"California do require unemployment benefits recipients to report any income received, whether earned or unearned. (California classify winnings from legalized gambling as unearned income )"
"you must report any earnings in your income tax return as well as to the unemployment office of your state. Unfortunately, you cannot claim your losses at the casino as a tax deduction."
보고대상의 Types of Income < - - - 여기 , 아래 링크 참조하세요.