Whether you choose to report your winnings is up to you but you are required to do so whether you get a form from the casino or not. Losses are, as you know, reportable up to but not exceeding reported wins. I posted only because I did not want newbies to the gambling or tax world to think that one does not have to report gambling wins no matter the amount. Having said that, I realize that few small time gamblers report wins. But that's not the law.