I found in the NVidia forums where it has been asked and the answer is that audio over HDMI is NOT currently supported in the NVidia Linux drivers and it may be supported sometime in the future.
http://www.nvnews.net/vbulletin/showthread.php?t=97993&highlight=hdmi+audio -- No HDMI audio with ALC883 chipset https://bugs.launchpad.net/bugs/148097 You received this bug notification because you are a member of Ubuntu Bugs, which is the bug contact for Ubuntu. -- ubuntu-bugs mailing list ubuntu-bugs@lists.ubuntu.com https://lists.ubuntu.com/mailman/listinfo/ubuntu-bugs