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.
Half-brother/Half Sister: <br /> You and your Half-Sibling have a common mother OR father (but not both, obviously). Hence you share a biological and social relationship with your half sibling. <br /><br /> Step-brother/Step-sister: <br /> You are not related to your Step-Sibling in a biological way.