I'm not sure if this applies only to non residents or to anyone that gets a 1042-S when getting a handpay over $1200.00 I am Canadian, visit Vegas a few times every year and usually return home with a 1042-S. The first time, I used a service to get my taxes back but when I saw how easy it was, I file my own returns on a 1040NR. Last year, my return was held up because there was no ITIN number noted on the 1042-S. The IRS asked me to write it in the appropriate area and fax it to them which I did and shortly thereafter, I got my refund. This year, I filed my return for a refund in January while I was vacationing in Palm Springs, figuring it would be processed faster if mailed down there. Doesn't matter. If your return is completed on a 1040NR based on a 1042-S gambling win, they reserve the right to delay processing for up to 6 months. Wonderful! Just over a week ago, I checked "Where's my refund" to discover that the IRS has now received my return and are processing it. Nothing has happened since then so I called them this morning. Only had to wait an hour... anyways, I tell them my situation, tell them that I have a code of 1581 and asked if there was any issues. I'm told that there is a new policy this year for returns that include a 1042-S form. Apparently, the IRS has had issues with many casino's where the casino does not include the SSN or ITIN when they are filling out the form. That is a problem because the IRS has trouble verifying that the casino has actually remitted the withholding tax to the IRS. Being Canadian, he asked if my ITIN number was typed in the appropriate area of the 1042-S. I said no and that I had written it in before I filed my return. I was told that they don't accept written ITIN numbers anymore. Typed only. What about last year, I asked. Nope, that doesn't work this year. New directive came out in January and SSN and ITIN numbers must be typed on the 1042-S form because anyone can write a number in. I was told that when you get a handpay that includes a 1042-S, you must get them to type in your SSN or ITIN number on the form or you risk having your return delayed or even rejected. I asked how am I supposed to remember my ITIN number. He said the casino can have that info on your loyalty card but if not, write it down and bring it with you and provide the number if you are getting issued the 1042-S I'm sorry for the long winded post but I wanted people to know what is going on and that you need to be prepared so that you don't have issues with delays or rejection pending further proof. While I was in Palm Springs, I got another 1042-S and nope, no ITIN number was entered. I'll be delayed again next year as well. I asked the agent why they don't post this on their site to the public and he agreed and apologized. That and .50 cents won't buy me a coffee. Americans...make sure your SSN number is typed on the 1042-S. Canadians, bring your ITIN number down with you and give it to the attendant when they get your ID and request it be typed in. You'll save yourself some frustration down the road.