Foreign Nationals with 30% Gambling Winnings Federal Tax Reclaim under the Tax Treaty

Gambling Winnings Tax Reclaim for Foreign Nationals

ITIN Application for Gambling Winnings Tax Reclaim

ITIN for refund claim under Form 1042S tax treaty claim

If you are a resident of the tax treaty country with the USA and eligible to claim the tax treaty this could be for Gambling Winnings, capital gain, royalty income, employment income, etc then you would need an ITIN to claim these benefits and reclaim the tax paid to the USA.


ITIN stands for Individual Tax Identification Number which is a U.S Tax Id for Foreign Nationals with US-based income, Similar tax ID examples [National Insurance Number in the United Kingdom, PAN Number in India, etc].

Did you get lucky on your Las Vegas trip with some Gambling Winnings paid US Taxes and Received Form 1042S?

The good news is you are eligible to claim a full tax refund claim, If you received a Form 1042S with federal tax withholding on it you are eligible to claim a full tax refund using the USA and Foreign Country tax treaty provisions if you reside in any of the below-listed countries:

  • Austria
  • Belgium, Bulgaria
  • Czech Republic
  • Denmark
  • Finland, France
  • Germany
  • Hungary
  • Iceland, Ireland, Italy
  • Japan
  • Latvia, Lithuania, Luxembourg
  • Netherlands
  • Russia
  • Slovak Republic, Slovenia, South Africa, Spain, Sweden
  • Tunisia, Turkey
  • Ukraine, and the United Kingdom


How can you claim a tax reclaim?

You need to file a 1040NR Federal tax return with the valid Form 1042S Federal tax withholding proof. If you do not have an SSN or ITIN you need to apply for an ITIN application so the IRS can refund the tax treaty.

What is the timeline for tax reclaim?

As of the 2023 tax year, If you received any 1042S for the years 2020 or 2021, or 2022 you are eligible to file the US tax return and apply for a refund. 

For more information and a list of who requires an ITIN?

Our team specializes in international expatriate U.S. personal tax return service. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way


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