No. If you are filing Schedule C, you do not enter the W-2Gs
at the W-2G screen. Enter at Business Income. You will not get the offsetting
entry box. The W-2G screen is not for professional gamblers. Losses will be
entered as business expenses. There is no category on Schedule C; so enter
losses as other expenses.
Wagering losses still cannot exceed gambling winnings. Any
excess gambling losses over gambling winnings cannot be carried forward or
carried back to offset gambling winnings from other tax years.
Reference:
https://www.taxsamaritan.com/tax-preparation-services/gambler-tax-preparation/
