Another question,

what is you live outside the USA? Are you obligated to pay taxes on your poker winnings?

There is no figure/law about online gambling in the DR. I am not a US citizen but I wanted to know if US citizens have to pay when they are making money abroad...

If I recall there are some deductions you can claim on income made while abroad...

Well if its "foreign earned income", then why shouldnt it count? Youre earning income from a foreign source arent you?

Normally, gambling winnings aren't considered "earned income". The broad description of earned income is wages and compensation received in a line of employment or from a trade or business in which one materially particpates. Interest, dividends, etc. from foreign accounts do not qualify.

Now, if said taxpayer declares himself as a "poker professional", one could probably with a tax professional's help make the argument that their poker playing is a "trade or business with material participation" for the sake of it qualifing as "earned". If this were the case, said taxpayer would report their income on Schedule C, rather than as wages on Form 1040.

Ice I want to agree with you saying that it's "foreign source". If I had to venture to guess based on the information I've been provided here, I would say that if the taxpayer in question satisfies the other requirements related to domicile on Form 2555 and is a poker professional, they would probably be able to claim the exclusion, although the code is silent on online poker revenue at this point.

Yeah, the entire tax code is silent regarding online poker. Its a big problem. Its open to alot of interpretation.