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However, the IRS has its own set of rules. Nonresident alien might be subject to 30% tax on gambling winnings so it is essential to understand the IRS regulations in regards to gambling winnings tax.

Gambling Winnings Tax on Foreign Nationals | US Tax Return and IRS

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Any gambling winnings are subject to federal income tax. If you win more thanR$5,000 on a wager, and the payout is at least 300 times the amount of your bet, the IRS requires the payer to withhold 24% for income taxes. Any gambling losses can offset your gambling winning as long as you meet certain criteria.

Here's How Gambling Winnings Are Taxed - The Motley Fool

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