If you happen to be big time or the what they call "high roller" player and decide to declare and pay your online casino tax, it will be going to reported as other income on Ough.S. tax returns. The process traverses submitting about the net of one's winnings. Meaning, if you play blackjack and win $3000 from a $300 bet, that means you for you to declare all $2,700.
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