A gambling log the IRS will accept, kept as you play
The IRS asks gamblers to keep a contemporaneous diary: every session, dated, with where you played and what you won or lost. Blackjack Logger is that diary on your phone, free, with a CSV export for your preparer. Here is what the record needs, why a casino statement is not enough, and how the 2026 90 percent rule raises the stakes.
Not tax advice. This page explains the rules in plain language so you know what records to keep. Tax law changes and your situation is specific to you. Talk to a CPA or enrolled agent before you file.
What the IRS wants in a gambling diary
IRS Topic 419 and Publication 529 describe the records a taxpayer should keep to support gambling winnings and losses. A diary "or similar record" with, for each session:
Date and type of wager
Blackjack, slots, poker, sports. The app stamps every session with a date and start time.
Name and location of the establishment
The casino field, with autocomplete so "Parx" is spelled the same way every time.
Names of other people present
Optional for most casual players; the notes field holds it when it matters.
Amount won or lost
The session result, signed. Buy-in versus cash-out, the way casual gamblers report.
Plus the paperwork that backs it up: Forms W-2G, casino win/loss statements, wagering tickets, ATM withdrawals and credit records, and payment slips. Keep those in a folder; keep the diary in the app.
Why "by session" is the number that matters
You do not report every hand. Casual gamblers measure a session: one continuous period of play at one establishment, what you walked up with against what you walked away with. Winnings are reported as income; losses are an itemized deduction on Schedule A, limited to winnings. The app is organised around exactly that unit. Each entry is one session with a result, and the ledger and CSV show them in order with running totals by month.
The 2026 change: only 90 percent of losses count
The One Big Beautiful Bill Act, signed July 4, 2025, changed the gambling loss rule for tax years beginning after December 31, 2025. Losses are now deductible only up to 90 percent of the amount lost, and still only up to the amount won. In practice:
| Year | Winnings | Losses | Deductible | Taxable gambling income |
|---|---|---|---|---|
| Before 2026 | $50,000 | $50,000 | $50,000 | $0 |
| 2026 onward | $50,000 | $50,000 | $45,000 | $5,000 |
A break-even year now carries a tax bill, and the bill grows with volume. That is why the record has to be right: every session logged, every loss documented, and the winnings figure defensible. Bills to repeal the cap have been introduced; until one passes, plan for the 90 percent rule. Some states also disallow or limit the loss deduction entirely. To see how far your results can swing before you sit down, run your bets through the bankroll calculator.
Why a win/loss statement is not your diary
Casinos will send a win/loss statement for the year, based on play tracked through your players club card. It is useful, and you should request it, but it is an estimate: it misses unrated play, it averages table buy-ins, and most carry a disclaimer saying the casino does not vouch for its accuracy. The IRS treats it as supporting evidence. The Tax Court has repeatedly been unimpressed by taxpayers who had a statement and nothing else. Your own contemporaneous log, reconciled against the statement, is the record that holds up. How to read and request a win/loss statement.
How Blackjack Logger keeps the record
Blackjack Logger is free on iPhone and Android, with no ads, account or subscription.
- Log as you go. Result, casino, date and time, hours. Ten seconds when you stand up, which is what "contemporaneous" means.
- Custom fields. Add your own fields to the session form, such as who was with you, the rules or the dealer, so the diary holds exactly what you want on record. They export with everything else.
- Expenses and trips. Travel costs are not deductible for casual gamblers, but trip reports tell you what a weekend really cost, and professionals need them.
- CSV export. Settings → Backup & export → Ledger spreadsheet. One row per session or expense with Type, Date, Time, Description, Location, Amount, Duration, Hourly EV, Category, Trip and Comments. Open it in Excel, Numbers or Google Sheets, or send it to your preparer.
- Backups. A JSON backup restores everything on a new phone. Keep one with your tax papers each January.
- Private. Nothing is uploaded. It lives on your phone, behind Face ID if you want it, and is unreadable while the phone is locked.
Start the diary before the next session, not in April.
Free on iPhone and Android. No ads, no subscription.
Year-end checklist
- Export the CSV and a JSON backup from the app.
- Request win/loss statements from every casino where you used a players card.
- Gather Forms W-2G and any Form 5754.
- Reconcile the statements against your log; note any sessions the casino did not rate.
- Total winnings and losses by session. Hand the lot to your preparer.
FAQ
What should a gambling log contain?
The IRS says a diary or similar record should show the date and type of your wager, the name and address or location of the gambling establishment, the names of other people present with you, and the amounts you won or lost. Keep supporting documents too: W-2G forms, win/loss statements, ATM and credit records, and tickets or receipts.
Is a casino win/loss statement enough?
Usually not on its own. Statements are estimates of rated play through your players club card, they often carry a disclaimer saying exactly that, and they miss any unrated play. The IRS and the Tax Court have treated them as supporting evidence, not as a substitute for a contemporaneous diary. Keep your own log and use the statement to back it up. More in casino win/loss statements.
Do I net wins and losses per session or per bet?
Casual gamblers generally figure results by session, not hand by hand: what you bought in for against what you cashed out, for one continuous period of play at one establishment. That is exactly what the app records. Professionals report on Schedule C and should talk to their preparer.
What changed in 2026?
Under the One Big Beautiful Bill Act, for tax years beginning after December 31, 2025, only 90 percent of gambling losses can be deducted, and the deduction is still capped at your winnings. A break-even year can now produce taxable income. The law could change again; check the current rules before filing.
Can the app file my taxes?
No. It keeps the record. Export the CSV, give it to your preparer or drop it into a spreadsheet, and the numbers for Schedule A and your W-2G reconciliation are all there.
Does the record stay private?
Yes. The log never leaves your phone until you export it, and the app can be locked with Face ID.
Sources
- IRS, Topic No. 419, Gambling income and losses
- IRS, Publication 529, Miscellaneous Deductions (recordkeeping for gambling)
- Public Law 119-21, One Big Beautiful Bill Act, section 70114 (limitation on wagering losses)
- IRS, About Form W-2G