Tax Guides · IRS Insights · Filing Resources
Everything Canadians and international visitors need to know about recovering the 30% IRS casino withholding — written by filing specialists.
Casino tax recovery is the process of reclaiming the 30% IRS withholding deducted from U.S. gambling winnings for non-resident aliens. Canadians qualify under Article XXII of the Canada–U.S. Tax Treaty by filing Form 1040-NR. These guides cover eligibility, documents, deadlines, and the $199 flat fee that covers everything — no upfront cost.
Every year, thousands of Canadians visit U.S. casinos and have 30% of their winnings withheld at source. A complete guide to recovering that money through IRS Form 1040-NR.
The IRS requires casinos to withhold 30% of gambling winnings paid to non-residents. Why it happens, who it affects, and exactly what you can do about it.
Form 1040-NR is the U.S. Non-Resident Alien Income Tax Return — the only IRS form that allows non-residents to claim a refund of withheld casino winnings.
Most Canadians don't have an Individual Taxpayer Identification Number. You need one to file Form 1040-NR. A step-by-step walkthrough of the application process.
Las Vegas is the most popular U.S. casino destination for Canadians — and one of the most common sources of withheld winnings. Everything you need to recover your Vegas withholding.
Not every country has a tax treaty with the United States. All 25 qualifying countries listed — and how treaty provisions work to allow recovery of the 30% withholding.
3-year IRS deadline — prior-year claims expire
$199 per tax year · No upfront cost · No refund, no charge.
Results may vary. Actual refund depends on individual circumstances, documented losses, and applicable tax treaties.
