TaxRefund.gg

Recover the U.S. tax withheld from your winnings

For gamers, streamers, athletes and creators resident outside the United States.

U.S. payers withhold 30% at source from prize money, streaming and sponsorship income paid to non-residents. Most of it is not owed: income earned outside the United States is not subject to U.S. tax, and residents of a country with a U.S. tax treaty are often exempt on prize money won at U.S. events as well.

The refund is claimed from the IRS with a U.S. tax return for each year. The calculator estimates it from the Form 1042-S of each year.

Calculate the refund

Calculator

Years 2023 to 2025. Upload each Form 1042-S or enter the figures by hand.

Who the service is for

How it works

1

Calculate

Enter the figures from each Form 1042-S, or upload the forms.

2

Order

Identity check, documents and payment, all online.

3

Track

A private tracker shows each year, from filing to refund.

Frequently asked questions

Who is entitled to a refund?

Anyone resident outside the United States whose U.S. income had tax withheld at source. Income for work done outside the United States is not subject to U.S. tax at all. Income from events held in the United States is taxed at graduated rates from 10%, and for residents of most treaty countries it is exempt up to the treaty threshold.

Why a refund is due →

Which years can be claimed?

2023, 2024 and 2025. Tax withheld counts as paid on the filing deadline of the year's return, 15 June of the following year, and a refund has to be claimed within three years of that date. The 2023 refund can be claimed until 15 June 2027. The deadline for 2022 passed on 15 June 2026.

Is an SSN or ITIN needed?

Yes. Every federal refund requires a U.S. taxpayer identification number: an SSN or an ITIN. Without either, the ITIN application is part of the order.

How much does it cost?

ITIN application: US$250, paid at the start of the order. No charge with an SSN or a valid ITIN.

Pay later deposit: with an SSN or ITIN already, US$250 is paid at the start of the order and offset against the 20% when the refund is issued.

Fee on the refund: 10% if paid now, or 20% if paid when the refund is issued. There is no fee on amounts that are not refunded.

How long does it take?
  • Phase 1
    ITIN: 8 to 12 weeks.
  • Phase 2
    Return processing by the IRS: 6 to 10 weeks after the ITIN is issued.
  • Phase 3
    Refund payment: up to 6 months after the return is confirmed as processed.

Times can be longer in exceptional situations, such as U.S. government shutdowns, public health emergencies, the peak of the U.S. filing season (15 April) and natural disasters.

Why is ID.me registration required?

The IRS only pays refunds to international taxpayers who have verified their identity with ID.me and linked it to their IRS account. Without it, the refund is not released and the IRS gives no information by phone. Registration is free and required for every order.

Which documents are needed?

The Form 1042-S for each year, two government-issued photo IDs and a proof of address issued in the last 90 days. Treaty relief is claimed on the return with the country of residence stated on it.

How is progress followed?

After payment, a private tracker shows the status of each year and the expected dates.

What if the IRS does not release the refund?

The case is followed up with the IRS and, when needed, with the Taxpayer Advocate Service. There is no fee on amounts that are not refunded.

Is my data safe?

Yes. Documents are stored with restricted access and handled under U.S. federal law and, for clients in the European Economic Area and the United Kingdom, the GDPR and the UK GDPR. Details are in the Privacy Policy.

Secure document uploadNo fee on amounts not refundedPrices in U.S. dollars
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Your right

Why a refund is due

When a U.S. company pays a non-resident, it withholds 30% at source. The withholding is a prepayment, not the final tax. For players and creators resident abroad it is usually far more than the tax actually due.

Income earned outside the United States is not taxed there

Pay for services is sourced where the services are performed (§861(a)(3) and §862(a)(3) of the Internal Revenue Code). Prize money from tournaments played outside the United States, and streaming done from home, is foreign-source income. A non-resident owes no U.S. tax on it, so all the tax withheld on it is refunded.

Income from U.S. events: the treaty threshold

Prize money won at events held in the United States is U.S.-source. Most U.S. tax treaties exempt it for residents of the other country, unless the year's gross receipts from performing in the United States exceed the threshold in the treaty's article on artistes and sportsmen.

Country of residenceExempt up to (per year)
United Kingdom, Germany, Ireland, Italy, Austria, Belgium, Denmark, Finland, Czech Republic, Slovak Republic, Estonia, Latvia, Lithuania, Malta, IcelandUS$20,000
Canada, Bulgaria, SloveniaUS$15,000
France, Netherlands, Spain, Portugal, Switzerland, Norway, Luxembourg, Australia, New Zealand, JapanUS$10,000
SwedenUS$6,000
Poland, UkraineNot exempt

Source: IRS Tax Treaty Table 2. Above the threshold, all U.S. event income for that year is taxable.

Above the threshold, or without a treaty: graduated rates

U.S. event income that is not exempt is taxed as business income at the graduated rates, from 10% to 37%, after a 20% deduction on business income. The rates up to 24% sit below the 30% withheld.

RateTaxable income in 2025
10%Up to US$11,925
12%US$11,925 to US$48,475
22%US$48,475 to US$103,350
24%US$103,350 to US$197,300
32%US$197,300 to US$250,525
35%US$250,525 to US$626,350
37%Over US$626,350

Source: IRS Revenue Procedure 2024-40

Example

Resident of Germany · 2025 prize money (box 2)US$40,000
Of which won at an event in the United StatesUS$8,000
Withheld at 30% (box 10)US$12,000
U.S. tax due (event income under the US$20,000 threshold)US$0
RefundUS$12,000
Germany–United States treaty, article 17.

What the law says

The Taxpayer Bill of Rights gives every taxpayer, resident or not, the right to pay no more than the correct amount of tax. Anything withheld above that is recovered through the annual return.

Calculate the refund →
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Taxpayer identification

SSN and ITIN

To process a return and pay a refund, the IRS requires a U.S. taxpayer identification number: an SSN or an ITIN. Either one is enough.

SSN

The Social Security number is issued by the Social Security Administration to citizens, residents and foreign nationals authorised to work in the United States. Anyone who has worked in the United States on a work visa may have one. An SSN does not expire, and it is not issued through this service.

ITIN

The ITIN is issued by the IRS to people who must deal with U.S. tax and are not eligible for an SSN. An ITIN not used on a return for three consecutive years expires on 31 December of the third year. An expired ITIN is renewed through the same process as a new application: answer No in the calculator.

How to tell

Both have nine digits, in the format 000-00-0000. An ITIN always starts with 9; an SSN never does. An ITIN holder received a confirmation letter from the IRS (notice CP565), and the number may appear in box 13e of the Form 1042-S.

ITIN application

The application is made on Form W-7, sent to the IRS with the first return. The passport is certified and sent as a copy, so the original stays with the applicant. The ITIN is issued in 8 to 12 weeks.

Cost

US$250, paid at the start of the order. No charge with an SSN or a valid ITIN.

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    Full name

    Exactly as on the passport.