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Yes, you must file a W-2G return in the state in which you are a non-resident and in which the casino is located and report your gambling winnings. You must also claim the winnings in your home state. You might be able to claim a credit in your home state if you pay taxes to another state.
No, it is not illegal to gamble with a VPN. By using a VPN to access gambling sites, you are simply protecting your online traffic from being tracked and ensuring that your personal information is kept secure.
They are American money line odds; for example, +200 signifies the amount a bettor could win if wageringR$100. If the bet works out, the player would receive a total payout ofR$300 ($200 net profit +R$100 initial stake).
For example, 3/1 odds mean you profit three times the amount you wagered. AR$1 bet at 3/1 would pay outR$4 in total, or aR$3 profit and yourR$1 original wager. Conversely, 1/3 odds mean you profit a third of what you wagered. AR$30 bet on 1/3 odds would returnR$40 total, or aR$10 profit and yourR$10 original wager.