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. Return to List of FAQs
