Playing professionally and unemployment

[DrMega]

My apologies as I'm sure this has been covered, but my weak search attempts have gone unfulfilled. Also not sure if this is the right forum, but here goes...

A series of events led to me deciding to take a shot at playing for a living (we can debate the wisdom of that decision another time [img]/images/graemlins/wink.gif[/img]). While I have been making a fair amount (around $20/hour average over a couple months playing daily) it's not really enough to pay the bills and I've continued to collect unemployment.

Frankly I don't feel comfortable yet saying I'm a pro (not sure when that moment of clarity hits, but I know it hasn't for me yet) but at the same time I'm wondering if I make my way at this at what point should I stop collecting? Furthermore, say I eventually get a living wage out of this and make $100,000 this year; I have a good chance of being audited (so I'm told) and I fear reprisals from the state assuming the IRS tells them about my income these past months. Finally, even if I don't get audited, how will this pan out come tax time? I've kept good records of my wins/losses/expenses, but since I show a profit could the state say I am guilty of fraud since they could argue I'm self-employed?

I'm in Wisconsin BTW - I assume that's relevant. Thanks to any and all helpful insights.