Not only that, but most people don't begin to track their gambling losses for the tax year until AFTER they get a W2-G. If he ends up having to claim the income in '99 then he will have no time to document any losses.

I was in the President Casino Davenport, IA the other night when a woman won $120,000. Nearly the first words out of her husbands mouth were "I wonder if we can wait to get paid until the 1st?" <g>

Greg