I was misremembering. I reversed the rule change from a few years ago. Professionals can now deduct "business expenses" above & beyond the amount of winnings. But recreational gamblers are still limited to deducting losses up to the amount of winnings. I was thinking the new rule was that anyone could deduct losses &/or expenses up to winnings, but that is apparently not the case. So file as a professional & risk the audit or pay the taxes