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Level 3
posted Jun 3, 2022 7:26:58 PM

Fantasy Football Winnings

Hello! I played in five fantasy sports leagues with friends of mine in 2021, making a small profit. Is this considered gambling? I reported the wins and the losses. Did I do the correct thing? I live in Pennsylvania.

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1 Best answer
Level 15
Jun 4, 2022 12:07:44 AM

Money or prizes have tax consequences, however the earnings are typically treated as hobby income (not gambling).

This is because fantasy leagues are not based on an actual team and winnings are not dependent upon the scores or performance of a real team.

For tax purposes, fantasy sports are considered a recreation activity (a hobby).

Therefore, you still have to report the winnings on your Federal tax return. If you earn over $600, you’ll receive Form 1099-MISC. if this were gambling winnings would be reported on w-2G.

Hobby expenses are no longer deductible even when you make income from it.

that's due to the Tax Cuts and Jobs Act effective 2018-2025.  if you were considered engaged in gambling, the expenses would be deductible but only if you itemized your losses (limited to income) on schedule A

 

2 Replies
Level 15
Jun 4, 2022 12:07:44 AM

Money or prizes have tax consequences, however the earnings are typically treated as hobby income (not gambling).

This is because fantasy leagues are not based on an actual team and winnings are not dependent upon the scores or performance of a real team.

For tax purposes, fantasy sports are considered a recreation activity (a hobby).

Therefore, you still have to report the winnings on your Federal tax return. If you earn over $600, you’ll receive Form 1099-MISC. if this were gambling winnings would be reported on w-2G.

Hobby expenses are no longer deductible even when you make income from it.

that's due to the Tax Cuts and Jobs Act effective 2018-2025.  if you were considered engaged in gambling, the expenses would be deductible but only if you itemized your losses (limited to income) on schedule A

 

Level 3
Jun 4, 2022 11:58:00 AM

Thank you so much @Mike9241 

 

The rules are so insanely confusing. I will amend.