Is the wire coming from your offshore banking or poker account, or direct from the offshore casino? The principle would be "constructive receipt", which means the moment the funds are in your control, you have received those funds (i.e., as income):
Quote:
Originally Posted by irs
Constructive receipt. Income is constructively received when an amount is credited to your account or made available to you without restriction. You need not have possession of it. If you authorize someone to be your agent and receive income for you, you are considered to have received it when your agent receives it. Income is not constructively received if your control of its receipt is subject to substantial restrictions or limitations.
http://www.irs.gov/publications/p538/ar02.html
So, if the money was given to you while you were in the foreign country, for example, and you are just in the process of sending it by wire transfer from your foreign account to your US account, then you have already constructively received the money and it is 2014 income.
If, however, you are awaiting your payout from the poker room which is coming by bank wire, you have not constructively received the money until it hits your account.
Charity is gratefully accepted.