請參考 http://usamega.com/powerball-faq.htm

Can non-US citizens play?

What if a non-US citizen wins?

Yes, non-US citizens can legally play, and non-US citizens are eligible to win any prize offered in the game.

If a non-US citizen wins, they would claim their prize in the same manner that a US citizen would, but the taxes withheld would be different. For example, federal withholding for non-US citizens is a flat 30%.? Also, individual states may have different tax structures for non-US citizens than they do for US citizens.? Depending on which country the person is a legal resident of, there also may be tax treaties between the US and that other country which could be helpful in offsetting whatever the US tax liabilities are.

In short, non-US citizens can play and win Powerball.? If a non-US citizen wins a large prize, they will be responsible for some amount of tax, which in the end will probably be an amount similar to what a US citizen would pay, but there are so many possible variations with international tax codes that you'll need to consult with a local tax attorney if you need to know a precise amount of tax liability.

非美國公民可以下注嗎？假如非美國公民贏得獎金如何領取？

是的，非美國公民也可以合法的下注，而且非美國公民也可以遊戲所提供的獎金。假如非美國公民贏得獎金，他會與美國公民相同的方式領取獎金，但是在稅賦方面將會有所不同；美國聯邦政府將會收取非美國公民30%的稅額。 因此，不同國家也許也有針對美國公民及非美國公民有不同的稅賦制度。 依照每一個國家合法的居民，也許有對於美國和其他的國家補償美國納稅義務是的過程中有幫助的那個其他國家之間稅款條約。
總而言之，非美國公民也可以合法的下注並且贏Powerball獎金。如果一位非美國的公民贏得大獎，他們將支付部份稅額，類似於一位美國公民將支付的金額，假如你要知道詳細的稅賦金額，你將需要和一位本地稅款律師協調。