Gambling winnings taxed =

We are just back from Las Vegas.  My husband hit a $1,200 on a slot machine
and of course had the 30% tax deducted ($360)taken off.  We are trying to
find out the exact steps we need to take to claim this refund.  I understand
that as Canadian citizens we can apply to receive a refund on this tax that
was deducted.  We did gamble for four days and hit a few wins....but of
course a lot of losses as well.  We have no paperwork on our losses (didn't
know we had to have any), only the receipt from the winning machine at the
Paris casino.  What are the exact steps we need to take???  Thank you for
your help.
david ingram replies:
You should have Gambling loss reports to show how much you lost and you
should have kept track of everything else you won.
The following old questions might help
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Does a Canadian citizen who won money in a U.S. Casino (and paid taxes at
the casino) have to file any kind of a U.S. Tax return?
Thanks in advance for your assistance.
The following might help -- You do not file a return unless you have a
refund coming.
My_question_is: US-specific
Subject:        gambling tax refund
Expert:         taxman at
Date:           Wednesday November 23, 2005
Time:           07:23 AM -0800
how do I get it back if I have no papers available?
How can the casino help with receipts plus the losses are in my name on my
player card but the receipt was made out to my wife even though she was
playing on my player card
david ingram replies:
Well, if your wife lost the money on your card and won the money on your
card it seems logical that she can use the losses.  If you have losses
equalling the wins, you should get a refund by filing a 1040NR
the following are answers to other old questions
I recently won $14,595 in a WPT poker tournament in California.  A federal
tax of $4,378.50, and a state tax of $1,021.65 were deducted from my cheque.
How can I get that money back, and can I get it all back?
david ingram replies:
I have been away for two weeks and do not have time to answer more than five
or six of the 300 questions waiting  for me.
However, the following should help you and I would be glad to prepare the
returns for you.
I recently won approximately $2200.00 US at a casino in Washington state.
The casino deducted some $700.00 odd dollars in taxes and gave me a form to
that effect. Is the tax dollars recoverable?
When I pay taxes on winnings off casino gamming , how do I get these taxes
back , I, am a Canadian , who gambles state side quite often could you help
david ingram replies:
Yes I can help.
Following are a couple of answers to other gambling questions
We went to Las Vegas on August, 2004 and my husband was lucky to win the
gross amount of US $1,767.00 but they withheld a tax for US $530.10. We are
Canadian Citizens. We have the Form 1042-S with all the details of the
withholding agent's name and address.
Can you please advise how we can get back the withheld tax of US$530.10.
What is the procedure. Can we do it through your company.
thank you,
david ingram replies:
These take so long to answer that I am going to bring in an old question and
answer for you.
old answer
Sent: Saturday, July 03, 2004 5:55 AM
Subject: Gaming Tax Refund
I recently had taxes withheld on slot machine wins in Reno, NV.  I
understand, as a Canadian resident, that I can apply to have the taxes
refunded.  Do I have to wait until the calendar year ends to apply?
david ingram replies:
You have to wait until 2005 for a 2004 refund but you have to have gambling
losses to offset gains to get a refund.
The following is the answer to an older question.
As a non US citizen, you must file a 1040NR along with a form W7 to get an
ITIN (Individual Taxpayer Identification Number).
The following is a previous answer given in January to someone who had
received a W2G for a win of $1,200.
We can help you.
older answer
For non-residents of the United States, the withholding is 30% of wins of
$1,200 or more.  You would file a 1040NR to report the winnings and claim
your losses as itemized deductions.
Remember that reporting just your win of $2100 and claiming gambling losses
does not make sense.  If you won $2,100 (or any other amount) and lost that
much, there were more winnings in between which should be reported even if a
slip was not issued.
Non-residents do not usually get a W2-G - they are issued a 1042-S
david ingram
IRS TAX TIP 2004-33
Hit a big one in 2003? With more and more gambling establishments, the IRS
reminds people that they must report all gambling winnings as income on
their tax return.
Gambling income includes, but is not limited to, winnings from lotteries,
raffles, horse and dog races and casinos, as well as the fair market value
of prizes such as cars, houses, trips or other noncash prizes.
Generally, if you receive $600 ($1,200 from bingo and slot machines and
$1,500 from keno) or more in gambling winnings, the payer is required to
issue you a Form W-2G. If you have won more than $5,000, the payer may be
required to withhold 27% of the proceeds for Federal income tax. However,
if you did not provide your Social Security number to the payer, the
amount withheld will be 30%.
The full amount of your gambling winnings for the year must be reported on
line 21, Form 1040 or the equivalent line on form 1040NR. If you itemize
deductions, you can deduct your
gambling losses for the year on line 27, Schedule A (Form 1040). You
cannot deduct gambling losses that are more than your winnings.
It is important to keep an accurate diary or similar record of your
gambling winnings and losses. To deduct your losses, you must be able to
provide receipts, tickets, statements or other records that show the
amount of both your winnings and losses.
For more information on record keeping, see IRS Publication 529,
"Miscellaneous Deductions," or Publication 525, "Taxable and Non-taxable
Income." You may also want to check out Form W-2G or Form 1042-S and its
instructions and
Tax Topic 419, "Gambling Income and expenses." All are available on the
IRS Web site at You may also order free publications and
forms by calling toll free 1-800-TAX-FORM (1-800-829-3676).
David Ingram's US/Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
US / Canada Real Estate Specialists
4466 Prospect Road
North Vancouver,  BC, CANADA, V7N 3L7
Res (604) 980-3578 Cell (604) 657-8451
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Disclaimer:  This question has been answered without detailed information or
consultation and is to be regarded only as general comment.   Nothing in
this message is or should be construed as advice in any particular
circumstances. No contract exists between the reader and the author and any
and all non-contractual duties are expressly denied. All readers should
obtain formal advice from a competent and appropriately qualified legal
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