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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 […]

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 […]

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 […]