POKER INFO - Poker Taxes

I'm doing my son's taxes - he's a student and plays online poker. I want to make sure he pays taxes on his winnings, so any advice anyone can give me is great. The site he plays on hasn't sent him any info on how much he won in 2004. Should he just track it the best he can and use that figure?Does he need to report how much he bet vs. how much he won or is it enough just to have the amount he won?By the way - before anyone lectures me on this, I'm far less than thrilled that he does this, but let's pretend a college student listens to his mother for two seconds.Thanks for any help.nancy