Does the IRS accept a spreadsheet as a gambling log?

Yes, if it is contemporaneous and detailed. Revenue Procedure 77-29 asks for the date and type of wager, the name and address of the establishment, the names of anyone present, and the amounts won or lost. A spreadsheet filled in as you play meets that standard; one reconstructed at filing time generally does not.

Is this gambling ledger template free?

Yes. The CSV template is a free download with no sign-up, and it opens in Google Sheets, Excel, or Numbers.

How does the 2026 90% loss cap change my ledger?

From tax year 2026 you can deduct only 90% of your losses against winnings, so a break-even year still produces taxable income. Keeping winning and losing sessions in separate totals lets you calculate that exposure before you file.

Free download · Updated 2026

Free 2026 Gambling Tax Ledger Template (CSV + Google Sheets)

A ready-to-use gambling session log built around the IRS session method: one row per session, W-2G flagging, and separate winning/losing totals so you can see what the 2026 90% loss cap costs you before you file. Free, no sign-up.

Download the CSV template Track it automatically instead

What's in the template

Column	Why the IRS wants it
Date	The IRS session method requires one row per gambling session, dated.
Start time / End time	Defines the session boundary — wins and losses net only inside one session.
Venue / app	Casino, sportsbook, or app name. Rev. Proc. 77-29 asks for the establishment.
Game type	Slots, table games, poker, sports betting, DFS, lottery, prediction markets.
Money in (buy-in / deposits)	Total wagered or deposited during that session.
Money out (cash-out / withdrawals)	Total cashed out at the end of the session.
Session net (+/-)	Money out minus money in. Positive sessions are your reportable winnings.
W-2G received? (Y/N)	Flags rows that must reconcile to the forms operators file with the IRS.
Witnesses / companions	Corroboration the IRS specifically lists for contemporaneous records.
Notes (machine #, table #, ticket #)	Machine or table identifiers turn a spreadsheet into evidence.

Copy the header row into Google Sheets

Paste this into cell A1 of a blank sheet, then use Data → Split text to columns.

Date,Start time,End time,Venue / app,Game type,Money in,Money out,Session net,W-2G received? (Y/N),Witnesses,Notes

Useful formulas: session net =G2-F2; total winning sessions =SUMIF(H:H,">0"); total losing sessions =SUMIF(H:H,"<0"); deductible losses under the 2026 cap =MIN(ABS(losses)*0.9, winnings).

How to use it (5 minutes a week)

Download the CSV and import it into Sheets, Excel, or Numbers.
Fill one row per session the day it happens — contemporaneous records are what make the log credible.
Flag any session where you received a W-2G so your totals reconcile to what operators filed.
Keep supporting evidence: ticket stubs, app screenshots, ATM slips, and annual win/loss statements.
At year end, total winning sessions (income) and losing sessions (deduction, capped at 90% from 2026) separately.

A casino win/loss statement is not a substitute — it covers carded play only. Use it to cross-check your ledger, not to replace it.

Related guides and tools

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Educational information only, not tax advice. Confirm your situation with a qualified tax professional before filing.