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This is a decent article on the subject:
http://www.cardplayer.com/poker_maga...es/?a_id=13166
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What about this requirement?
3. You must show a profit in three out of five consecutive years. This rule is applied by the IRS to distinguish businesses from hobbies or recreational activities.
This is my first year playing poker seriously, and I will be reporting my winnings, can I file as a pro, or do I need to wait until I have 2 more winning years to qualify?