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There has been considerable commentary—and a fair amount of alarm—about a provision in the One Big Beautiful Bill Act (“OBBBA”) that caps gambling-loss deductions at 90% of winnings, starting with the 2026 tax year. Forbes has covered it. Kiplinger has covered it. Members of Congress have introduced no fewer than three separate bills to undo […]

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 […]

This blog is dedicated to explain how non-resident gamblers can obtain substantial U.S. tax benefits. Indeed, the author of the blog (Patrick W. Martin) has recovered multi-millions of dollars of gambling funds/taxes for his clients. In order to recover millions of dollars, he has (i) successfully filed claims for refund with the IRS, (ii) successfully […]

Review the posts on this blog if You Play the Slots – if you want to better understand how to obtain a refund with professional expertise. Enjoy!

I have the privilege of reporting that one of my most important international tax cases against the IRS has resulted in a favorable result for my client this year 2015, a non-resident alien gambler. The amount of the monies recovered in favor of the gambler was in excess of thirteen million and three hundred thousand […]

What are the 5 most important considerations for non-U.S. citizen gamblers in U.S. casinos re: taxes? 1.  Keep complete and accurate records.  See Chapter 6 . . . 2.  Use your players card at all times, due to the record-keeping that can be extracted from the information from it. 3.  Identify whether you are a […]

The DC Circuit Remanded the case of Sang Park back to the Tax Court (which they overturned) to determine if there was any taxes owed.  Wait for the final results of that case, when entered  into a Decision by the Court.  

D.C. Circuit rejects per-bet approach for nonresident alien By Charles J. Reichert, CPA, October 2013 http://www.journalofaccountancy.com/Issues/2013/Oct/TaxMatters.htm A full read of the article is worth your time – but a highlight of the key facts of the case are set out below as excerpted from the article:   Sang J. Park, a South Korean  national and […]

The D.C. Circuit Court explained clearly in the Park vs. Commissioner tax case, why the IRS was wrong in its determination of U.S. tax liability of non-citizen gambler winnings. ■US Court Soundly Rejects IRS Withholding Tax Practice on Non-Resident Gamblers, July 18, 2013 http://www.procopio.com/news/us-court-soundly-rejects-irs-withholding-tax-practice-on-non-resident-gamblers

It’s no fun as a gambler to have the IRS via the Casinos take taxes that are not owing, especially after a bad night of gambling. As Judge Kavanaugh of the U.S. Court of Appeals for the District of Columbia Circuit said in the Sang Park[1] case: KAVANAUGH, Circuit Judge: After a night of gambling, […]

Slot machine gamblers from outside the U.S. are the biggest potential beneficiaries of tax refund suits filed against the U.S. federal government. This is because of the way the Casinos administer the 30% withholding tax.

What should I do prior to going to the U.S. to gamble? 1.  Request and obtain an “ITIN” from the Internal Revenue Service before traveling to the U.S. 2.  Make sure your passport is updated prior to travel to the U.S. (to be prepared to keep it with you while you are gambling). 3.  Get […]

What are the 5 most important considerations for non-U.S. citizen gamblers in U.S. casinos re: taxes? 1.  Keep complete and accurate records.  See Chapter 6 . . . 2.  Use your players card at all times, due to the recordkeeping that can be extracted from the information from it. 3.  Identify whether you are a […]