If you are an amateur, your poker winnings will be classified as “other income” by the IRS and must be reported on Line 21 of your 1040 form. Depending on where you live, poker professionals may be required to obtain a gambling license and pay self-employment tax on poker winnings. Generally, a poker player is considered a professional if poker winnings make up the majority of their income.

This distinction is important because professionals have different obligations and filing requirements than amateurs. Understanding your status as a poker player is the first step in filing your poker taxes.