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Depending on the amount you win and the kind of wager you place, you may receive a Form W-2G reporting your winnings to both you and the IRS.

How to Pay Taxes on Gambling Winnings and Losses - TurboTax

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Generally, if you receiveR$600 or more in gambling winnings, the payer is required to issue you a Form W-2G. If you have won more thanR$5,000, the payer may be required to withhold 28% of the proceeds for Federal income tax.

GAMBLING INCOME AND EXPENSES - IRS

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For link to more information visit the US Figure Skating SkateSafe site.

US Figure Skating SkateSafe Handbook