[AZplayer]

Um, I am NOT an expert at all in taxes, and obviously if you follow any advice on an internet board without follow up you deserve what you get.

That having been said, my understand is that no one can "net" their poker income. You report "hobby earnings" on one part of your return, and then, possibly, depending on your individual circumstances, you can add your losses to your itemized deductions UP TO the amount of your gambling earnings. That has nothing to do with whether you meet the requirements of a professional poker player.