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Important callout: Certain gambling winnings are exempt from US tax, including blackjack, craps, baccarat, roulette, or big six wheel. Non-US residents who win the national lottery will be subject to a 30%-38.8% withholding rate if winnings exceedR$599.99.
Taxes on Lottery Winnings for US Expats & Nonresident Aliens
brighttax : blog : taxes-on-lottery-winnings
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There's no gray area in the U.S. tax code, though. It says that you must pay taxes on money that you earn if you are a citizen of the country. That includes money earned through gambling  this goes beyond mere poker games  and it counts money you earn overseas.
Do you have to pay taxes on offshore gambling winnings?
kundrataxlaw : blog : 2024/10 : do-you-have-to-pay-taxes-on-...
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