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.
Identical twins share 100% of their DNA. Full siblings are first-degree relatives and, on average, share 50% of their genes out of those that vary among humans. Half-siblings are second-degree relatives and have, on average, a 25% overlap in their human genetic variation. female sibling is a sister and a male sibling is a brother. In most societies throughout the world, siblings often grow up together, thereby facilitating the development of strong emotional bonds.