Gambling Winnings & Losses: How to report gambling income and losses

People love to gamble. During the past NFL Super Bowl (2019),  gamblers wagered approximately $146 million in Nevada’s sports books, which fell short of the record set the year before of $159 million. The gambling industry continues to grow as U.S. legislation becomes less restrictive relating to the gambling industry. Because of the size of the gambling market, the IRS set forth guidance to control the tax treatment of gambling winnings and losses. I will discuss income and losses, record keeping, reporting forms, and special rules.

If you participate in gambling activities, it is important to know the unique personal tax rules. The term 'gambling' applies to a wide range of activities, including: sports betting, casino games, lotteries, etc. You will need to follow the established gambling tax rules when reporting winnings and losses from gambling activities.

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Gambling Winnings and Losses

Gambling Record-Keeping

In general, it is your responsibility to practice diligent gambling record-keeping. The only exception is when you win big at an official gambling establishment. For example, if you win $600+ on a horse race, $1,200+ on slots, or $5,000+ on poker, the gambling establishment should issue a Form W-2G. The form details your winnings, withholdings, and other reported information. Now, if you don’t meet these amounts or earn in a different activity, it is on you to keep track of your gambling winnings and losses. 

In order to track your gambling activity, the IRS highly recommends keeping a gambling diary. The diary should include:
  • Date
  • Type of gambling activity
  • Name and address of the establishment or event
  • Names of other people there at the time of the activity
  • Amounts of winnings and losses
It is important to note that the diary should log each gamble separately.

Gambling Reporting - where to report gambling income

The IRS categorizes gamblers into two types. Based on several factors, you may be an amateur gambler or a professional gambler (Find out if you are an amateur or professional gambler). 


If you are an amateur gambler, you will report your gambling winnings on Form 1040 Schedule 1 Line 21, which represents the 'other income' line item. 


If you are a professional gambler, you will report your gambling winnings on Schedule C, which is the schedule that reports profit or loss from business. 


It is important to note that all winnings should be reported, which includes the earnings kept in an online bookie website.

Gambling Reporting - where to report gambling losses

Both gambling types are only allowed to deduct losses to the extent of winnings. For example, if you have a total of $20 in gambling winnings and a total of $100 in gambling losses, you may only report losses up to $20. It is also important to note that several states do not allow the deduction of losses, and so, research your state laws relating to reporting gambling losses. 

Like winnings, losses are reported differently for the two types.

Amateur gamblers report losses on Form 1040 Schedule A, which is the itemized deductions form. The gambling losses will be reported under 'other itemized deductions.' Because gambling losses are considered an itemized deduction, if you take the standard deduction, you will not be able to claim your gambling losses.

Professional gamblers report the losses on Schedule C, which again is the schedule that reports profit or loss from business. The professional status allows you to report your gambling income and losses separately on Schedule C. Therefore, your decision to take the standard or itemize will not prevent the deduction of losses.

Do not 'net' gambling winnings and losses

You are not allowed to net your gambling income and losses. The IRS considers netting as a way to subsidize and encourage gambling; therefore, the IRS requires you to report the winnings and losses separately. Ultimately, the losses may decrease the winnings, but only after they are reported on separate line items.

In conclusion

You should know the tax laws surrounding gambling. Make sure to track your gambling activity to properly reports your winnings and losses on your tax return. Also, remember where to report your gambling income and losses. Lastly, make sure to never 'net' the gambling income and losses. 

I hope you gained a basic understanding about how to report gambling income and losses. Please share with others to help them learn about accounting for gambling winnings and losses. 

Please comments any questions or concerns below.

Disclaimer
Textbook Tax does not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisers before engaging in any transaction.

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