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.
A person's brother or sister. Brother: A male person who has the same father and mother with another person, or who has one of them only. In the latter case he is more definitely called a half brother, or brother of the half blood.