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.
1. (Genetics) a male person having the same parents as another person. 2. short for half-brother, stepbrother. 3. (Industrial Relations & HR Terms) a. a male person belonging to the same group, profession, nationality, trade union, etc, as another or others; fellow member. b. (as modifier): brother workers.