[mmcd]

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The IRS has their "standards," including a multi-year history of profit, but as mmcd said, they can say what they want, but ultimately they have to convince a tax court that they are right.

Basically, I would say that if you see poker as a "business" for you.. i.e., you study and play with the intention of sustained long-term profit.. then you should be eligible to file a Schedule C. That's the qualification. Having many postings on 2+2 should support your claim if it should come to that.

EDIT: I wanted it to be crystal clear that I am neither a CPA nor an attorney, and any opinions I express are my own and not intended to be legal advice.

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I also just like to note that there is a difference between what the IRS says their "standards" are and what they are willing to litigate. Especially in cases that don't have very large amounts of money at issue.