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인캄텍스님이 2013-03-20 08:05:35.0에 쓰신글
>인캄 텍스 보고시 Schedule A (Itemized Deductions)을 해야합니다. 
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>카지노 머신에서 한번에 $2500을 딴 적도 있고 총 $8500을 따서
>W-2G를 받았습니다.
>
>$8500에 대헤 세금을 내야하는 것은 알고 있는데
>총 $18000을 잃었을 경우는 어떻게 보고해야 하는지요?
>
>
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카지노 머신에서 한번에 $2500을 딴 적도 있고 총 $8500을 따서
W-2G를 받았습니다.

$8500에 대헤 세금을 내야하는 것은 알고 있는데
총 $18000을 잃었을 경우는 어떻게 보고해야 하는지요?”============> I assume that you are a casual gambler , NOT a pro; then, gambling winnings are fully taxable and must be reported on your tax return. Gambling income includes, but is not limited to, winnings from lotteries, raffles, horse races, and casinos. A payer is required to issue you a Form W-2G , if you receive certain gambling winnings or if you have any gambling winnings subject to federal income tax withholding. All gambling winnings , $8,500, must be reported on your Form 1040 line 21, including winnings that are not subject to withholding. In addition, you may be required to pay an estimated tax on your gambling winnings. You may deduct gambling losses only if you itemize deductions on Sch A of 1040. However, the amount of losses you deduct may not be more than the amount of gambling income reported on your return. Claim your gambling losses, $8,500, on Form 1040, Sch A  line 28, as a miscellaneous itemized deduction that is not subject to the 2% limit. It is important to keep an accurate diary or similar record of your gambling winnings and losses. To deduct your losses, you must be able to provide receipts, tickets, statements or other records that show the amount of both your winnings and losses.