The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding.

FIRPTA authorized the United States to tax foreign persons on dispositions of U.S. real property interests. Tax law requires that a non-resident alien who sells an interest in real property is subject to withholding, for tax purposes, of 15% of the gross sales price.

You may file a request for early refund of the FIRPTA withholding.

Casinos follow the IRS guidelines, however, there are several ways to avoid or to minimize gambling winnings tax on foreign nationals.

Winnings can be be offset by your losses, and the net gains are taxed at a graduated tax rate. At the graduated rate you may find that the tax rate imposed is substantially less than the 30% rate imposed by the withholding system.

Gambling winnings are fully taxable and you must report the income on your tax return.