[bav]

Sounds like you should do it the Schedule A way, then, fersure.

IRS docs: Pub17 is the catch-all, you can find references to gambling in various spots. Pub552 is about record keeping which tells ya 'xactly what the IRS expects you to be able to provide to back up your win/loss claims. Pub529 is about deductions and spells out gambling deductions.

And again, google for "professional gambler taxes" and you'll find a number of very useful and interesting articles.