Official partner · kondlercpa.com

Winning is the easy part. Taxes are where pros get caught.

Gambling income is taxable — and the rules around it are uniquely complicated. Kondler & Associates is a CPA firm nationally recognized as a leader in gambling and professional-player taxation, helping advantage players, poker pros, and bettors stay compliant and keep more of what they win.

Visit Kondler CPA → Why it matters

The gambler's tax puzzle

A specialist CPA turns these from liabilities into a clear plan.

W-2G & 1099 forms

Reporting jackpots correctly

Session-method logs

IRS-compliant records

Pro vs. amateur status

Unlocking deductions

The problem

Why advantage players need a specialist CPA

Gambling taxation isn't like a normal W-2 job. Wins are reported per session, jackpots trigger paperwork, losses are deductible only under strict conditions, and qualifying as a "professional" gambler changes everything. A general accountant rarely knows these rules — a specialist does.

Session accounting

The IRS expects gambling results reported by session, with detailed contemporaneous logs. Done wrong, you can overpay dramatically or invite an audit.

Professional status

Filing as a professional gambler (Schedule C) unlocks deductions amateurs can't take — but it requires meeting a real legal standard. A specialist knows where the line is.

Audit exposure

Large W-2Gs and big swings draw IRS attention. Proper documentation and representation are your protection if questions arise.

The firm

Who are Kondler & Associates?

Kondler & Associates, CPAs is a certified public accounting and financial advisory firm led by Raymond "Ray" Kondler, CPA. Ray ran the firm in New Jersey for over 30 years before opening a Las Vegas office in 2007 and a San Diego office in 2010 — placing the firm at the center of the U.S. gaming world.

The firm became known nationally for applying its tax expertise to the gambling industry. Ray is an avid poker player himself, and the firm staffs a booth at the World Series of Poker each summer to help players with their tax obligations. Their work is featured through partnerships with PokerNews, Cardplayer Lifestyle, Red Chip Poker, and the Mid-States Poker Tour.

Ray's background includes audit roles at Arthur Andersen & Co., ABC, and Times Mirror, plus Director of Financial Reporting at Revlon. He holds memberships with the AICPA and the New Jersey, Nevada, and California CPA societies.

At a glance

Offices in Nevada, New Jersey, and California.
WSOP presence every summer, helping players on-site.
Certified Acceptance Agent for ITINs — securing refunds for non-U.S. players.
Las Vegas office: 8475 W. Sunset Rd., Suite 201, Las Vegas, NV 89113.
Phone: (702) 433-7075 · Email: info@kondlercpa.com

Services

What they do for players

From a single return to full financial advisory, Kondler covers the entire tax picture for people who gamble seriously.

Gambling tax preparation

Federal and state returns built around session accounting, W-2Gs, and 1099s — for poker players, sports bettors, DFS players, and gamblers generally.

Pro vs. amateur classification

Guidance on whether you qualify as a professional gambler, and how that status changes your deductions and filing.

Non-U.S. players & ITINs

ITIN applications, tax-treaty relief, and FBAR/foreign-account reporting for international players — they're a Certified Acceptance Agent.

Staking & backing

Tax treatment of buying and selling action, plus "chop" consulting for final-table deal-making.

Crypto & complex income

Cryptocurrency transaction reporting, multi-state filing, 1099 preparation, and high-net-worth planning.

Beyond taxes

Bookkeeping, business advisory, entity formation, financial services, and wealth consulting for players treating play as a business.

The session-method log

Kondler's professional gamblers' guidance details exactly what the IRS expects you to record:

Date and type of wager
Name and address of the establishment
Amounts won or lost per session
Game, stakes, buy-in and cash-out, profit/loss

They also recommend separate journals per game type, a dedicated expense card, and tracking deductible costs like travel, lodging, and professional fees.

Records that protect you

Good records are your best tax strategy

The single biggest mistake players make is poor record-keeping. The IRS allows gambling results to be reported by session — but only if you can document them. Clean, contemporaneous logs can be the difference between a smooth filing and an expensive audit.

This is exactly where a bankroll tracking app becomes a tax tool. Logging every session as you play builds the record a CPA needs at filing time — turning discipline at the casino into protection with the IRS.

See our recommended tracker →

Don't let taxes erase your edge.

If you're winning, get ahead of the tax side before it becomes a problem. Jump straight to the service that fits you on KondlerCPA.com.

Poker tax help → Sports betting tax → Book a consultation →

Advantage Play Network is not a tax or legal advisor. This page is informational and summarizes publicly available information about Kondler & Associates. For advice specific to your situation, contact a qualified CPA directly.