Hi sue47,
It is much easier to not pay the tax to begin with rather than having
to file for a refund.
1) No tax is imposed on winnings from:
Blackjack, Baccarat, Craps, Roulette, or Big-6 Wheel
2) The U.S. and the U.K. share a tax treaty which affirms that
gambling income in not taxable.
3) In order to take advantage of the tax treaty, you must present
Form W-8BEN to the official money agent at the casino.
4) In order to use form W-8BEN, you will need to apply for a Taxpayer
Identifying Number (TIN), either now or through the official money
agent at the casino.
>>>>>> Taxpayer Identifying Number (TIN)
Expedited TIN
"Regulations generally provide that a taxpayer identifying number
(TIN) must be furnished on a Form W-8BEN or Form 8233 in order for a
foreign individual to obtain the benefit of reduced withholding under
an income tax treaty. The U.S. Treasury Department and the IRS have
recently become aware, however, of certain unusual cases where an
unexpected payment to a nonresident alien individual claiming treaty
benefits arises on short notice. In general, a foreign individual
receiving such an unexpected payment currently may be unable to obtain
a TIN prior to payment. In such a case, unless the foreign individual
already has a TIN, the withholding agent would be required to withhold
tax at the 30 percent rate, rather than the treaty rate, and the
foreign individual would be required to file for a refund in order to
obtain the benefits of the income tax treaty. To alleviate this filing
burden on foreign individuals, IRS is putting in place administrative
procedures that will allow certain withholding agents, who also are
acceptance agents and who make unexpected payments to foreign
individuals, to apply for and obtain an individual taxpayer
identification number (ITIN) for such individuals on an expedited
basis."
http://www.networkmanagementguide.com/taxes/Gambling_winnings_international_taxpayer.htm
Application for IRS Individual Taxpayer Identification Number:
Nonresident Alien Individual.
"If you are a nonresident alien visitor with gaming winnings, your
Form W-7 will be processed if submitted through the appropriate gaming
official serving as an acceptance agent."
http://www.irs.gov/pub/irs-pdf/fw7.pdf
"To apply for an ITIN, file Form W-7 with the IRS. It usually takes
4-6 weeks to get an ITIN."
Mail to:
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
http://www.irs.gov/pub/irs-pdf/iw8ben.pdf
>>>>>> W-8BEN
Form W-8BEN:
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
http://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Form W-8BEN Instructions:
"Provide Form W-8BEN to the withholding agent or payer before income
is paid or credited to you. Failure to provide a Form W-8BEN when
requested may lead to withholding at a 30% rate (foreign-person
withholding) or the backup withholding rate."
Giving Form W-8BEN to the withholding agent.
"Do not send Form W-8BEN to the IRS. Instead, give it to the person
who is requesting it from you. Generally, this will be the person from
whom you receive the payment or who credits your account. Give Form
W-8BEN to the person requesting it before the payment is made to you
or credited to your account. If you do not provide this form, the
withholding agent may have to withhold at a 30% rate (foreign-person
withholding) or backup withholding rate. If you receive more than one
type of income from a single withholding agent for which you claim
different benefits, the withholding agent may, at its option, require
you to submit a Form W-8BEN for each different type of income.
Generally, a separate Form W-8BEN must be given to each withholding
agent."
http://www.irs.gov/pub/irs-pdf/iw8ben.pdf
I hope I've been able to help to sort this out for you. If you have
any questions, please post a clarification request *before*
closing/rating my answer and I'll be happy to reply.
Thank you,
hummer
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