For accountants serving professional slot players and creators
The Stoic Gambler for Accountants & CPAs
Your clients photograph their play and trip receipts. You receive source-linked records with gambling, creator activity and bankroll kept separate. Review sealed sessions, request missing evidence and prepare authorized exports; tax treatment remains your professional decision.
Client permission controls access. Your firm manages the review; your clients retain their records.
The problem you already know
How gambling files arrive today
- A stack of W-2Gs and a win/loss statement printout
- Losses estimated from ATM withdrawals and memory
- A spreadsheet the client typed up in March
- No way to show when — or whether — anything was recorded
How they arrive with us
- Sealed, session-level ledger with a verifiable chain fingerprint
- Gross wins and gross losses stated separately, contemporaneously
- Photo and document evidence fingerprinted and matched to sessions
- Preflight-validated reports that flag their own gaps before you do
How firm hosting works
From empty workspace to first review report
Open your firm workspace
Name the practice and you're live. Owner, accountant, and read-only reviewer roles keep preparation, review, and oversight separate — the same division of labor your firm already runs.
Invite a player client
Send a secure, single-purpose invitation link. The client accepts from their own account, keeps ownership of every record, and can withdraw consent at any time. No client record is ever visible to a firm without it.
Set your reporting standard
Choose the tax year, the reporting cadence, whether sessions are summarized by the session method, and whether evidence and sign-off are required. Every preference is written to the firm's permanent access history.
Receive an organized review report
Review the reporting period, validation results and supporting evidence. Platform checks highlight missing or inconsistent records; your professional review determines what else is needed.
A guided seven-step wizard walks your firm through this exact sequence the first time you open the workspace — nothing to configure by hand.
Try it now — no account needed
Walk through a client engagement in ninety seconds
In the real workspace, this creates a secure, single-purpose invitation. The player accepts from their own account and keeps ownership of every record. Try it with a sample address:
Managing the client portfolio
Built-in safeguards, not policy promises
Read-only by default
Accountants and reviewers see sealed records without the ability to edit them. Reviewers are read-only everywhere — no sign-off rights, no exports beyond what the client allows.
Tamper-evident records
Every session is hash-chained to the one before it and time-sealed when written. Recording and correction history stays visible; the seal does not certify the underlying facts.
Threaded corrections
Raise a correction request on the report itself. The client responds in the same thread; nothing is silently overwritten, and the original entry is never deleted — only reversed, with the reason on record.
Immutable access history
Every view, export, share, and sign-off across the firm is logged with a timestamp and an actor. The history is append-only — nobody at the firm can edit it, including the owner.
What lands on your desk
- Session-level CSV: date, property, machine, coin-in, cash in and out, net, minutes, expenses
- Gross wins and gross losses stated separately, as the forms require
- Handpay register built on the single-win threshold of $2,000 or more, reconciled to client W-2Gs
- Per-session PDF tax summary with the record integrity report and chain fingerprint
- Loyalty and win/loss statement reconciliation, with every gap flagged
- Evidence packages: original photos and documents, fingerprints, and a signed manifest
- Casual or professional filing columns (your CPA decides which applies), plus a Form 5754 note for genuine shared jackpots only
Straight answers
The questions every firm asks first
Can my firm buy plans for clients?
Yes, as an optional add-on. Buy a pack of 5 or more player seats at a wholesale rate (Pro Tracker from $29 a month or $290 a year), assign seats to connected clients, and bill them through your own invoices. A seat gives the firm no extra access to records, and clients keep everything if a seat ends.
How are client subscriptions handled?
Clients can keep their own plans, or your firm can provide subscriptions through optional client seat packs. Professional workspace access and client subscriptions are separate; the payer receives no additional record permissions.
Who owns the client's gambling records?
The client, always. A firm sees a record only after the client accepts an invitation, and the client can end access at any time.
Can firm staff accidentally change a client's books?
No. The firm portal is read-only into client ledgers. Corrections travel as requests the client must accept, and sealed entries can only be reversed, never edited.
What does this do that a spreadsheet can't?
Hash-chained sessions and fingerprinted photo evidence preserve the recording sequence and later corrections. They support review of the record; they do not prove every underlying fact or guarantee acceptance by a taxing authority.
Does it prepare the tax return?
No. The platform produces defensible records, reconciliations, and Schedule C / Form 1120-S mapped exports. The filing position stays with the preparer.
Does it work with our tax software?
Yes, by design. The annual package includes a W-2G import file (TXF v042) carrying payer-issued forms only, plus preparer-ready CSV schedules — session ledger, payer forms, expenses, items needing attention, and state totals — and a pre-filled client organizer. Import support varies by software and version; every other schedule is a manual-entry reference the preparer reconciles to source evidence.
For accountants and tax preparers
Gambling clients, documented properly
Your clients arrive with a shoebox of W-2Gs and a guess at their losses. Partner with us and they arrive with a sealed, session-level ledger that maps straight to Schedule C or Form 1120-S.
