A diary is a list of fields, not a product.
Educational notes for people who bet on sports or trade event contracts. This page does not tell you what to file, which method to use, or what you owe.
Source: Publication 529 (12/2020), Miscellaneous Deductions. Header still Revised: December 2020. Page last reviewed 30-Apr-2026 on the live IRS page cited for this draft.
The publication says you must keep an accurate diary or similar record of losses and winnings, containing at least:
- the date and type of your specific wager or wagering activity
- the name and address or location of the gambling establishment
- the names of other persons present with you at the gambling establishment
- the amount(s) you won or lost
It also says you cannot reduce winnings by losses and report the difference: records should show winnings separately from losses. The recordkeeping suggestions are general guidelines, not all-inclusive. This page does not claim that a spreadsheet, a year-end PDF, or any software meets that list.
Educational notes, not tax advice.