[dgoldsmith]

Ok, first off, I know bonuses are taxable -- that is not my question.

I consider a session to be a contiguous time period playing on one site even if there are multiple tables involved.

Scenario:

Session 1 (4-tabling) - up $75
Session 2 (4-tabling) - up $25
Session 3 (4-tabling) - down $50
Bonus: cleared $100 bonus during session 3

Without the bonus, I would report total winnings of $100 (S1 + S2) and total losses of $50 (S3).

What to do about the $100 bonus during session 3?

Option 1: Consider this to be total winnings of $200 (S1 + S2 + bonus) and total losses of $50 (S3)

Option 2: Consider the bonus to be part of my income from session 3 thus making the net for session 3 +$50 now -- so now I would have total winnings of $150 and losses of $0

I'm curious to see what others think. I think I could make a good argument for option 2.