Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Gambling Winnings
In general, nonresident aliens are subject to the 30% tax on the gross proceeds
from gambling won in the United States if that income is not
effectively connected with a
U.S. trade or business and is not exempted by treaty. However, no tax is
imposed on nonbusiness gambling income a nonresident alien wins playing
blackjack, baccarat, craps, roulette, or big-6 wheel in the United States.
Nonresident aliens are taxed at graduated rates on net gambling income won in
the United States that is
effectively connected with a U.S. trade or business.
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