HOW CAN I (A CANADIAN) RECLAIM TAXES THAT WERE WITHELD ON MY WINNINGS
IN AN AMERICAN CASINO?

Hello Ekim ~

Congratulations on your winnings! I guess I don't need to tell you
that most people can't claim that - and usually feel they're lucky to
"break even".

According to the IRS website, I have outlined below what you need to
do to claim  your withholding.


=============================
Reclaiming the Withholdings
=============================

Gambling winnings by non-residents of the U.S. are withheld at a flat
30%, and to claim a refund of the withholdings, you must file a tax
return, using a U.S. Nonresident Alien Income Tax Return (Form
1040NR), which can be downloaded here:
   - http://www.irs.gov/pub/irs-pdf/f1040nr.pdf


Under the U.S./Canada Tax Treaty, residents of Canada may claim
gambling losses, but only to the extent of gambling winnings. You
should report both your total gambling winnings and your total
gambling losses on page 4 of the form.



=================================================
Obtaining a Taxpayer Identification Number (TIN)
=================================================

In order to file the Form 1040NR, you will need to apply for an
Individual Taxpayer Identification Number. You can use IRS Form W-7,
which you can find here:
   - http://www.irs.gov/pub/irs-fill/fw7.pdf


Presumably, you will qualify under "b", "Nonresident alien filing a
U.S. tax return and not eligible for an SSN" [Social Security Number
(SSN) is for wage earners].

Please note the instructions required for identification purposes
within the instructions.

Once you have obtained your ITIN, you will use that on your Form
1040NR. You will want to apply for your ITIN early enough to get the
number to file the tax return.



=================================
Further Information from the IRS
=================================

The IRS website has information for you which specifically covers your
situation. See: "I won money at a Las Vegas casino and my winnings
were subject to a 30% withholding tax. I am a Canadian citizen. How
can I get the withholding tax back?"
   - http://www.irs.gov/faqs/page/0,,id%3D15934,00.html


If you have further questions, the IRS also offers other publications
for download, including:

  * Publication 515 (PDF), Withholding of Tax on Nonresident
    Aliens and Foreign Corporations Publication
   - http://www.irs.gov/pub/irs-pdf/p515.pdf

  * Publication 519 (PDF), U.S. Tax Guide for Aliens
   - http://www.irs.gov/pub/irs-pdf/p519.pdf

  * Publication 597 (PDF), Information on the United States-
    Canada Income Tax Treaty
   - http://www.irs.gov/pub/irs-pdf/p597.pdf


I know it seems like a lot of paperwork (and it is, actually); but if
the winnings and subsequent withholding was substantial, it should be
worth the effort.


Search strategies (IRS website - http://www.irs.gov)
  - Nonresident gambling withholding


Congratulations again on your winnings!

Warm regards,

Serenata
Google Answers Researcher