Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Taxation

Taxation of Nonresidents

Gambling Income

Some international students and scholars receive income from gambling. This income is not effectively connected with the reason for their visit to the U.S. and must be reported on Schedule NEC, page 4, and not on Form 1040NR, page 1.

Tip

Canadian residents may report their net winnings, while residents of all other countries must report their gross winnings. Separate lines on Schedule NEC are provided for computing the tax for these two scenarios.