[Niediam]

Earlier this year there were a couple of very long posts on this subject. I don't have links but hopefully somebody will be able to help us out here. Including in these threads were summeries of 2+2ers who called/emailed the IRS for advice and the thoughts of a couple CPA. The summerize what we think we know:

Neteller - Almost for sure needs to be reported.

Poker sites - maybe; but not too many people seem concerned over not reporing them at this point in time