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Thank you for the reply, I've been seeing various interpretations that the entire 2020 on one sportsbook, can be counted as 1 session, so the net of that would represent your actual winnings or losses, which you would then report accordingly.    

 

Multiple sports book would each count as their own session, so if there were losses, they would need to be itemized.

 

However, if you on one site has 10K wagers, and 11k winnings, that session would count as 1K, while on the other site you had 10K wagers and 9.9K winnings for the yearly session, so the $100 could be itemized under losses.