Quote Originally Posted by Avincow View Post
1. What's considered a session?
2. Are gambling winnings taxed when gambling outside the U.S.
3. If I'm a resident of a state with no state income tax, and gamble in a state with state income tax, do I owe state income taxes? What about if I gamble in those bad states where I can't deduct losses? Can I deduct since I am resident of a good state?
4. How can I file as a pro if this is only part time gig for me.
1. IRS Publication 529 states:

Diary of winnings and losses. You must keep an accurate diary or similar record of your losses and winnings. Your diary should contain at least the following information.

  • The date and type of your specific wager or wagering activity.
  • The name and address or location of the gambling establishment.
  • The names of other persons present with you at the gambling establishment.
  • The amount(s) you won or lost.



You may net together all of the games you play at the same casino in the same day Shollenberger v. Commissioner http://scholar.google.com/scholar_ca...=1&oi=scholarr

There is also a proposed IRS regulation on a "safe harbor" approach for slot machine sessions:http://www.irs.gov/irb/2015-12_IRB/ar09.html. (Section 3.04 is what you're looking for). If you'd like, you can comment on this regulation! I think this regulation would be good for people in our line of work, as it would apply a less stringent standard of a gambling session for machines.