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However, the IRS has its own set of rules. Nonresident alien might be subject to 30% tax on gambling winnings so it is essential to understand the IRS regulations in regards to gambling winnings tax.
Any gambling winnings are subject to federal income tax. If you win more thanR$5,000 on a wager, and the payout is at least 300 times the amount of your bet, the IRS requires the payer to withhold 24% for income taxes. Any gambling losses can offset your gambling winning as long as you meet certain criteria.