Gambling losses are entered on line 10b, with net gambling income (zero if negative) entered on line 10c. Proceeds from lotteries and raffles are also included on line 10a, but winnings from blackjack, baccarat, craps, roulette, or big-6 wheel are not included here. Instructions: Gambling and lottery winnings for residents of Canada are included on line 10a of Schedule NEC.Access Schedule NEC for Form 1040-NR here.Start your return using the link above - otherwise, fill in the forms manually via the instructions below. Your lottery winnings, as well as your gambling winnings and losses, will be recorded on Schedule NEC (as part of Form 1040NR) as long as you are not engaged in the trade or business of gambling. Sign up and start now | 1040-NR Instructions The US return to be filed is Form 1040NR, US non-resident alien income tax return. income taxes withheld from lottery winnings or gambling winnings. tax return to get a refund from the IRS (Internal Revenue Service) of U.S. taxes were withheld from blackjack, baccarat, craps, roulette, or big-6 wheel winnings.Ĭanadian residents must file a U.S. gambling losses to offset some or all of the winnings or

If you are a Canadian resident and have had 30% tax withheld from lottery or gambling winnings in the United States, some or all of the tax can be recovered if:

Recover tax on slot machine winnings