Check the game, your tax residence and the year before assuming the tax withheld can be refunded.
From US$199 · one-time fee, confirmed before we start
Casual U.S. gambling winnings paid to a nonresident are generally subject to 30% gross withholding unless a treaty or other exemption applies.IRS Pub. 515 A refund can depend on treaty residence, the game played or eligible loss treatment. Form 1040-NR and Schedule NEC are used for a required nonresident gambling return.IRS Getting an ITIN does not itself establish a refund.
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Nolly.com nonresident tax returns start at US$199. Your documents decide the filing scope and whether an ITIN application is needed. The Standard ITIN application is US$199 and excludes the tax return; Priority is US$265 and adds a dedicated specialist, priority document review and priority replies.
If you need an ITIN, your interview is a live video call. No mailing your original passport to the IRS. ITIN processing has typically taken about 9 to 11 weeks lately; timing depends on the IRS. That is not a gambling-refund timeline.
Start with the nonresident tax return service and bring the Form 1042-S, game details and residence information. The completed tax calculation determines whether there is a refund.
Form 1040-NR for your U.S. income.
Includes:
If you are a casual nonresident gambler, start with the gross winnings and the tax withheld rather than the amount you took home. The usual 30% rule applies to U.S. gambling proceeds that are not effectively connected with a U.S. trade or business and are not exempt by treaty.IRS Pub. 515
Ask the casino for Form 1042-S. It records the relevant winnings and withholding for nonresident reporting. Compare your legal name, tax number, income and withheld amount with the payout record. If the document seems wrong, ask the issuer to review it before a return is prepared.
Do not apply a U.S. resident’s W-2G and Form 1040 instructions to your situation without checking tax residency. Topic 419 has a separate nonresident section.IRS A visitor can need a different return even when the casino transaction looks the same.
Nonbusiness winnings from blackjack, baccarat, craps, roulette and big-6 wheel are nontaxable to qualifying nonresident aliens under section 871(j). The exclusion does not apply in the same way to professional gambling.IRS Slots, poker and lottery winnings are not on that five-game list.
Keep a record of the game that produced the payment. A casino’s name alone cannot establish the exclusion, especially if you played several games during the trip. Separate the payments rather than grouping every win into one casino total.
The 2025 Form 1040-NR instructions describe claiming a refund when the casino issued a Form 1042-S showing tax withheld from those excluded games.IRS Have the documents and your status reviewed. Do not assume that every tax payment from the same casino was withheld in error.
Publication 515 lists treaty-resident countries whose qualifying gambling income is not taxable by the United States, and notes a different rate for Malta. It defines the test by residence under the treaty, rather than simply by nationality.IRS Pub. 515
Tell the preparer where you were tax resident during the year and whether you moved. A person with two passports, or a passport from a country different from their residence, needs the actual treaty facts reviewed.
Use the IRS treaty directory to find the relevant agreement. Country lists can change: Publication 515 says the gambling exemptions under the Hungary and Russia treaties are no longer operating.IRS Pub. 515 Check the year of the winnings before relying on an older article.
A payer may use Form W-8BEN with a U.S. or foreign tax number for a qualifying treaty claim. That does not mean an ITIN is always required before the payout.IRS Pub. 515 A later refund return can still need a U.S. filing number.
Most casual nonresident gamblers cannot deduct gambling losses in the same way as Canadian residents.IRS The U.S.–Canada treaty guidance explains the special treatment for Canadian residents.IRS Pub. 597 Citizenship by itself is not enough.
For 2025, the Form 1040-NR instructions allow a qualifying Canadian resident to deduct U.S.-source gambling losses up to U.S.-source gambling winnings on Schedule NEC. They exclude the five nontaxable games and do not allow a net gambling loss deduction.IRS
The year matters. IRS Publication 505 describes a 2026 gambling-loss deduction limit for Schedule A of Form 1040: the smaller of 90% of losses or winnings.IRS Pub. 505 Canadian nonresident reporting uses Schedule NEC, so that publication alone does not establish the calculation for your nonresident claim. Confirm the applicable 2026 nonresident instructions and Canadian treaty treatment before calculating a 2026 refund. Do not reuse the 2025 calculation or assume that losing as much as you won guarantees all withholding back.
Keep dated records, tickets, casino statements and evidence of both winnings and losses. A year-end statement should be checked against the actual records; describe any missing sessions before the return is prepared.
An individual nonresident who must file for U.S.-source gambling winnings uses Form 1040-NR with Schedule NEC.IRS The preparer reviews the taxable amount, exemption or treaty claim and the withholding credit. The tax number identifies you on that return.
If you already have an SSN, use it. An ITIN is for a federal tax purpose when you do not have and cannot obtain an SSN.IRS Check for an earlier ITIN before ordering another application, and review renewal if an old number has expired.
A return-based ITIN application generally sends Form W-7 with the federal return. The separate gambling Exception 2(d) has specific treaty and gaming-official Acceptance Agent conditions.IRS It is not a general route for every winner to order an ITIN without a return.
Tell the preparer if you gamble professionally or as a business. Those cases have different tax treatment.IRS Pub. 515 Also identify the state where the winnings arose so any state question can be reviewed separately from the federal claim.
Record the year, casino, game, dates and whether the activity was casual or part of a business.
Your winningsObtain your Form 1042-S and match it to the casino payment and identity records.
Tax recordsCheck treaty residence, the five-game exclusion and any eligible loss treatment for that year.IRS Pub. 515IRS
EligibilityNo. A refund requires an overpayment under the applicable tax rules. Review the game, treaty residence, losses and the withholding evidence.IRS Pub. 515IRS
For nonbusiness gambling, the list is blackjack, baccarat, craps, roulette and big-6 wheel. Professional gambling has different rules.IRS
It is an important record of nonresident gambling income and tax withheld. Ask the payer for it and check it against your payout records.IRS Pub. 515
Generally not. Canadian residents have special treaty treatment, and the tax year matters. Review the 2026 loss-rule change before relying on earlier instructions.IRSIRS Pub. 597IRS Pub. 505
No. The treaty-residence conditions must be met. Tell your preparer where you were tax resident in the winnings year.IRS Pub. 515
Only if a documented W-7 exception actually applies. Gambling Exception 2(d) has specific treaty and gaming-official Acceptance Agent conditions; it is not automatic.IRS
More questions? See the full Nolly.com FAQ.
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Start with the tax withheld, your residence and the games you played.
