BorderBird
🇨🇦 Canadian residents · 🇺🇸 Arizona rental property

Built for Canadians who own Arizona rental property.

If you live in Canada and rent out a property in Scottsdale, Phoenix, Tempe, Mesa, or anywhere in Arizona, you file with CRA and the IRS every year — plus an Arizona state return (Form 140NR) and potentially a Transaction Privilege Tax registration if you rent short-term. BorderBird handles the income tracking so you don't manage three spreadsheets.

Why landlords pick BorderBird
5-minute setup

Create account, set up forwarding, add a property, add a tenant, forward your first email. Five steps, about a minute each.

AI email-forwarding import

Forward your payment and utility-bill emails — one filter, set once — and BorderBird auto-matches each to the right property and tenant, dated and queued for one-click import. It never connects to your inbox.

Forwarded email history

Years of payments in Gmail, Yahoo, Outlook, or Apple Mail? Forward them to your private BorderBird address and BorderBird imports them with their original dates.

AI lease extraction & history

Upload a signed lease PDF — AI pulls dates, rent, and tenant names. Renewals, vacates, and full tenancy history stay organized.

Your Arizona tax situation

Schedule E
Supplemental Income and Loss (IRS, federal)

Arizona rental income reported on Schedule E attached to Form 1040-NR. You'll make the Section 871(d) election on your first 1040-NR to treat Arizona rental income as effectively connected income — deducting mortgage interest, property taxes, insurance, management fees, repairs, and depreciation against gross rent.

AZ Form 140NR
Arizona Non-Resident Income Tax Return

Arizona taxes non-residents on Arizona-source income, including rental income from Arizona property. As a Canadian landlord, you file Arizona Form 140NR (Non-Resident and Part-Year Resident Personal Income Tax Return) for your Arizona rental income. Arizona's individual income tax rate was reduced to a flat 2.5% effective 2023.

AZ TPT
Transaction Privilege Tax (Arizona)

Arizona's Transaction Privilege Tax (TPT) is a state sales tax on the privilege of doing business in Arizona — including rental of residential property. Long-term residential rentals (12+ months) are exempt from TPT. Short-term rentals (vacation/Airbnb) are subject to TPT at roughly 5.6% state + 1-3% city rates. If you rent short-term, you must register with the Arizona Department of Revenue and remit TPT monthly.

T776 + T2209
Canadian reporting + foreign tax credit

Arizona rental income is also reported on your Canadian T1 via T776, converted to CAD at the Bank of Canada annual average rate. US federal + Arizona state taxes paid generate a foreign tax credit (T2209) to offset CRA's claim on the same income. Provincial foreign tax credit may also apply depending on your province of residence.

T1135
Foreign Income Verification (CRA)

If the adjusted cost base of your Arizona property (and other specified foreign property) exceeds CAD $100,000 at any point during the year, you must file T1135 with CRA. Arizona is one of the most active real estate markets — property values have appreciated significantly since 2020, making it worth monitoring this threshold annually.

FIRPTA
Withholding at sale (IRS)

When you sell your Arizona property, FIRPTA requires the buyer's settlement agent to withhold 15% of the gross sale price (or 10% if sale price is under $1M and the buyer intends to occupy). Apply this withholding against your actual tax liability on 1040-NR for the sale year. Arizona's own real estate sales tax (if applicable) is handled separately through the state return.

Why Canadian landlords choose BorderBird for Arizona property

  • Schedule E + T776 from one ledger. Every Arizona rent payment tracked once generates a Schedule E USD export for 1040-NR and a T776 CAD export for your T1 — with the Bank of Canada annual average rate applied automatically.
  • TPT visibility.BorderBird flags whether your Arizona property is in short-term or long-term rental mode based on lease duration. If you're in short-term territory, you'll see a note about Arizona TPT registration requirements.
  • FIRPTA tracking.When you eventually sell your Arizona property, BorderBird's cost basis tracking helps your CPA compute the capital gain and determine whether FIRPTA withholding was over- or under-collected.
  • T1135 threshold visibility.Arizona property values have appreciated sharply. BorderBird shows your US property cost base in CAD so you can see whether you've crossed the $100,000 T1135 reporting threshold this year.
  • Email-forwarding rent auto-import. Forward the payment emails from Arizona tenants paying via Zelle, Venmo, or bank transfers and they are auto-detected and matched to your property. No CSV uploads, no manual entry.

FAQ

Is Arizona a popular market for Canadian snowbird landlords?
Yes — the Phoenix/Scottsdale/Tempe metro is one of the top three US markets for Canadian snowbird real estate purchases (alongside South Florida and Texas). The combination of mild winters, affordable real estate relative to Canadian markets, no state income tax on most types of income (now a flat 2.5% on rental income), and an active rental market make Arizona a natural target. Canadians own tens of thousands of Arizona properties.
What is Arizona TPT and does it apply to my long-term rental?
Arizona's Transaction Privilege Tax (TPT) is effectively a state-level sales tax on business activities in Arizona. Long-term residential rentals — defined as 30 days or more in some cities, or 12+ months under state definitions — are generally exempt from TPT. Short-term rentals (vacation rentals, Airbnb, VRBO) are subject to TPT at approximately 5.6% state rate plus city rates (Mesa, Scottsdale, Chandler each add 1-2%). If you rent short-term, register with the AZ DOR and city at azdor.gov/transaction-privilege-tax.
Do I need to file an Arizona state tax return as a Canadian landlord?
Yes. Arizona taxes non-residents on Arizona-source income, including Arizona rental income. You file Arizona Form 140NR (Non-Resident Income Tax Return) reporting your net Arizona rental income (gross rent minus deductible expenses). Arizona's flat 2.5% income tax rate (effective 2023) means the state tax liability is relatively modest — a property generating $12,000 net rental income would produce approximately $300 in Arizona state tax.
Can I deduct Arizona property taxes on both my US and Canadian returns?
Yes — the same Arizona property taxes can be deducted on Schedule E (US side) and T776 (Canadian side, converted to CAD). This isn't double-counting from a tax perspective because you're reporting the income on both returns; the expense deduction reduces the taxable income on both. The foreign tax credit mechanism then prevents the remaining taxable income from being taxed twice.
How does BorderBird handle Arizona rental income for Canadian landlords?
BorderBird tracks Arizona rental income in USD (via auto-import from the Zelle, Venmo, and bank notification emails you forward), converts to CAD at the Bank of Canada annual average rate for T776 purposes, and produces a Schedule E CSV that maps expenses to IRS lines. You also get T1135 threshold visibility as your property's cost base approaches CAD $100,000. The year-end export gives your cross-border CPA everything they need for 1040-NR, AZ Form 140NR, and T1.