Page 52 - Keeping Records for Individuals - Handbook

Special Records – Gambling Winnings and Losses

You must keep an accurate diary of
your winnings and losses that
includes the:
• Date and type of gambling
activity,

11 • Name and address or location of
the gambling establishment,
Gambling • Names of other persons present
Winnings and with you at the gambling

Losses establishment, and
• Amount you won or lost.

In addition to your diary, you should

keep other documents. See the
discussion related to gambling losses
in Publication 529, Miscellaneous
Deductions, for documents you
should keep.