sister): These siblings have the same father and mother. 2  Half siblings (half-brother, half-sister): These siblings have one parent that is the same. They either have the same father or the same mother. Step siblings (stepbrother, stepsister): These sibling have different fathers and mothers but one of their parents is married to a parent of the other one.