As a nonresident alien, are my gambling winnings exempt from federal income tax?


ITA home

This interview will help you determine if your gambling winnings are exempt from U.S. federal income tax and if you're eligible to claim a refund of withheld taxes.

Information you'll need

  • The type of gambling.
  • If U.S. federal income tax was withheld from your gambling winnings.
  • Your country of residence.


Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.

Estimated completion time: 7 minutes

Please note: After 30 minutes of inactivity, you'll be forced to start over.

Caution: Using the "Back" button within the ITA tool could cause an application error.