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Apply for an ITIN ... Gambling winnings are fully taxable and you must report the income on your tax return. Gambling income includes but isn't limited to winnings from lotteries, raffles, horse races, and casinos. ... A payer is required to issue you a Form W-2G.pdf, Certain Gambling Winnings, if you receive certain gambling ...

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Actually that isn't true. There are cases where both of those sites will ask for your SSN. All US sites have been known to do it for various reasons (typically security related and also dependent on what types of cashout and deposit methods one uses). You don't need a SSN however as you are not a US citizen. Scores Casino NJ - Legal US Online Poker News & Reviews

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