Every January, casino loyalty programs publish annual win/loss statements. Here's how to request one from MGM Rewards, Caesars Rewards, and Wynn Rewards — and why the IRS and CRA still want a contemporaneous session log alongside it.

What a win/loss statement actually is

A casino win/loss statement is an estimate of your net result, generated from carded play tracked through your loyalty account. It captures slot coin-in/coin-out and rated table-game play — but only when your card is inserted or the pit boss is rating you. Uncarded play, tips, side bets, and cash transactions on the floor are invisible to it.

The statement is almost always footnoted with a disclaimer that it's an estimate and not intended as a substitute for the taxpayer's own records. That disclaimer matters: the IRS ( Publication 529, Revenue Procedure 77-29) and the CRA both expect a contemporaneous session log as the primary record.

MGM Rewards (BetMGM, Bellagio, ARIA, MGM Grand)

Sign in at mgmrewards.com → My Account → Tax Information → Win/Loss Statement.
Select the property and tax year. Multi-property players get one statement per resort.
Available in late January for the prior calendar year. Download as PDF.
For BetMGM online play, request separately from the BetMGM site under Account → Tax Documents.

Caesars Rewards (Caesars Palace, Harrah's, Horseshoe, Flamingo)

Sign in at caesars.com/myrewards → Account → Tax Information.
Select a single property or "All Properties" for a consolidated PDF.
Includes rated table play and carded slot play. W-2Gs are listed separately under Tax Forms.
Mail-in request: send a notarized release form to the Tax Department at the property — slower (4–6 weeks) but the only option without a rewards account.

Wynn Rewards (Wynn, Encore)

Email wynnrewards@wynnlasvegas.com with full name, Wynn Rewards account number, date of birth, and the tax years requested.
Statements are emailed back as a PDF, usually within 5 business days.
Wynn also requires a signed release for any third party (CPA, tax preparer) to receive the statement directly.

Why the IRS treats it as secondary

Under Revenue Procedure 77-29, a deductible gambling loss must be documented contemporaneously with the activity — not reconstructed at year-end from a casino summary. A win/loss statement is corroborating evidence, not the primary record. In audit, the IRS has repeatedly disallowed losses backed only by a casino-issued statement (see Mayer v. Commissioner,Lutz v. Commissioner).

The CRA applies the same logic for professional gamblers in Canada: the statement is supporting documentation, not a substitute for a detailed session log.

The contemporaneous ledger gap

A compliant session log captures, at minimum, the date, type of wager, venue, amounts wagered, won, and lost. NetBetTracker records each session in this format the moment you log it — giving you the primary record the IRS expects, with the casino win/loss statement attached as supporting evidence rather than the only thing in your folder.

This article is general information, not tax advice. Rules change and individual circumstances vary — consult a CPA or cross-border tax specialist before filing.

How to Request a Casino Win/Loss Statement (And Why It Isn't Enough)