IRS Form Guides by US State
As a Canadian landlord, your IRS obligations depend on which US state your rental property is in. Select your state for a guide covering Schedule E, Form 1040-NR, FIRPTA, and other forms specific to that state.
Forms covered for each state
Schedule EForm 1040-NRForm W-7Form 4562FBAR (FinCEN 114)Form 8840Form 8288Form 8938Form W-8ECIForm 1116Form 8833Form 1042-S
Popular states for Canadian landlords
Arizona
2.5% state tax
California
13.3% state tax
Florida
No state tax
Nevada
No state tax
New York
10.9% state tax
South Carolina
6% state tax
Texas
No state tax
Washington
No state tax
All US states
AlabamaAlaskaArkansasColoradoConnecticutDelawareGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNew HampshireNew JerseyNew MexicoNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth DakotaTennesseeUtahVermontVirginiaWest VirginiaWisconsinWyomingDistrict of Columbia
The forms are the easy part. The bookkeeping behind them is not.
BorderBird tracks rent and expenses on your US property in both currencies and exports a Schedule E that matches what you actually collected — with the CRA side reconciled at the same time.