US casino winnings tax for non-US citizens
Do non-US citizens have to pay tax on US casino winnings?
Non-US citizens’ casino winnings taxes generally involve a 30% US federal tax on taxable gross gambling winnings earned by nonresident aliens in the United States. However, some casino games are exempt under US law, and qualifying residents of certain treaty countries may also be exempt.
In this guide, “non-US citizens” means individuals classified as nonresident aliens for US federal tax purposes. Non-US citizens who are classified as resident aliens are subject to different rules.
Last updated August 06, 2026
Written by: Clark Stott
In this article
Why was tax withheld from my casino winnings?
A casino generally withholds tax when it pays taxable US gambling winnings to a nonresident alien. The casino deducts the required amount from the payout and sends it to the IRS.
How does the withholding work?
- Who is affected? Individuals treated as nonresident aliens for US tax purposes.
- What is the standard rate? Generally, 30% of the taxable gross proceeds.
- Who withholds the tax? The casino or other gambling payer.
- What record will I receive? Taxable foreign-person gambling winnings and withholding are generally reported on Form 1042-S.
Nonbusiness winnings from blackjack, baccarat, craps, roulette, and the big-6 wheel by individuals who are not professional gamblers are generally exempt from US tax for nonresident aliens. Other gambling winnings may remain taxable unless a treaty exemption applies and are generally reported on Form 1042-S.
Can I get the tax back?
Possibly. Some non-US citizens may be eligible to claim a refund if the tax withheld is more than the amount they ultimately owe under US tax law.
Eligibility depends on:
- Your country of tax residence (not just your citizenship)
- The type of gambling winnings
- Whether a US tax treaty applies
- The US tax rules that apply to your circumstances
Does my country affect how much US tax I pay?
Yes. Your country of residence can affect how your US gambling winnings are taxed if it has a tax treaty with the United States.
A tax treaty is an agreement between two countries that may reduce or eliminate double taxation. Some treaties include provisions that apply to gambling winnings, while others don’t. If your country doesn’t have a treaty that provides relief for gambling winnings, the standard US withholding rules will generally apply.
This table provides general examples only. Treaty benefits depend on the specific treaty provisions and your individual circumstances.
Examples of how tax treaties may affect US gambling winnings
|
Country |
Treaty relief for gambling winnings? |
General outcome |
|
United Kingdom |
May be eligible |
Tax treatment depends on the treaty provisions and individual circumstances. |
|
Germany |
May be eligible |
Treaty benefits may reduce or eliminate US tax in some situations. |
|
France |
May be eligible |
Eligibility depends on the treaty and the type of winnings. |
|
Australia |
Generally no treaty relief for gambling winnings |
Standard US withholding rules generally apply. |
How do I claim a refund on my casino winnings?
If you’re eligible for a refund of US tax withheld from your casino winnings, you’ll generally need to file Form 1040-NR with the IRS. In most cases, you’ll also need Form 1042-S, and if you’re claiming benefits under an income tax treaty, you’ll need to provide the relevant treaty information with your return.
Step 1: Obtain Form 1042-S. Request Form 1042-S from the casino if you have not received it. Check that your winnings and the federal tax withheld are reported correctly.
Step 2: Apply for an ITIN if required. If you are not eligible for a Social Security number and do not already have an ITIN, you will generally need to file Form W-7. In many cases, Form W-7 is submitted with Form 1040-NR.
Step 3: Prepare Form 1040-NR and the required schedules. Report the winnings on the appropriate part of Schedule NEC. Claim the Form 1042-S withholding on Form 1040-NR and attach a copy of Form 1042-S.
Step 4: Provide the treaty information. If claiming a treaty exemption, complete the relevant sections of Schedule OI and provide the treaty country, article, and exempt amount. Form 8833 may also be required in some circumstances.
Step 5: File the return. Sign and submit the return to the IRS. A visitor without US wages subject to withholding will generally have a June 15 filing deadline following the end of the calendar year.
Note: In limited situations, you may qualify for the IRS’s Simplified Procedure for Claiming Certain Refunds, which can apply if you’re a nonresident alien, have no effectively connected income, your US tax liability has been fully satisfied through withholding, and you’re filing solely to recover overwithheld tax.
Which documents do I need before I file?
Having the correct records can help you complete your tax return accurately and avoid unnecessary delays.
Information and documents commonly required to claim a US gambling tax refund
|
Item |
Why it is needed |
|
Form 1042-S |
Shows the gambling income and federal tax withheld. |
|
Casino win statement or payout receipt |
Supports the amount, date and source of the winnings. |
|
SSN or ITIN |
Identifies the taxpayer on Form 1040-NR. |
|
Form W-7 |
Used to apply for an ITIN when required. |
|
ITIN identification documents |
Establish identity and foreign status when filing Form W-7. |
What should I do before leaving the United States?
Before returning home, make sure you have the information needed to support a future refund claim. Obtaining missing records after you’ve left the US can be more difficult.
If you qualify for a US tax treaty benefit, check with the casino before your winnings are paid. You may be able to reduce or avoid withholding by providing Form W-8BEN and the required taxpayer identification number.
To make any future refund claim easier, keep the following records before you leave:
- A casino win statement or payout receipt, if available.
- Records showing any federal tax withheld, including any withholding statements provided by the casino.
- The casino’s contact details, in case you need additional documentation later.
- Information about when and how Form 1042-S will be issued, if you haven’t received it before leaving.
- Valid identification for an ITIN application, if you’ll need one. Form W-7 generally requires original identification documents or copies certified by the issuing agency. If you don’t want to mail your passport to the IRS, you may wish to use a Certifying Acceptance Agent (CAA).
Keeping these records together can make filing your US tax return and claiming any refund much easier.
Frequently Asked Questions
Do I need to report US casino winnings in my home country?
Possibly. Many countries tax their residents on worldwide income, which may include gambling winnings earned in the United States. Whether your winnings are taxable depends on the laws of your country of residence, so you may also have local reporting obligations.
Can I deduct gambling losses from my US gambling winnings?
Generally, nonresident aliens who are not residents of Canada cannot deduct gambling losses against nonbusiness US gambling winnings. Different rules may apply to Canadian residents and to professional gambling income that is effectively connected with a US trade or business.
What happens if the casino doesn’t withhold tax?
If the winnings were taxable and the casino did not withhold the required amount, you may still need to file Form 1040-NR and pay the US tax due. The absence of withholding does not make otherwise taxable winnings exempt.
Is an ITIN the same as a Social Security number?
No. An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who need a US taxpayer identification number but aren’t eligible for a Social Security number. An ITIN is used for federal tax reporting only and doesn’t provide authorization to work in the United States or eligibility for Social Security benefits.
How long should I keep my gambling records?
Keep Form 1042-S, your filed Form 1040-NR, casino statements, payout receipts and supporting treaty documents for at least three years after the later of the return’s due date or the date it was filed. Longer retention periods can apply in certain circumstances.
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Clark Stott has been with Expat Tax Online since 2015. Being a dual national based in the UK, Clark has unique experience helping US citizens (and Accidental Americans) become tax compliant via the Streamlined Tax Amnesty program. Clark likes to help Americans in the UK keep their tax situations as simple as possible to avoid harsh IRS treatment.
