Starting in 2021 if you elected to itemize deductions on your federal return (you did not take the standard deduction) and deducted wagering losses from casual gambling, you may be eligible to deduct wagering losses. You cannot net the winnings and losses for tax years 2020 and prior.
For 2020 and prior the Michigan Income Tax Act has no provision to subtract your losses on the Michigan individual income tax return.
Gambling/lottery winnings are subject to Michigan individual income tax to the extent that they are included in your adjusted gross income.