Won at a U.S. casino as a foreign visitor? How to get the 30% tax back
You hit a jackpot on your trip to the United States, and the casino kept 30% for the IRS before paying you. Depending on where you live and what you played, some or all of that money can come back to you.
Why the casino kept 30%
The IRS says "nonresident aliens are subject to a 30% tax on the gross proceeds from gambling winnings in the United States." The casino reports your win and the tax it kept on Form 1042-S. Keep that form. It is your proof.
Who can get the money back
Residents of treaty countries. IRS Publication 515 lists the countries whose residents are exempt from U.S. tax on gambling winnings:
Austria, Belgium, Bulgaria, Czech Republic, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Netherlands, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine and the United Kingdom.
Residents of Malta pay 10% instead of 30%. Hungary and Russia are no longer on the list. Their treaty exemptions ended in 2024.
Residents of Canada. Canadians can subtract their U.S. gambling losses. The Form 1040-NR instructions say: "You can deduct your U.S. source gambling losses to the extent of your U.S. source gambling winnings." Keep your casino win/loss statements.
Table game players. Winnings from "blackjack, baccarat, craps, roulette, or big-6 wheel" are not taxed for nonresidents. If a casino withheld tax on those games anyway, the instructions say: "You can claim a refund of the tax."
Everyone else. If your country is not on the list and you are not Canadian, the 30% on slot, bingo and keno wins usually stays with the IRS, and losses from other sessions cannot be subtracted.
How to claim the refund
Find your Form 1042-S from the casino.
Get an ITIN if you do not have one. Form W-7 goes in with the tax return.
File Form 1040-NR with Schedule NEC, showing the winnings and the tax withheld.
Do not wait. A refund generally has to be claimed within 3 years of the return's due date.
Next time, stop the 30% at the casino
If your country has a treaty, you can claim the benefit before you play by giving the casino a Form W-8BEN that includes a U.S. taxpayer identification number, such as an ITIN.
How we help
Send us a photo of your Form 1042-S and tell us your country. We check for free whether a refund is possible, then prepare the ITIN application and Form 1040-NR, all online. Text (720) 432-0981 or send an inquiry at solvinglifellc.com.
Sources:
General information, not tax advice for your situation
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