Like many others, I've been playing daily fantasy football. I've had a good bit of luck and have made a substantial portion of my income this year from these sites.
Now, I live in Massachusetts, which does not yet have a law or regulation that declares daily fantasy to be gambling. Given that daily fantasy isn't legally considered gambling (yet), how do I report income from daily fantasy winnings?
Do I report it as if it were gambling winnings or simply miscellaneous income? The few articles I've read on this are all from before the recent trend of states prohibiting daily fantasy sports as illegal gambling and suggest using 1099-MISC for miscellaneous income. I'm not sure, however, if the current climate changes that advice.
How should I report daily fantasy winnings as income?