Wow, a lot of nonsense on this site. If you are a US citizen, every $1 in gambling winnings (less legitimate deductions) is taxable income, no matter where you win it. SOMETIMES there is a treaty which allows you to pay taxes only in the country where you earn the income, but no such treaties exist where most of the offshore betting goes on. Winnings are taxable the moment they go into your account and you are able to get your hands on them, not when you actually withdraw them. Dodging taxes can land you in jail. The IRS has lots of ways of finding out.