Proof-of-record access
Every logged session is hash-chained to the one before it and time-sealed when written. Your read-only view shows the chain fingerprint, the sealed entry count and the date sealing began — evidence of when each entry was written and that nothing before it was altered afterwards. It is corroboration of the client's diary, not a substitute for your own due diligence.
Chain head
a7f19c4e08b3d25f6c71ae930b4d8812
Sealed entries
184
Sealing since
2026-01-02
Accountant-only preview
This is the read-only view a client shares with you by link. No account, no app install, nothing editable — and the link can be revoked or time-limited by the client.
| Date | Property | Machine | Coin-in | Net | Largest single win |
|---|---|---|---|---|---|
| 2026-01-14 | Bellagio | 8492-A | $18,400.00 | $620.00 | $1,200.00 |
| 2026-01-15 | Bellagio | 1177-C | $9,250.00 | -$480.00 | $300.00 |
| 2026-02-02 | Borgata | 5531-B | $24,100.00 | $2,450.00 | $2,500.00 · W-2G |
The W-2G flag fires only on a single win of $2,000 or more — the slot and bingo threshold for payments made in calendar year 2026, adjusted annually for inflation in later years. Session totals never trigger it, which is the same test the payer applies at the machine.
What lands on your desk
- Session-level CSV: date, property, machine, coin-in, cash in and out, net, minutes, expenses
- Gross wins and gross losses stated separately, as the forms require
- Handpay register built on the single-spin threshold, reconciled to client W-2Gs
- Per-session PDF tax summary with the record integrity report
- Loyalty and win/loss statement reconciliation, with every gap flagged
- Casual or professional filing columns (your CPA decides which applies), plus a Form 5754 note for genuine shared jackpots only
Download a sample review package
Synthetic sessions only — the same layout a client shares with you: summary, ledger, gross wins and losses, handpay register and integrity notes.
Where the law stands
Reviewed 19 September 2026
- Slot and bingo W-2G reporting begins at $2,000 for payments made in calendar year 2026, replacing the long-standing $1,200 figure, with annual inflation adjustment for later years. The conforming regulations (REG-113229-25) are proposed, not final.
- For tax years beginning after 31 December 2025, section 165(d) as amended by OBBBA sec. 70114 allows only 90% of wagering losses, still capped at gains. H.R. 10357 (the Digital Asset Tax Certainty Act) carries committee-added language restoring the full deduction and cleared the House Ways and Means Committee on 16 September 2026, but it is not law and the provision rides on an unrelated bill.
- The session method for slot play rests on Shollenberger and LaPlante, both memorandum opinions. The safe harbour proposed in Notice 2015-21 was never finalised, so this is persuasive authority rather than a bright line.
- Rev. Proc. 77-29 places the diary and supporting documentation on the taxpayer. This platform produces that record; it does not alter what your client must be able to substantiate.
- Mayo v. Commissioner kept a professional's ordinary business expenses outside the wagering-loss cap. The broadened wording came from the 2017 TCJA and was made permanent by OBBBA; CCA 202111012 reads it broadly, and nothing has yet resolved the conflict.
The Stoic Gambler produces records, not tax advice. Filing positions remain yours and your client's.
The firm workspace
One workspace. Your clients. Your standard.
Review the records your clients capture, resolve missing evidence and prepare the handoff in one professional workspace.
Accountant workspace access has no professional seat charge under current pricing. Firm verification and terms acceptance are required; client subscriptions are separate.
- Owner, accountant and read-only reviewer roles
- Client-controlled invitations and record access
- Source-linked review, correction requests and sign-off
- Separate gambling and creator records with authorized exports
Optional client subscriptions
Client seat packs
Buy 5 or more client subscriptions at wholesale rates. Assign them to connected clients and include them on your own invoices. Clients can also pay for their own plans.
Pro Tracker
Per client seat / year
- 5–24 seats
- $290
- 25–49 seats
- $250
- 50+ seats
- $220
Corporate Operator
Per client seat / year
- 5–24 seats
- $1,190
- 25–49 seats
- $1,090
- 50+ seats
- $990
Paying for a seat does not expand record access. Clients control what they share and keep their records when a seat ends.
Subscription payments are not switched on yet. Field-test access activates without payment; listed subscription rates apply when billing launches.
Practice planning estimate
Explore annual preparation fees and potential reconstruction time savings using your assumptions. These are separate estimates, not added revenue or guaranteed savings; client subscription costs are excluded.
8 clients
$1,500
3 hours
- Annual preparation fees
- $12,000
- Potential reconstruction time saved
- 24 hours
Founding-firm consultations
See if your practice is a fit — three questions
Question 1 of 3
How large is the practice?
The Stoic Gambler produces records, not tax advice. Filing positions remain yours and your client's. Review compliance responsibilities.