I entered a new tax bracket for 2006, and need to do some trimming if possible.  I entered 17 times for approx. 50 bucks a pop in Amateur Bowler's Tour events.
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Mr. Lebowski, this is Bill Salnicker with the Southern Cal Bowling League, and I just got a, an informal report, that a member of your team, uh, Walter Sobchak, drew a firearm during league play. If this is true of course, it contravenes a number of the league's by-laws, and article 27 of the league...

The Rev Zone (blog) http://ryanfinley.bowlspace.com/blog/

I spoke to my accountant recently regarding this.  If you are given a 1099 for earnings in bowling tournaments (USBCs, State Tournaments, Megabucks, etc.), you are able to deduct expenses associated with those tournaments.  Entry fees, travel expenses, food, hotel, practice, equipment, magazines, bowling bags, videos, cell phone, etc.  You would be amazed at what is associated with bowling.  He did warn me as to not go overboard with the deductions.  I'm not sure of the exact process, but if you earn a 1099 and make deductions and end up showing that you LOST money for consecutive years it no longer becomes "income" but it's a hobby and it offsets everything.  I'm not 100% sure about the wording and the terms on this, but he did tell me to be careful.

talk with a tax professional (I'd skip Jackson Hewitt heh)

As I understand it If you were to deduct them as hobby expenses you'd be required to list income from said hobby as Other Income, and the deductions can't exceed what you made from said hobby. Thus it's a wash in that case and not saving you anything on your higher tax bracket problem.

I'd also imagine with the cash nature of pots etc in a lot of bowling income you'd want to have kept a meticulous journal, as it would be in the same vein as people deducting gambling expenses, or reporting tip income. If you were to get audited best to make it easy to prove which a well organized journal counts toward (don't get caught fudging one at the last minute).

You don't need to be 1099'd to report something as income, however you couldn't deduct entry fees (unless you make a living from bowling and happened to take a loss) without reporting income from it. But the actual thinking is if you as a once in a while bowler with other income haven't won enough to get 1099'd why report it and thus get taxed on it. You could in theory never win enough to get 1099'd but the combination of winnings from different places over the year could put that income from bowling in one of the must report catagories.

It really boils down to hobby or business like triggerman said. If it's a hobby you are capped on what you made from it as far as deductions, if it's a business you can take a loss but you are a bit late in starting the business route for 06 taxes.