If you are a citizen of the U.S. your online poker winnings are taxable.
Even though there are unresolved questions about whether playing online
poker is legal (more info),
that is irrelevant when it comes to figuring your taxes.
This section gives you pointers to information that will help you
understand the tax law. We do not give you tax advice. It is up to you to
understand the law and file your taxes correctly. If you need advice you
must see a tax professional.