If you didn't receive a 1099 (or a W-2G) to report gambling winnings, you can calculate your winnings/losses yourself. If you had received a document, you would need to report the net winnings (as you mentioned) and pay tax on them.
Most people have more losses than winnings, and since you can't claim losses that are more than your winnings, you don't have to report your winnings, either.
Click this link for more info on Reporting Gambling Winnings.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
