Ohio’s recently opened casinos give residents an increasing number of in-state gambling options, but whether gambling takes place at a state casino, a racetrack or elsewhere, gamblers should be aware that tax consequences may follow.

Q:        Do I have to report my gambling winnings on my federal tax return?

A:        Yes. Gambling winnings are generally taxable and must be reported your tax return. If you file IRS Form 1040, report your gambling winnings on the “other income” line (line 21). Other income includes winnings from lotteries, raffles, horse races and casinos. It also includes cash winnings and the fair market value of prizes, such as cars and trips.

Q:        Isn’t it true that I only have to report my winnings if a gaming organization gives me an income tax form?

A:        No. It is a common misconception that you don’t need to report gambling winnings on your federal tax return unless you receive a Form W-2G from the payer. In fact, you must report your gambling winnings even if you did not receive documentation when you won the money or prize.

Q:        If I have to report all of my gambling winnings anyway, then why bother with Form W-2G?

A:        The gaming organization or other payer of gambling winnings must issue Form W-2G (“Certain Gambling Winnings”) to winners under certain circumstances. For example, if the gambling winnings are subject to federal income tax withholding, the payer should issue the winner a Form W-2G. Winners should also receive forms when they have:

• $1,200 or more in gambling winnings from bingo or slot machines;
• $1,500 or more in proceeds (the amount of winnings minus the amount of the wager) from keno;
• More than $5,000 in winnings (reduced by the wager or buy-in) from a poker tournament;
• $600 or more in gambling winnings (except winnings from bingo, keno, slot machines and poker tournaments) and the payout is at least 300 times the amount of the wager.

Q:        If I itemize deductions, can I at least offset my gambling winnings with my losses?

A:        Yes, but you can’t deduct gambling losses that exceed your winnings. Also, you can’t simply reduce your gambling winnings by your gambling losses and report the difference. You must report the full amount of your winnings as income, and then claim allowable losses separately. To claim gambling losses up to the amount of your total winnings, use Form 1040, Schedule A, “Itemized Deductions,” under “Other Miscellaneous Deductions.”

            If you plan to deduct your gambling losses, you must have receipts, tickets, statements and documentation such as a diary or similar record of your losses and winnings. Your records should show winnings separately from losses. IRS Publication 529, “Miscellaneous Deductions,” provides details about the type of information you should keep in a gambling win/loss diary and the kinds of proof you should keep in your records.

Q:        Where can I get more information about gambling income and losses?

A:        For more information, see IRS Publication 529 or Publication 525, Taxable and Nontaxable Income. Both publications are available at IRS.gov, or you can call 800-TAX-FORM (800-829-3676). You can also type “gambling” in the IRS.gov search box to find articles about reporting and deducting gambling winnings.

The information for this “Law You Can Use” column was provided by the Internal Revenue Service. It was prepared by the Ohio State Bar Association. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.

United States immigration laws are complex and difficult. A non-U.S. citizen (non-USC) facing a criminal matter will need both a criminal defense lawyer and an immigration lawyer. Once the criminal issue is resolved, the non-USC may have to resolve an immigration issue.

Q:        I’ve been accused of a crime.  How do I know if I’m a U.S. citizen?
A:        Generally, if you were not born in the U. S. or have not otherwise received official citizenship status, you are not a citizen.  A few exceptions exist if you have a parent or even a grandparent who is a citizen. 

Q:        What if I don’t have legal status in the U.S.?

A:        “Legal status” describes the way the U.S. views someone entering its borders from another country. Normally, a visa will allow you, as a non-USC, to seek permission to enter the U.S. at a port of entry, where you are inspected and admitted by an immigration officer. The officer will determine how long you can stay based upon the visa you have been issued.  If you entered without inspection, or you entered legally, but have stayed longer than a visa permits, you may not have legal status.

            If you are non-USC and you are arrested, a local law enforcement agency or the Customs and Border Protection (CBP) may place a “detainer” on you. This detainer allows local law enforcement or the CBP to hold you until someone from the U.S. Immigration and Customs Enforcement (ICE) arrives and takes you into custody.  

Q:        If I am not a USC and I plead guilty to something, will I be forced to leave the U.S.?

A:        You should consider the possible effects of taking a plea deal or going to trial. A carefully crafted plea may help you avoid deportation proceedings. A criminal defense attorney must tell you about the immigration consequences of a criminal plea. The particular crime you are convicted of will determine whether or not deportation proceedings will be started.

Q:        What is a “conviction” for immigration purposes?

