How to Get an ITIN as a Canadian Landlord (2026 Guide)

ITIN is required for any of the following:

• Canadian residents filing 1040-NR for US rental income — the primary case. You file 1040-NR with Schedule E and attach Form W-7 the first year (subsequently just file 1040-NR once you have the ITIN).
• Canadian co-owners of US property — each individual on title needs their own ITIN. Joint ownership doesn't share one ITIN; each person files separately.
• Canadian sellers of US property (FIRPTA) — the sale of US real estate by a foreign person triggers withholding under FIRPTA. You need an ITIN to file 1040-NR for the sale year and to apply for a withholding certificate (Form 8288-B) to reduce FIRPTA withholding if your actual tax liability is lower than 15% of gross sale price.
• Spouses and dependents on a cross-border return — if a spouse is claimed on the 1040-NR as a dependent and doesn't have an SSN, they need their own ITIN.

Who does NOT need an ITIN:

• Dual Canadian-US citizens (they have an SSN — use it)
• Green card holders (SSN applies)
• Anyone who worked in the US previously and already holds an SSN
• Canadians with no US tax filing requirement (e.g., snowbirds below the Substantial Presence Test threshold with no US income)

Form W-7 (Application for IRS Individual Taxpayer Identification Number) is available on irs.gov. The form collects:

• Reason for applying (Box a-h): Select Box (b) — Nonresident alien filing a US tax return. This is the correct category for Canadian landlords filing 1040-NR. Do not select (h) "Other" — it triggers additional IRS scrutiny and delays.
• Name (legal name as it appears on your passport)
• Mailing address — this is where the IRS will mail your ITIN letter. Use your Canadian address.
• Foreign (non-US) address — same as mailing address for most Canadians
• Date of birth and country of birth
• Country of citizenship — Canada
• Foreign tax ID number — your Canadian Social Insurance Number (SIN). Technically optional, but including it helps IRS records.
• Type of US visa — leave blank (you're filing as a non-resident landlord, not on a visa)
• Identification document information— passport number, issue date, expiration date, issuing country (Canada)
• Signature and date

Identity document requirement: This is the operational bottleneck. The IRS requires original documents or certified copies. A passport is the preferred single document — it satisfies both identity and foreign status requirements on its own. Regular photocopies are rejected.

Your two options:

• Mail your original passport to the IRS ITIN Operations office (Austin, TX). It will be in their custody for 7-11 weeks. You cannot travel internationally during that time without a new passport. The IRS uses insured registered mail to return it.
• Use a Certifying Acceptance Agent (CAA)— see the next section.

A Certifying Acceptance Agent (CAA) is an IRS-authorized professional who can verify your identity documents in person and submit Form W-7 with a certification that keeps your original passport in Canada.

CAA process:

1. Find a Canadian CAA: search at irs.gov/individuals/acceptance-agent-program, filter by Country = Canada. Many cross-border CPAs are CAAs.
2. Schedule an in-person (or sometimes video-verified) appointment. Bring your original passport.
3. The CAA examines your passport, prepares Form W-7, and completes the Certification of Accuracy form (their official IRS certification).
4. The CAA submits the package (your W-7 + their certification + your 1040-NR) to the IRS. Your passport is never mailed.
5. ITIN arrives by mail to your Canadian address in 7-11 weeks.

CAA fee: $200-500 for ITIN processing alone, typically bundled into a broader cross-border CPA engagement ($1,500-3,000/year).

IRS Taxpayer Assistance Centers (TAC): IRS offices in the US can also certify documents in person (with an appointment). This requires traveling to a US city — impractical for most Canadians. If you're visiting the US anyway and there's a TAC near your property, it's a fee-free alternative to the CAA.

Who should use a CAA:

• Anyone who travels internationally (your passport is gone for 7-11 weeks if you mail it)
• First-time ITIN applicants who want hand-holding through the process
• Applicants with complex returns (joint owners, multiple properties)

Who can mail the passport:

• Applicants who won't need to travel for 3+ months and have a second form of ID if needed domestically
• Those who are comfortable with insured registered mail to a government office

Standard processing: 7-11 weeks from when the IRS receives your complete application. The ITIN is mailed to the address on Form W-7 — typically your Canadian address.

