If my client wins $15,000 cash at the casino do they have to complete the form 8300? I have never done one for a individual taxpayer client. Thanks in advance

[rbynaker]

Are they a professional gambler?

[dvinegrad]

They gamble a lot but have never shown them as professional gamblers so the answer is NO.

[rbynaker · Accepted solution]

Then it's probably not cash received in a trade or business.