The US Supreme Court in Commissioner v Groetzinger 480 US 23 defined a professional gambler as one who is "involved in the activity with continuity and regularity and that the taxpayer's primary purpose for engaging in the activity must be for income or profit. A sporadic activity, a hobby, or an amusement diversion does not qualify."
Additionally the Court said "if one's gambling activity is pursued full time, in good faith, and with regularity, to the production of income for a livelihood, and is not a mere hobby, it is a trade or business within the meaning of the statutes with which we are here concerned."
Other factors may be considered. The Journal of Accountancy runs them down in Tax issues for professional gamblers.
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