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UK resident claiming tax back

I had a win on my recent trip and the casino withheld 30% tax. They gave me a form which I need to submit to the IRS to obtain an ITIN. Does anyone have any recent experience with this? I presume I can send a certified copy of my passport?

When a non-US resident, such as a UK citizen, wins money at a US casino, a 30% federal tax is typically withheld on gambling winnings. To claim a refund or tax back, you must file the appropriate forms with the IRS. Since you do not have a US Social Security Number, you will need an Individual Taxpayer Identification Number (ITIN).

Here is the process in detail:

  • Form W-7: This is the application for an ITIN. You will submit this along with your US tax return (Form 1040-NR) to the IRS.
  • Supporting Identification Documents: You are correct that a certified copy of your passport can be submitted. The IRS requires either the original passport or a certified copy from the issuing agency (not a notarized copy). Other documents can be used in certain cases, but the passport is the standard.
  • Form 1042-S: The casino should provide you with a Form 1042-S, which reports the gambling winnings and the amount of tax withheld. This form must be attached to your tax return.

Step-by-step process:

  • Obtain Form W-7 from the IRS website and carefully fill it out.
  • Attach the certified copy of your passport and any other required ID documents.
  • Prepare Form 1040-NR, reporting your gambling winnings as income, and attach Form 1042-S provided by the casino.
  • Mail all documents to the IRS address specified in the W-7 instructions (usually the ITIN processing address for non-residents).
  • Wait for the IRS to process your ITIN application along with your tax return. Once approved, any refund due from over-withholding will be sent to you.

Additional tips:

  • Make sure all documents are legible and certified properly, as the IRS will reject non-compliant submissions.
  • The process can take 8–12 weeks or longer, so plan accordingly if you want the refund before leaving the US.
  • Consider consulting a tax professional familiar with US gambling winnings for non-residents, especially if large amounts are involved, to ensure correct filing.

In short, yes, submitting a certified copy of your passport along with Form W-7 and your 1040-NR is the standard approach for a UK resident claiming a refund of the 30% withholding on gambling winnings in the US.

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