The IRS mandates that US casinos, horse racing tracks, greyhound dog racing tracks, bingo halls, state lotteries and other gaming establishments to withhold taxes on gambling winnings on US non-residents. Generally, US non-residents are taxed once their winnings have surpassed a certain threshold and fulfilled certain conditions. However, US casinos and other gambling establishments run by Indian tribal governments may withhold 30% tax on all gambling games regardless of whether or not the typically outlined threshold for the gambling game has been met (except for traditional baccarat, big 6 wheel, blackjack, craps or roulette, which is never taxed).

By and large, US casinos and other gambling establishments will withhold 30% taxes on gambling winnings from US non-residents when the following conditions are met for each gambling game:

	Bingo winnings: winnings (NOT reduced by the wager) of $1200.00 USD or more are taxed;
	Contest, raffle, sweepstakes, prize winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Dog racing winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Game show winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Horse racing winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Jai alai winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Keno winnings: winnings (reduced by the wager) of $1500.00 USD or more are taxed;
	Lottery winnings: winnings of $600.00 USD or more are taxed when the winnings are also at least 300 times the original wager;
	Poker tournament winnings: winnings (reduced by the buy-in or wager) of $5000.00 USD or more are taxed; and
	Slot machine winnings: winnings (NOT reduced by the wager) of $1200.00 USD or more are taxed.

Casino Games With No IRS Federal Tax Withholdings

If you have won at a US casino playing the following casino games, you will notice that there are NO federal tax withholdings from the Internal Revenue Service:

• Baccarat
• Big 6 Wheel
• Blackjack
• Craps
• Roulette

If you want to avoid paying taxes on gambling winnings while gaming in the US, call us now for a tax refund on your IRS federal tax withholdings.