I know after you win they deducted taxes for withholding purposes. But how
Are the winning taxed at the end of the year. Can they be listed as regular income on your 1040 at the end of the year. I know if you win, you can also submit your gambling losses too. Or is there a special dispensation regarding gambling
Winnings.

Gambling winnings are taxed as regular income. They are added to your salary or other income. Gambling losses can be deducted from the winnings up to the total amount of winnings. Withheld amounts are added to your withholding from W2s.

Gambling income is reported as other income. Gambling losses can be deducted only if you itemize your deductions.

The "Other income" is reported on Line #21 of Form 1040 or 1040NR.