FreedomAtStake's Blog

Death, Taxes and Gambling Online

By FreedomAtStake | View all Posts
Posted Monday, June 06, 2011 04:47 PM   7 comments
Last week I posted an article regarding the legal ramifications of betting online

That article focused exclusively on the acts of betting and the ensuing transactions that occur, whether those acts could be considered illegal, and if so, who is in legal jeopardy.

My opinion was that Americans who choose to bet online are not, in fact, breaking any American federal laws but might be in jeopardy depending on individual state laws (check your local listings). However, sites that accept those wagers from Americans are breaking American laws, and therefore if they transfer their money through the American banking system, they might be accused of money laundering. Therefore my recommendations were that if you wanted to gamble online, try not to put your money in jeopardy of seizure by using the banking system. Instead use alternate payment methods that skirt the system altogether.

Fine.

Unfortunately, there is more to life in America than just gambling and getting paid. Anytime there is a transaction of money between two parties, the American government wants to know about it, so they can decide whether or not this is a taxable transaction. Furthermore, if you are one of the few lucky gamblers who actually wins a lot more than they lose and therefore regularly requests payouts from your sportsbook, then the American government really wants to know about those transactions, because it considers it to be income, and therefore taxable.

Yeah, I'm going in that direction.

Gambling Winnings Are Taxable Income

First of all, I'm not an accountant or a tax attorney. Hell, I'm not even American. So you should take everything I say regarding laws and taxes and verify them with your own lawyer or accountant. Also, you might check out this great website put together by Chuck Humphrey, a lawyer who is also an avid online poker player. His site does a great job of itemizing different laws and tax implications for Americans regarding online gambling - and frankly, he has some differing opinions than I do so you should find it a good informative read.

But if you are willing to listen to me, then I can tell you there are a few realities you should know about the American tax system and how it relates to online gambling.

For instance, one of the more stupid rules of the American tax system is that while you have to claim your gambling winnings as income, you are not allowed to claim your gambling losses as deductions - unless you register your full-time occupation as a Professional Gambler, which I will get into later. 

Don't feel bad if you haven't been claiming your winnings though, because you are like virtually everybody else in America. It just isn't something that people generally think about when they finally win $1000 at Foxwoods one weekend after losing $3000 there last month. It doesn't make a whole lot of sense for you to have to claim that $1000 as income and not get any sort of benefit for the net $2000 in losses, but that's the way it is. Don't complain to me. Hell, don't even complain to the IRS - they are just doing their job - complain to your Congressman and get those tax laws changed.

So if you are like 99% of American offshore gamblers, you probably have neither claimed your winnings, tried to claim your losses, or thought of registering yourself as a pro. Likely you have just thought that this is a harmless, if occasionally expensive hobby (which it is) and didn't bother taking any kind of tax implications into account.

And that is probably fine if you are a rec player who generally bets a minimal amount and usually deposits more into their offshore accounts than they eventually withdraw. While you still technically should be claiming your occasional payouts to the IRS, I doubt you are being considered a real target.

But if you have gradually become a sharp player over the years and tend to win measurably more than you lose - or maybe you got lucky that time and hit that 8-team parlay and had a positive balance for a whole year - well, it is your duty to report your gambling income to the government. To fail to do so is considered tax evasion and the IRS will go after you if they find out.

US Residents Must Report Their Worldwide Income

You might ask, "What about the fact I'm betting offshore in another country? That's not even income in America, so I'm clear, right?" 

Doesn't matter. If you are an American resident, then the American government requires you to report your entire worldwide income. There is a chance that you might be earning that income in a jurisdiction that has a tax treaty with America, so it might be possible for you to arrange for some sort of tax payment in that country at a lower rate and therefore be protected by rules involving double-taxation. But frankly I doubt that is even possible with any of the countries involved in online gambling.

So you are back to Square One. You should be reporting your winnings.

Will Your Income Get Noticed?

You might say, "Hey, why should I bother? It's not like the US government will ever find out, right?"

True. There is a very small likelihood that the IRS will find out about your gambling income. And it's even a smaller chance that they would be able to gather enough evidence to go after you, but... do you remember how I got on this topic in the first place, right? 

A few weeks ago, the American government indicted a number of sportsbooks and seized their bank accounts. The Feds even went to the lengths of forming a fake payment processor to handle transactions between the offshore operations and American customers in order to build their case. I have a colleague who also finds it very significant that Black Friday - the day the DOJ went after the poker sites - coincided significantly with the weekend when Americans were supposed to file their taxes. Take a moment to reflect on this information. 

