ITG FAQ #1 Answer-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 PDF, Foreign Person's U. S. Source Income Subject to Withholding, 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.

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