If a nonresident alien receives gambling income won in the U.S., which is not effectively connected with a U.S. trade or business and is not exempted by treaty, 30% tax is imposed.

However, if a nonresident alien receives non-business gambling winning from playing blackjack, baccarat, craps, roulette, or big-6 wheel in the U.S., no tax is imposed. 

Nonresident aliens are subject to tax at a graduated rates on net gambling income won in the U.S. which is effectively connected with a U.S. trade or business.

US & Canada Tax - Lily Lo CPA Professional Corporation - Edmonton, Alberta