Tax Question on deducting Uber rides to casino as a cash pro

I am not an accountant and you are probably best to talk to one, do not base any decisions on the below.

Putting a desk in your bedroom is not a "Qualifying office", I recommend reading the definition on the IRS site.

One other thing to note, especially during covid, lots of people tried to or did use home office deductions etc (not for pro poker players), just people who worked a lot at home and people were taking this definition loosely and the IRS realized this.

Using a home office deduction is something that will increase your likelihood of being audited.

I assume their is no public transportation where you live to the local casino.
if you make 3-4k/month, $750 is a lot for ubers. I would look into either moving closer to the casino, close to cheap public transportation or closer to the casino or buying a very cheap car. Cheap car + insurance/gas should be less than $750/month unless their is some reason you can't drive/buy a car.

Agree with rubix, check with an accountant. There are some conditions for deducting a home office, but from what you describe, it doesn't sound like it qualifies.

As for transportation, I've never understood how that works. For about 15 of my 25 years working minor league baseball, I was allowed to deduct the miles driven to the ballpark. That changed when I went from being a 1099 working for the league to an actual employee of the team (or the Sacramento Kings, which owns the team). But when you're technically self-employed, there are a surprising number of things that you can write off. Check out this page for details, but still consult an accountant to make sure you're interpreting things correctly.

If it’s in town and the casino I primarily visit I was told I’m not supposed to deduct. There were some exceptions if I was meeting colleagues/coordinating with friends/coaches etc. If it’s anything else I can deduct (out of town/casino I frequent less often etc). This is the understanding of what I was told by my accountant and not actual advice.

Thanks everyone — this is really helpful context. I’ve heard the commuting rule mentioned before, but since I’m self-employed and the casino is where I actually perform my work (rather than an office I report to), I’ve also seen some sources and accountant feedback suggesting local transportation can be deductible in that situation.

I’ll definitely confirm with my CPA before filing, but I want to be sure I’m interpreting the rules correctly for a self-employed poker pro whose “office” is the casino. If anyone here has first-hand experience deducting Uber/transportation costs to their primary casino, I’d love to hear how your accountant approached it.

A good rule of thumb is that any time you think you've found a way to outsmart the IRS you are probably wrong.

I'm in UK and was self-employed. I'm fairly certain I wasn't allowed to deduct transport costs to my office from home, but I could if I left my office to visit a client. It seemed a reasonable rule to have, at the time.

Not a tax adviser, but generally you are not allow to deduct travel expenses to your "office." If the casino is your "office", you won't be able to deduct it.

As others have said, in the US you can't deduct commuting costs, regardless of whether you're self-employed or not.

You also can't deduct your bedroom as a home office just because you have a desk and a computer where you keep your business records.

OTOH, before I retired I was able to deduct my second bedroom as a home office, since I had been using it exclusively as an office for providing live telehealth.

So if I partition my bedroom to use a 10x10 space with a computer and desk to use as a “home office” for poker, like you did with your second bedroom, wouldn’t that qualify?

No need for a partition as it does NOT need to be a separate room. The desk and that particular space needs to be used exclusively for business. Then you need to determine the size of the area of exclusive biz use.

Of course needs to meet the rest of home office criteria. But need not be a separate room.

From the previously provided link, "Taxpayers who use a whole room or part of a room for conducting their business need to figure out the percentage of the home used for business activities to deduct indirect expenses."

10x10 is the size of a small room. A desk and chair are more like 3x3. The tiny amount of a write-off you'll get for this 9' of square footage out of your apartment's total square footage can't be worth the risk of triggering the IRS to look more closely at your return.

But, and I am not saying it does or doesn’t, open up op to begin deducting transportation, it might be worth it. If you are handling things legit, no need to fear IRS.

As many of us have already stated, having a home office doesn't give him the ability to deduct travel expenses to the casino.

Hopefully, he'll hire an accountant who understands how to file returns for a gambling professional, because the OP's ideas are putting him on the fast track to Club Fed.

Again, have not done enough research or ask the right questions to be certain in this case, but there ARE conditions where commuting to a casino might be a deduction. It is not as cut and dry as you claim.

