Good pickup, MWP!

The key here is that you must itemize to write off gambling losses plus expenses against winnings. The caveat is there aren't many who itemize any longer, since the tax code changes of a year or two ago. Standard deduction is $12,200 for 2019, so your deductible expenses must exceed that to take advantage of this. And, of course, if you file as a professional gambler, this is not a change as expenses were always deductible.