A:        To receive a conviction, a judge must find you guilty of the charges against you and order some form of punishment, penalty or restraint of your freedom. You might also receive a conviction for violating the terms of probation or failing to follow a court order. For immigration purposes, the immigration court can only look at your conviction record.  A guilty plea is considered a record of conviction. This is true even if you enter and successfully complete a “treatment in lieu of conviction” or pretrial program and your criminal case is dismissed.

Q:        I was convicted of an offense, but I completed my probation and my conviction was expunged. Can I still be deported?

A:        Yes. Your conviction still counts against you even if you were put on probation and your record was expunged. Expungement may negatively affect possible post-conviction relief motions if you attempt to vacate your original plea.

Q:        What kinds of offenses can get me deported?

A:        The two main types of crime that can result in your deportation are aggravated felonies and crimes of moral turpitude. 
            The Immigration and Nationality Act’s (INA) definition of “aggravated felony” includes a number of crimes that are not commonly considered either “felonies” or “aggravated.” A criminal defense attorney working with non-USC clients must fully understand the INA definition of “aggravated felony” to provide correct advice about offenses that can result in deportation. 
            According to the U.S. Citizenship and Immigration Services (USCIS), a crime of moral turpitude (CMT) is inherently base, vile, or depraved, contrary to social standards of morality and done with a reckless, malicious or evil intent. Examples of CMT’s are murder, voluntary manslaughter, rape, statutory rape, domestic violence, fraud and all theft offenses. It is a broad and subjective term that can be used for any crime that USCIS considers offensive.

Q:        If the immigration court finds that an offense I’ve been convicted of means I can be removed from the U.S., what do I do?

A:        Assuming you are a non-USC and have been placed in removal proceedings, you may be eligible for relief from removal, even if a plea deal is not successful. Relief can include, but is not limited to, adjustment of status, temporary protected status or deferred action, or the removal may even be cancelled. You also may be eligible for asylum or protection under the United Nations Convention Against Torture. However, depending on the crime, you may not be eligible for certain forms of relief. Since much is at stake for you as a non-USC, the criminal defense attorney and the immigration attorney must work hand in hand once you face a criminal charge.

This “Law You Can Use” column was provided by the Ohio State Bar Association (OSBA). It was prepared by Independence attorney Jason T. Lorenzon of Lorenzon Law LLC. The column offers general information about the law. Seek an attorney’s advice before applying this information to a legal problem. For more information on a variety of legal topics, visit the OSBA’s website at www.ohiobar.org.

Used appropriately and in professional contexts, social media such as Facebook and Twitter can provide useful vehicles for communicating general healthcare information to the public, promoting new hospital/provider facilities and programs, building professional connections and providing an outlet to share experiences. Personal uses of social media, however, can have serious legal consequences, especially if patient-specific information is shared.

Q:        What are some improper uses of social media by healthcare providers?

A:        A physician, on his blog, referring to a patient by name and describing details of her care; a medical student filming a surgery with the patient’s face clearly visible and posting the video on YouTube; a nurse posting on her Facebook page that she had treated a “cop killer” the day following many news accounts naming the accused shooter and the hospital where he was treated; and a hospital admissions clerk, using her personal Smartphone, and after work hours, posting on her Facebook page the name of a celebrity that came to the hospital where she worked – and the reason for his admission.

Q:        Do such “posts” break any laws?

A:        The federal Health Insurance Portability and Accountability Act (“HIPAA”) privacy regulations forbid healthcare facilities (and their employees) from using or disclosing patient information without authorization, unless the use is for a legitimate purpose, such as patient treatment. Under HIPAA, patient information in all forms—electronic, “paper,” and verbal—is protected. Healthcare workers cannot talk about their patients outside of work, so, unless a patient gives written permission to disclose her patient information, a posting on Facebook, Twitter, YouTube or other form of social media likely is a HIPAA violation. It could also give rise to a host of claims under Ohio common law (e.g. invasion of privacy, intentional infliction of emotional distress, etc.)

Q:        What makes social media sharing a particular HIPAA risk?

A:        Because social media is informal, fast-paced, and conversational in nature, the risk of a HIPAA violation may not be appreciated. Healthcare workers who would never dream of handing out a paper document or even an e-mail with patient information may, without thinking, reveal too much in a Facebook post.

Q:        Might a hospital be responsible for a social media HIPAA violation, even if unaware of the post? 