Not sure where OP is located or his details, but IF he can establish a work home (via home office or just his normal casino), then commuting may become a business trip. That would be deductible. The key is (and this is a IRS term) determining his "tax home".

Here is what Gemini says on the topic. (I am NOT saying Gemini is right as we know that AI can be confidently completely wrong. But only to demonstrate the question is more nuanced than just yes or no.) No one here, other than MAYBE OP, has enough information to definitely say no or yes. There are multiple ways to get this deductible but a "tax home" in the residence via home office (not easy) is clearest means.

Gemini....
Question: "for a poker player filing taxes as a professional gambler via Sched C, are there any conditions where commuting costs are deductible expenses?

This is a very nuanced and important question for a professional poker player filing as a business. The short answer is that commuting expenses are generally not deductible, but there are some specific conditions under which transportation costs can be considered deductible business travel.

The IRS makes a critical distinction between "commuting" and "business travel."

Commuting Expenses are NOT Deductible
The Rule: The cost of travel between your home and your main or regular place of business is considered a personal commuting expense and is not deductible.

How it Applies to Gamblers: For a professional poker player, if you consistently play at the same local casino or cardroom, the IRS would likely view your trips there as commuting. Even if it's your primary place of business, the travel from your home to that location is generally considered non-deductible commuting. This is similar to how an office worker cannot deduct the cost of driving to their company's main office every day.

Business Travel Expenses CAN be Deductible
The expenses become deductible when the travel is no longer considered "commuting" but is instead "business travel." This typically applies when you have a principal place of business outside of your home.

Here are the key conditions where a poker player's travel costs would likely be deductible:

Travel to a Remote Business Location: If you travel to a distant city or state to play in a specific tournament series or a high-stakes cash game, the travel expenses (airfare, lodging, meals) are generally deductible. This is because you are traveling away from your tax home for business purposes.

The "Home Office" Exception: This is the most significant exception for a professional gambler. If you can establish that your home is your principal place of business, then trips from your home to other business locations (like a casino) can be deductible business travel.

Criteria for a Home Office: To qualify, you must use a portion of your home exclusively and regularly as your principal place of business. For a poker player, this could involve a dedicated space where you study strategy, analyze hands, and keep detailed business records. The IRS will look for evidence that your home is the central hub of your business operations.

Key Considerations and Best Practices
Burden of Proof: The IRS places the burden of proof on the taxpayer. If you are audited, you must have meticulous records to support your deductions.

Detailed Recordkeeping: To claim any travel or transportation expenses, you must keep detailed records, including:

The date of the trip.

The purpose of the trip (e.g., specific tournament name and location).

The cost of transportation, lodging, and meals.

Receipts and other supporting documents.

IRS Scrutiny: Filing as a professional gambler on Schedule C can already attract IRS scrutiny. Attempting to deduct commuting costs without a solid, defensible case (like a legitimate home office) could significantly increase your audit risk.

In summary, while a professional poker player cannot deduct the simple act of commuting to their regular local casino, travel expenses become deductible when they are for business purposes away from home, particularly if a qualifying home office is established as the principal place of business."

I’m not trying to get any deduction on the home office.. I’m trying to get to deduct uber expenses

In order to deduct travel, your home office would have to be where you primarily conduct your business. I can't see how you could possibly deduct travel unless the bulk of your poker income would come from playing online.

What people are telling you that if you don't have a home office that you are declaring expenses for, you're not likely to be able to get the deduction for the travel.

Assume OP is in Las Vegas. He plays routinely at 6 different casinos each week with hours that vary but no one casino is routinely the most hours or $. Where is his tax home?

Would the above make the commute deductible? Probably not, but it would establish that it could be considered.

As noted by others, it is possible for a routine commute to be considered travel and thus deductible. First step is to establish home office as primary place of business. Wo that no chance. With such, small chance.

I don't see how someone whose primary job is playing live poker could ever establish that his "primary place of business" is a desk and chair in his bedroom.

However, none of us are tax professionals. Consequently, any further discussion is just navel gazing.