Winnings Withheld?

The IRS requires that casinos and racetracks withhold 30% of the gaming winnings of canadian visitors. Withholding only applies to certain games.


* State Lotteries
* Racetrack Winnings
* Slot Machines
* Bingo

No Withholding

* Blackjack
* Baccarat
* Craps
* Roulette
* Big-5 Wheel

Tax Treaty Says...

Thanks to a 1998 tax treaty between Canada and the United States, Canadians can now file US Income tax returns and set off gaming losses against the gaming winnings reported on a form 1042-S. This means that if you have had gaming losses in the same year that you had withholding on your winnings you may be able to get some or all of the withholding tax back!
Here's How it Works...

Step 1

As an IRS Certifying Acceptance Agent, American Tax Refund Corporation helps you get a Taxpayer Identification Number.

Step 2

Once you have your Taxpayer Identification Number, American Tax Refund Corporation helps you prepare your non-resident income tax return.

Step 3

You cash your cheque.

You Need Form 1042-S

If you have had your gaming winnings withheld the casino or racetrack would have provided you with a Form 1042-S. If you have lost or misplaced your Form 1042-S call us, we may be able to help you get a replacement. (click below for a sample of what Form 1042-S looks like)

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