2017 tax reform took all of that away for gamblers. they are on as equal footing as casual gamblers, at least for when net losses exist, there are no more NOLs

2017 tax reform took all of that away for gamblers. they are on as equal footing as casual gamblers, at least for when net losses exist, there are no more NOLs to carry forward (or back) which is what made that status the most useful https://www.journalofaccountancy.com/issues/2018/oct/pro-gambling-net-losses.html https://www.journalofaccountancy.com/issues/2018/oct/pro-gam... but some deductions maybe yeah