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Casino, Jackpot and Poker Winnings: Tax Filing and ITIN Help

US players report winnings correctly. Foreign visitors can apply for an ITIN and claim back tax a US casino withheld.

Studio photography of a slot machine showing a 'Grand Win' screen with a large cash prize displayed. The vibrant display features gold coins and a crown, capturing an exciting casino atmosphere.
Studio photography of a brightly lit slot machine screen displaying a large grand jackpot amount. The display features vibrant colors, golden coins, and spinning reel symbols, creating an exciting atmosphere.
Digital slot machine display showing a "JACKPOT!" alert with a large winnings amount and classic slot symbols. Intense, celebratory lighting and vibrant colors evoke excitement.

I live in the US

  • What we handle:
  • W-2G forms for jackpots and big wins (slots, bingo, keno, poker tournaments, sports betting)
  • 1099-MISC for prizes, drawings and promotions
  • Winnings with no form (still taxable)
  • Deducting losses if you itemize
  • Professional gambler returns (Schedule C)
  • Colorado tax on winnings and any Colorado tax the casino withheld

All gambling winnings are taxable, even without a W-2G. Starting with 2026 returns, slot, bingo and keno jackpots under $2,000 generally don't get a W-2G, but they are still income. Starting in 2026, deductible losses are limited to 90% of your losses and can't exceed your winnings, and you must itemize. Check the current year's rules.

  • What to bring:
  • All W-2G and 1099-MISC forms
  • Casino win/loss statements (ask the players club)
  • Online sportsbook and casino annual statements
  • Bank records of deposits and withdrawals

Included in our $100 Form 1040 price. 2027 introductory price.

I'm a foreign visitor (nonresident)

US casinos usually withhold 30% of a nonresident's slot, keno, bingo or poker tournament winnings and give you Form 1042-S. Depending on your country's tax treaty, you may be able to get some or all of it back.

  • Who may qualify:
  • Residents of countries whose tax treaty with the US exempts gambling winnings
  • Canadian residents, who may be able to subtract losses from winnings
  • Anyone with an ITIN who wants to claim treaty benefits at the casino next time
  • Not taxed for nonresidents: blackjack, baccarat, craps, roulette and big-6 wheel winnings generally have no US tax withheld.
  • What we do:
  • Check whether your country's treaty lets you claim a refund before you pay anything beyond the review fee
  • Apply for your ITIN with Form W-7 (as an IRS Certifying Acceptance Agent we review your passport and you keep it)
  • Prepare Form 1040-NR with the treaty claim
  • Mail the package with tracking
  • Help you give the casino Form W-8BEN with your ITIN on future visits so treaty-exempt winnings aren't withheld
  1. Send us a photo of your 1042-S
  2. We check your treaty (free review)
  3. Video call, passport certified, W-7 and 1040-NR prepared
  4. We mail it to the IRS
  5. ITIN issued, then refund processed (often several months; IRS timing)
  • What to bring:
  • Form 1042-S from each casino (usually issued by March 15 of the next year)
  • Valid passport
  • US visa or ESTA and travel dates
  • Casino win/loss statement (important for Canadians)
  • Your home address abroad
  • Bank details for the refund (US account, or the IRS mails a check)

Treaty review: free. ITIN (W-7): $150. 1040-NR refund claim: [PRICE]. 2027 introductory prices.

General information only. Refunds depend on your country's treaty and the IRS; we can't guarantee a refund or timing.

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