In the US of A, income is income, whether from flipping burgers, traing stocks, winning the lotto, playing the slots
, ponies, or blackjack
, or from poker. Remember, they got Al Capone for tax evasion. Even income from illegal sources is taxable, so don't get caught not paying. That's why you should always keep good records and receipts of poker wins and losses because only the net profit if any is taxable and there may be a way to roll over losses from year to year.
Of course with all that said, my blanket advice would be ask a tax professional and/or tax lawyer, not some degens on a poker forum