The reason why I say that Indian casinos withhold tax from non US citizens is because twice I have been at the poker table at hard Rock and a Canadian man and then another time a British man have hit jackpots for a few hundred dollars and both times the casino withheld a percentage. The Canadian was complaining that the money was being withheld because he was a foreigner. I never really was informed of an officail rule, just going by what was said. When people who can produce a SS card hit the same jackpot all the money is paid to them along with a tax form. I know MagicalHeat is up on things of this nature, maybe he can chime in.