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    gambling losses

    client was employed part of 2008 and earned about $75000, also has distributions of $15000, he is single and says that he had gambling winnings of $4280 but has $24,000 loss in gambling losses. He says after losing his job he has become a professional gambler, and wants to take all his losses as a deduction. He says that he was gambling 40 to 60 hours a week as though it was a business to make a profit and now gambling has become his livelihood. He says he now uses his gambling winnings to support himself. He has all the receipts of his losses.

    He did gamble in 2007 and deducted his losses on schedule A, to the extent of winnings.

    Since you can take gambling losses up to the extent of winnings, even though he is a professional gambler, he would not be able to take all his losses on schedule C, right? but can he take his other expenses for example lodging, and mileage etc. am I correct?

    I am not sure if he qualifies as a professional gambler, perhaps i need to ask him more questions??
    thanks





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    #2
    Merkin TC Memo 2008-146



    I think Merkin vs. Commission TC Memo 2008-146 is a good source to find out who qualifies as a professional gambler.

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      #3
      BHoffman...thanks for the cite...it was exactly what I needed for a client. kaimana
      DIY programs are not a replacement for a good tax pro

      Comment


        #4
        thank you B Hoffman

        I read the case very interesting and will help me with dealing with my client
        thanks again

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