Do you claim the winnings for 2007 or 2008? I would think 2007 since they were winnings for 07, but I'm not sure how it works since you would cash the w/d in 08.. .
I'm not sure either but I would think you claim them for 2007. Kind of like selling a stock; you report the transaction as of the day you sell the stock; not the day you withdraw the money and put it into your bank account.