If you have been in the habit of getting your offshore gambling payments transferred to you through the American banking system (ie. ACH, checks, bank wires, etc.) and into your American-based bank account, well, look out. I'm not predicting anything bad will happen, but if the American government ever seizes those offshore bank accounts and does some forensic auditing, they might just realize that you have been winning a LOT more than losing and forward your info to the IRS. Then you can expect an audit, and in my experience, the IRS doesn't go through the effort of an audit without finding... something. And "undeclared income" is a very bad thing for them to find.

So right there is a good reason to follow Lou's advice and only use safe money transfer methods when dealing with your offshore sportsbooks. It's just smart and minimizes the risk of the IRS building a strong case against you. But an even better idea would be to just bite the bullet and start declaring your winnings. I'm sure that with a good accountant and good record keeping, you will be able to balance things in a way that keeps you on the right side of the IRS without undue financial pain.

And here is another reason to train yourself to keep more detailed records of your gambling activities. Yes, it might create a paper trail that your spouse might find. But not only is it the best way of keeping yourself aware about the true costs of your hobby, but it also makes it a lot easier for you to itemize your gambling activities so that your accountant might find a few loopholes you can jump through. For more information about the importance of detailed gambling records, again check out Chuck Humphrey's website.

What Exactly is a Professional Gambler?

A final question you might ask at this point is, "Tell me more about declaring myself a Professional Gambler. How's that work?"

Again, I'm not an accountant or a tax attorney, but in the world of the American tax system there is one way for you to legitimately claim your gambling losses as deductions, and that would be to declare your occupation as "Professional Gambler".

This is something that used to be quite rare, but is now becoming more and more common with the rise in popularity of poker. People have been quitting their jobs and becoming professional poker players. So if you are a regular winner at online sports, you might be able to declare yourself a pro and take advantage of the deductions available to professionals.

Unfortunately, it's not as easy as it sounds.

The IRS feels a Professional Gambler should be a full-time job, and with that goes all of the self-employment tax filings and whatnot. So you probably need to be gambling (and claiming) a significant amount of money before it would be worth your while to go through the time and effort of becoming a pro. Not to mention the troubling issue of having another full-time occupation, if that applies to you. That being said, lots of poker players manage to skirt this issue and still claim to be pros without getting hassled by the IRS, who is probably just happy to see people reporting their gambling income.

Bottom line: If you are worried about the IRS finding out about exactly how much money you have been winning, then maybe you should get proactive about the situation and talk to your accountant about the pros and cons of becoming a professional gambler.

What is becoming clear is that, whether it's legalized and regulated or offshore and unregulated, the American government is getting closer and closer to knowing exactly how much you gamble and win online. And that means you are going to have to start thinking about claiming those winnings and paying taxes. 


7 comments
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rpuck1 says:
06/06/11 06:07PM
thanks for addressing the misinformation.....

btw a quick database scan of US players with more withdraws than deposit and an scan on the same years 1040 checking for line 21 balances greater than 0 would isolate the folks the irs could send bills to for back taxes.....

hell of a source of cash for a country 14t in the hole......

pistol589 says:
06/07/11 01:04PM
elway, income would represent net winning wagers for the year whether withdrawn or not.
FreedomAtStake says:
06/07/11 01:26PM
pistol is right,

Income is considered money that is available to you.

As the example goes, even if you haven't cashed in those casino chips, they are still considered income.

FreedomAtStake says:
06/07/11 08:19PM
elway,

You make a great point about the seizures.

If the govt seizes the money that you have in an account, can they also consider it income?

I can't see how they can have it both ways.

kipster319 says:
06/08/11 12:45PM
As well, I'm not an accountant or lawyer. However, I've had two seperate individuals do my taxes (one a lawyer, the other an accountant) and they inform me I can offset any taxable winnings with my losses. So if I won $1000 at Foxwoods one weekend and lost $2000 another time, I can offset the two. You might still have to pay a little tax, but not the full percent of your current tax bracket. All you need is a hand written journal indicating which days you visited the casino and amount lost.
FreedomAtStake says:
06/08/11 12:54PM
Technically, you are not allowed to claim more in losses than you claim in winnings, unless you are a pro. But I think that as long as you are claiming something, they will look the other way rather than wasting a lot of time and effort on somebody who is actually being more honest than most.

The bottom line is that claiming your winnings is a good start. They might later come back at you and say you owe more taxes because of ineligible deductions, but they can't get you for "undeclared income", which is the BIG ONE.

sportsintel says:
06/08/11 03:48PM
what's the PROPER protocol for registering as a pro, or registering a corp/LLC as a pro org? Thanks much.
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