[BrassMonkey]

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US citizens are taxed on their worldwide income, no matter where they reside. There are deductions/credits available when you reside abroad: the foreign earned income deduction (note: gambling is not considered earned income, so this deduction is not available for gambling income for amateur gamblers), and foreign tax credits.

But if you live abroad, and don't file a tax return and are a US citizen and you should have filed a tax return, you have committed tax evasion.

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Why is playing poker not considered "earned" income if it is the sole means through which you make a living? Is there some special process through which one becomes a "professional" whose earnings from poker play are taxed as earned income? This is critical for me, as I was planning on filing for the foreign earned income exclusion as a poker player in Thailand.

Thanks,

Brass