Frequently Asked Questions

Am I eligible for a gambling tax refund?

You are eligible for a gambling tax refund if you: (1) are a US non-resident at the time of your gambling win, (2) have identification documentation to prove your citizenship, (3) have won money in the US within the last 3 years, (4) were issued an IRS form 1042-S by the US casino or gambling establishment that withheld your gambling taxes, and (5) have US gambling losses in the same taxation year to claim against your US gambling winnings (applies to Canadians and international applicants from non-treaty countries).

Are only Canadians eligible for a gambling tax refund?

Citizens from all countries are now eligible for an American tax refund. International gamblers from treaty countries are eligible for a full tax refund. Foreign gamblers from non-treaty countries are eligible for either a partial or full IRS tax refund.

Are casino winnings the only type of winnings taxed by the IRS?

Basically any gambling activity in the United States that requires a wager qualifies for a US tax refund if tax is deducted from the US gambling winnings. It is important to note that the casino or gambling establishment must classify the winnings as "gambling income" by using income code 28 on your IRS form 1042-S.

Taxable games in the United States include: bingo, raffles, contests, sweepstakes, greyhound racing, game shows, horse racing, jai alai, keno, lotteries, poker tournaments, and slots if you have surpassed a certain winning threshold. Gambling winnings from these taxable games can be used to offset against your taxable gambling winnings to obtain a US tax refund.

Gambling winnings from table games (including baccarat, Big 6 wheel, blackjack, craps, and roulette) are not taxed, and thus a casino refund cannot be claimed. Gambling losses from these table games cannot be used to offset against your taxable gambling winnings to claim a US tax refund.

How much time do I have to file for an American tax refund?

You have up to 3 years to file for a casino refund on US winnings.

Can I apply for a gambling tax refund in the same year that I won money?

If you have won money in the United States in the current year, you cannot claim a US tax refund until the beginning of the next taxation year.  

What is the process to claim back the gambling taxes withheld by the IRS?

The gambling tax refund process is as follows: (1) determine your eligibility, (2) request a tax application package, (3) obtain an ITIN (US tax ID number), (4) file a US tax return, and (5) wait for your IRS refund check to be issued.

What documentation do I need to reclaim the casino tax withheld on my US gambling winnings?

You will need the casino winnings tax form (IRS form 1042-S) issued by the US casino or gambling establishment that withheld your gambling taxes. You will also need to provide acceptable forms of identification to prove your US nonresident status. Eligible forms of identification include an original, current passport or a certified copy of the current passport from the issuing passport office. If you do not have a passport, then you must submit your original, current driver's license AND the original birth certificate or original citizenship card.

Can I use a notary to certify my passport?

Only the original and current passport or the certified copy from the issuing passport office is accepted. Certified copies from notaries, lawyers, embassies, accountants, etc., are not accepted by the IRS. If you submit your original identification documents, the IRS will keep the documentation for 2-3 months before returning it to you by regular mail.

I lost the IRS form 1042-S that the casino gave me.  Can I still claim a casino refund?

Contact the tax or accounting department of the casino that issued the IRS form 1042-S. They should be able to issue a replacement. If you experience any trouble, please contact us for help.

Do I need to submit my gambling loss records to the IRS when claiming a gambling tax refund?

You do NOT need to submit your win loss records to the IRS in order to recover the US gambling winnings tax. We do advise you to keep accurate records, in the form of a win loss diary and by retaining your gambling receipts. As part of your record keeping, you can request a Win Loss Statement For Tax Purposes from each US casino you gambled at after December 31.

Of the casino tax withheld, how much can I expect to get back from the IRS?

For Canadian and international applicants from non-treaty countries, the amount that you can recover is dependent on the amount of US gambling losses you have in the same taxation year as the gambling win. If your gambling losses are equal or more than your gambling winnings, you are eligible for a full tax refund. If your gambling losses are less than your gambling winnings, then you are eligible for a partial tax refund. For Canadians, our tax refund calculator can provide you with an estimate of your expected US tax refund from the IRS.

For international applicants from treaty countries, the IRS issues a full tax refund.

How long will it take to get my IRS refund check in the mail?

It takes between 12-16 weeks to receive your IRS refund check. If you have a previously issued unexpired ITIN (federal tax ID number for a US nonresident), then you can expect to receive your tax refund check within 6-10 weeks. Larger tax refunds generally take longer for the IRS to approve than smaller tax refunds.

What currency is the US tax refund paid in?

The IRS refund check is issued in US dollars.

Does an ITIN ever expire?

Your ITIN will expire if you do not use it on a US income tax return for a period of three (3) consecutive years. This applies to all ITINs regardless of when the ITIN was issued.

Can I reuse the ITIN in the future for tax return filing?

Yes. Keep your ITIN in your permanent records for future tax return filings.

I have casino slips from several different years, can I file them all together?

No. We file each year separately. There are different IRS tax forms for each year.

Why should I choose US Gambling Refund over another refund management company?

At US Gambling Refund, we offer you:

         * The maximum legal tax refund you are entitled to;

         * Professional, hassle-free, customer-focused service;

         * A free eligibility consultation with a Certified Public Accountant;

         * A free online tax refund calculator; and

         * Our No Refund No Fee Guarantee!

If you have any additional questions on gambling taxes, please feel free to contact us using the contact form on our website.