FAQs for Indian Tribal Governments regarding Nonresident Alien Gambling Winnings


These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.

  1. How would a tribe report gambling winnings to nonresident alien individuals and nonresident alien tribal members?
    Unless specifically excluded by treaty, Tribal governments paying gambling winnings to nonresident alien individuals, or nonresident alien tribal members, would use Form 1042-S, Foreign Person's U. S. Source Income Subject to WithholdingPDF, to report the distributions. Winnings paid to a nonresident alien from blackjack, baccarat, craps, roulette, or big-6 wheel are excluded from the reporting requirement.
  2. How can a nonresident alien obtain an Individual Taxpayer Identification Number (ITIN) to be used for tax reporting purposes?
    See the Individual Taxpayer Identification Number (ITIN) page for information on the process.
  3. How are withholdings from gambling winnings of nonresident aliens reported by a tribal government?
    They are reported on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign PersonsPDF.