Records, results and the rules

Practical guides on keeping gambling records, reading what the casino sends you, and what the tax rules expect, written for players who keep a log.

2026-11-04

The 90% gambling loss rule, with a calculator

Starting with 2026 returns, only 90 percent of gambling losses are deductible. A break-even year now carries a tax bill. Enter your year below to see yours, then see the one record that makes it smaller.

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2026-10-27

How to prove gambling losses on your taxes

The IRS lets you deduct gambling losses against winnings, but only if you can prove them. Here is what counts as proof, how to keep the diary, and what the 2026 90 percent rule does to a break-even year.

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2026-10-27

Casino win/loss statements, explained

Every casino with a players club will give you a win/loss statement for the year. It is worth having and not worth trusting on its own. Here is how it is built, how to request it, and how to use it with your own records.

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