A:        Potentially, yes.  HIPAA rules require hospitals and other “covered entities” to implement detailed policies and procedures and train their workforce members about HIPAA, including employees’ personal obligations to protect the privacy of patient information.  For HIPAA violations, fines can be imposed: ranging from $100 for a single, unintentional disclosure of one patient’s information up to $1.5 million for “willfully negligent” violations of HIPAA involving multiple disclosures or multiple patients. For an intentional HIPAA violation, the government can bring a criminal prosecution of up to 10 years in prison. Not every HIPAA violation leads to government penalties, but if the Government believes that employees’ improper social media posts reflect a facility’s general laxity about HIPAA compliance, the facility is more likely to be required to undertake extensive corrective action and pay hefty fines. 

Q:        Can an individual be penalized for a HIPAA violation for sharing patient information with Facebook “friends”?

A:        Yes. Individuals, as well as facilities, can be prosecuted criminally for HIPAA violations. Also, HIPAA specifically requires the employing healthcare facility to impose disciplinary measures—up to and including termination—for HIPAA violations.  An individual who is a physician, nurse, social worker or other licensed professional could also face discipline from the state’s licensing board for breach of patient confidentiality or unprofessional conduct. 

Q:        What steps can healthcare providers take to minimize HIPAA liability risks associated with social media?

A:        Providers should have comprehensive HIPAA privacy policies and procedures that are regularly reviewed.  Given the special risks associated with social media, providers should consider including a specific policy (and workforce education) on the subject. 

This “Law You Can Use” column was provided by the Ohio State Bar Association (OSBA). It was prepared by Cincinnati attorney Sara Simrall Rorer, a partner in the Health and Life Sciences Practice Group of Taft Stettinius & Hollister, LLP. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.

Q:        How has the treatment of confidential information changed since the Internet explosion?

A:        While confidential information is as old as the first secret, the computer revolution of the last couple of decades has raised many questions about how the law addresses ownership and use of confidential information. Life-changing new technology has forced us to determine how the old legal rules apply to new situations. Today, people have easier access to more information than ever before, and most of that information exists in a highly mobile form. As a result, it is much more difficult to protect confidential information today than in the past, so it is more important than ever to take appropriate steps to protect information and avoid the legal problems that result from disclosures of confidential information.

Q:        What kinds of confidential information are affected by the technological changes?

A:        Anything that a person or company might not want somebody else to know has been affected, including such important categories of confidential information as business trade secrets, medical records and student records. Since virtually all information is created and/or stored electronically, anything that a company or an individual might like to keep confidential is subject to new challenges raised by Internet accessibility.

Q:        What is a trade secret?

A:        A trade secret is a form of confidential information recognized by statute in Ohio (and all states in one form or another). In short, trade secrets have value because of the very fact that they are kept confidential. For example, the owner of the formula for a soft drink will go to great lengths to make sure that formula is kept secret, since it is the crown jewel of the business. If the formula were to become known by those outside the business, the company would stand to lose a lot of money because the recipe for creating the drink’s distinctive taste would be available to its competitors. That is a trade secret.

Q:        How has technology affected trade secrets law?

A:        Because the formula referenced above almost certainly exists electronically, it could, in a split second, be emailed or posted on the Internet and become available to millions of people. Such a disclosure could cripple the business. For example, the formula could inadvertently be shared by an employee who leaves a mobile device such as a laptop, an iPhone or a flash drive in an insecure location.

            In light of these new challenges, the owner of information involving trade secrets must take appropriate steps to protect the information. In particular, the owner of the information must determine how to limit the physical locations of the information in all forms, electronic and otherwise.

Q:        If, as an employee of a company, I’ve developed a list of LinkedIn contacts or Twitter followers, who owns that contact list?

A:        If the list has been developed as part of your employment, then the employer will likely want to retain ownership and has strong grounds for doing so. The more complicated situations involve situations where some of the contacts relate to your employment and some do not, or where some of the contacts pre-date your employment. In order to avoid future misunderstandings, it is wise for both sides to specifically spell out as much as possible what each expects regarding ownership of contact information developed through the Internet.

Q:        If I have business contact information on my personal smartphone, don’t I own it?

A:        Not necessarily. This is the “BYOD” (bring your own device) issue that is currently receiving attention among employers. An employer may maintain trade secret protection for information located on an employee’s personal device. Both the employer and the employee should, therefore, plan for how to handle the situation where the device is lost. For example, there are programs that enable remotely “wiping” the device of data if it cannot be located.

            As an employee, you should not assume you have free rein to use job-related information on your smartphone. Such an assumption could lead to unwanted legal problems for you. 

This “Law You Can Use” column was provided by the Ohio State Bar Association. It was prepared by attorney Bill Nolan of the Columbus office of Barnes & Thornburg LLP. Articles appearing in this column are intended to provide broad, general information about the law. Before applying this information to a specific legal problem, readers are urged to seek advice from an attorney.