Timeline by filing period:

• January-February: Fastest — 7-9 weeks. Peak season hasn't started yet.
• March-May (peak): 10-14 weeks. IRS processing slows dramatically during peak tax season. Applications submitted in April can take until July to process.
• June-December: Back to 7-9 weeks. Off-season applications process at normal pace.

What happens after submission:

1. IRS receives application. Assigns processing date.
2. IRS processes ITIN assignment (this is the long step — the document review and identity verification).
3. Once ITIN is assigned, IRS processes your 1040-NR return.
4. ITIN letter mailed to your address on W-7 (a CP565 notice — save it).

Checking status: You can call the IRS ITIN unit at 800-829-1040 (International: +1 267 941 1000) after 7 weeks to check processing status. Online status tracking for ITIN applications is currently not available (as of 2026).

Late filing risk: If your ITIN application is still processing at the April 15 or June 15 deadline, your 1040-NR is technically incomplete but the IRS will not assess a late-filing penalty if the application was submitted with the return on time. File early to give yourself buffer.

ITINs expire if not used on a US federal tax return for 3 consecutive years. An expired ITIN must be renewed via Form W-7 before your next filing.

Who is at risk:

• Annual 1040-NR filers: No expiration risk. Every annual return resets the clock.
• Occasional filers: You bought a US condo, rented it for one year, then left it vacant for 3 years. Your ITIN has expired. When you eventually sell (and need to file 1040-NR for the gain), you'll need to renew first.

The IRS also issues rolling expiration schedules by middle digits of the ITIN (e.g., all ITINs with middle digits 88 expired December 2023; middle digits 90, 91, etc. in subsequent years). Check the IRS website annually if you haven't used your ITIN recently.

Renewal process: Identical to initial application — Form W-7, with renewal checkbox selected, same document verification (CAA or mail passport), same processing time (7-11 weeks). Renew early — submit the renewal at the same time you file the 1040-NR return the ITIN will be used on.

The most common reasons for rejection or delay:

1. Submitting a photocopy of passport (not original or CAA-certified). The IRS requires original documents or copies certified by a CAA or US Consulate official. A regular photocopy or notarized copy is rejected.
2. Selecting the wrong "reason" box. Most Canadian rental landlords should select Box (b): "Nonresident alien filing a US tax return." Selecting (h) "Other" or leaving the box blank triggers additional review.
3. Submitting W-7 without the tax return. Standalone W-7 applications without an attached 1040-NR are valid only in specific exception categories (which most rental landlords don't qualify for). The IRS returns the application.
4. Using an expired passport. Your passport must be valid (not expired) at the time of application. The IRS won't accept expired identity documents.
5. Wrong Canadian address. The ITIN letter (CP565) is mailed to the address on W-7. An incorrect or outdated Canadian address means the letter goes to the wrong place, and you won't know your ITIN for months.
6. Not renewing an expired ITIN before filing. Filing 1040-NR with an expired ITIN results in rejected processing. Add ITIN status to your pre-filing checklist every year.

BorderBird doesn't apply for ITINs — that's a one-time CPA workflow. But BorderBird handles the rental income tracking that produces the Schedule E data your 1040-NR needs, which is the return your W-7 gets attached to.

The workflow:

1. Track US rental income and expenses year-round in BorderBird (Gmail auto-import handles rent; you log expenses as they occur).
2. At year-end, export the Schedule E CSV — gross rent, expenses by line, net income.
3. Your cross-border CPA (who may also be your CAA) uses that export to prepare 1040-NR.
4. First year: CPA attaches Form W-7 to the 1040-NR and submits as a package.
5. Subsequent years: CPA files 1040-NR directly using your ITIN.

Try BorderBird free — 1 property, no card needed.

Related reading:

• NR4 Form Complete Guide — the Canadian equivalent for non-resident landlords earning Canadian rent
• BorderBird software overview — what the full product does