Winnings, are taxable in the year the taxpayer receives or has a right to receive the money.
Example: A Massachusetts resident who wins the "Big Money Game" million dollar lottery in 1979 as is entitled to receive $50,000 in 1979 and in each of the following nineteen years must include $ 50,000 in his taxable income for 1979 and $50,000 in each subsequent year in which he receives winnings.
Gambling winnings received by nonresidents are not includible in Massachusetts gross income, unless connected with their trade or business carried on in the Commonwealth.
/s/L. Joyce Hampers
Commissioner of Revenue
December 19, 1979