Sessions have nothing to do with the new 2026 90% loss claim issue...

They are not tracking wins / losses outside of W2G's... But for every W2G, where you used to be able to claim easily 100% Loss (by showing a win/loss statement for example that would show a net-loss at a casino for example)... But also, they expect you to lose... Now, you can only write off up to 90% of that W2G...

Poker Player: $110,000 in Tournament Cashes. $100,000 in Tournament Buyin Expense (losses)
-- 2025 = $10,000 Net Profit Taxable
-- 2026 = $10,000 Net Profit Taxable + $100,000 Buyin Expense can only deduct 90% of this for an additional $10,000 in taxable income. So now $20,000 in taxable income on a year when physically only won $10,000...

Video Poker Player: $100,000 in W2G wins. Net Loss to the casino....
-- 2025 = No Taxable winnings since net loss
-- 2026 = $10,000 taxable "income" from "Winnings"

Slot Player: $100,000 in W2G wins. Net loss to the casino...
-- 2025 = No Taxable winnings since net loss
-- 2026 = $10,000 taxable "income" from "Winnings"


This is for small players too... Even if you had 1 W2G for $2000 in 2026, and overall net loss for the year, you owe technically taxes on $200 of income you didn't actually have...