USでの馬券払い戻し金に関する控除
↓がわかりやすかった。
Can You Claim Gambling Losses on Your Taxes? - TurboTax〓 Tax Tips & Videos
儲けた金額までは控除可能、つまり5000ドル勝って、8000ドル負けたら、負けた金額のうち5000ドルまでは控除できますよと。
Limitations on loss deductions
The amount of gambling losses you can deduct can never exceed the winnings you report as income. For example, if you have $5,000 in winnings but $8,000 in losses, your deduction is limited to $5,000. You could not write off the remaining $3,000, or carry it forward to future years.
ただし当然ながら、どういう賭博にいつ幾ら賭けたのかを記録して証明ができないとダメ。
Keeping track of your winnings and losses
The IRS requires you to keep a diary of your winnings and losses from lotteries, raffles, horse and dog races, casino games, poker games and sports betting as a prerequisite to deducting losses from your winnings. Your diary must include the date and type of gambling you engage in, the name and address of the places where you gamble, the people you gambled with and the amount you win and lose. Other documentation to prove your losses can include Form W-2G, Form 5754, wagering tickets, canceled checks or credit records and receipts from the gambling facility.
でもね、1セントも的中できなかったら損金計上できませんよと。
あくまでも賭博での払い戻しに対して損金を差し引くことができるだけであって、他の収入から差し引くことは認めません。
そりゃそうだよね。認めたら、ほどほど打って税金を払わなくて済んでしまうから。
Only gambling losses
The IRS does not permit you to simply subtract your losses from your winnings and report your net profit or loss. And if you have a particularly unlucky year, you cannot just deduct your losses without reporting any winnings. If the IRS allowed this, then it's essentially subsidizing taxpayer gambling. The bottom line is that losing money at a casino or the race track does not by itself reduce your tax bill. You need to first owe tax on winnings before a loss deduction is available. Therefore, at best, deducting your losses allows you to avoid paying tax on your winnings, but nothing more.
全般的な説明についてはIRS(内国歳入庁)のサイトを参照。
Instructions for Forms W-2G and 5754 (2012) / 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering Transactions Not Discussed Later
