Short answers with the primary sources quoted, for the questions people search before tax time. Nothing here is tax advice; it is the record-keeping side, which is what StampChip is for.
What the IRS wants in a gambling diary — and how to keep one that holds up
The four things IRS Publication 529 says a gambling diary must contain, the documents that back it up, and a simple way to keep one on your phone.
Free gambling log template, with every column the IRS asks for
A free printable gambling log (PDF) and an Excel diary with every column IRS Publication 529 names: date, wager, place, people present, amounts, machine.
Gambling losses on your 2026 return: the 90% rule, the $2,000 W-2G threshold, and your records
What changed for 2026 gambling taxes: losses deductible only up to 90% of losses, the $2,000 W-2G threshold, the repeal effort, and your records.
StampChip is a casino diary for your phone: every session, stamped as it happens, kept on the device, and built into a Preparer Pack at tax time.
StampChip is in private testing on Android; the demo shows the three taps.