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.
On the other hand, step siblings are related by the parents marrying. There are people who consider that there is no difference between a step sibling and a half sibling. However, that is not true. As we have already shown, the difference between step siblings and half siblings lies in the way the siblings are related.