I don' have the exact answer but an email to the irs and state would yield the correct answer, or your CPA.
Can you fly under the commercial fisherman area?
Perhaps if one held a commercial fishing license, if one doesn't it's a moot point.
Yeah by the time you deduct for boat, gas, tackle and licenses you could get a return!
Probably most would be filing single or jointly if married and not file a schedule C, your 1099's would be included with your other 1099's or w-2's and you would be entitled to deduct allowable deductions, interest, charities , etc. But it brings us back to the beginning, are fees, gas, tackle, boat depreciation, travel expenses, repairs, etc etc., allowable for a recreational fisherman who just happens to win some money. I'm going to make an uneducated guess.......NO. All that said, you can deduct whatever you want, as long as it doesn't get audited, lol.