Knowing the complexity of U.S. tax laws and having handled cases successfully for non-resident gamblers is important for the success of gamblers who travel to the United States to recover money from the U.S. federal government. This is true for the “casual” gambler and the individual who dedicates the bulk of his or her time gambling for a living. International tax lawyer, Patrick W. Martin has advised numerous non resident gamblers on how to recover taxes withheld by the Casino and paid over to the IRS.
Casinos in the United States, promote their attractiveness of their particular casinos. See for instance some of the following Casinos promoting their Las Vegas operations:
This is the flashy fun part of traveling to the Casinos. There are hundreds of them throughout Nevada and in more than 30 other states throughout the United States.
Importantly, the Treasury Regulations published by the IRS and the U.S. Treasury in 2016 regarding slot machines, keno and bingo do not apply to non-resident gamblers. See, Treasury Regulation 26 CFR § 1.6041-10 – Return of information as to payments of winnings from bingo, keno, and slot machine play.
This Blog is dedicated to the non-resident gambler, no matter where they might gamble at any of the Casinos throughout the United States. Importantly, any non-resident gambler who tries to rely upon the 26 CFR § 1.6041-10 regulations will be disappointed to learn the position of the IRS is that these rules do not apply to them.
Some tax professionals question whether these regulations are even valid as a matter of law. Our law firm, recently prevailed in a U.S. Tax Court case, Valley Park Ranch, LLC v. Comm’r of Internal Revenue (17 March 2024) where the full U.S. Tax Court found the treasury regulations (different ones than these applicable to gamblers) to be invalid. See the full case below
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