tax question: Canadian studying in the US

[MexKrax]

I am in almost the same situation as you are. I'm a Canadian citizen and I'm in the US doing a PhD in Madison. From my own surfing on the IRS website it seems that the key issue on whether or not you need to pay taxes on this income is whether or not it could be considered US sourced income. I think it's very clear that any playing you do in Canada doesn't count as US source income even if you withdraw the money into a US bank account. Whether or not your play while in the states counts as US source income is less clear. I haven't been able to find a good answer either way. The way I read to the documents that the IRS provides I wouldn't consider online poker profits US source income, but I am not a legal professional, or any kind of accountant.