Are non-resident aliens in the US required to report their income from online poker on non-us websites?

I know that they are taxed for all US sourced income, but i'm not sure if playing on a foreign site while residing on US soil counts.
Are non-resident aliens in the US required to report their income from online poker on non-us websites?
First make sure you are a resident alien or a non-resident alien. For a resident alien for tax purposes, it is not necessary that you have Green Card. There is a Substantial Presence Test:


"You are considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test you must be physically present in the United States on at least:





1. 31 days during the current year, and


2. 183 days during the 3-year period that includes the current year and the 2 years immediately before the counting:


a. All the days you were present in the current year, and


b. 1/3 of the days you were present in the first year before the current year, and


c. 1/6 of the days you were present in the second year before the current year.





Then if you stayed in USA for the current year for less than 183 days you have another condition:


"Can you show that for the current year you have a tax home in a foreign country and have a closer connection that country than to the United States?"


You must read IRS publication 519: U.S. Tax Guide for Aliens at www.irs.gov.





Now if your quality to be be taxed as resident alien, then you have to show all your world wide income and claim credit for taxes paid in the foreign country.





Warning, find out if for U.S. residents' on-line gambling is illegal. May be you can post another question on answers.yahoo.com.
Reply:Yep, if you put it in a bank account here, you have to pay taxes on it!! Another words, if you spend it here, you pay taxes on it here. For example...Contractors working outside of the US bring back their income and spend it in the US. Taxable???? YEP. Keep it in a foreign bank and spend it here and not pay taxes on it...illegal. Taxes suck, but we all must pay them. And the Government will get them one way or the other. Good luck.