Form 1042-S for Canadian Landlords in Kansas
How to use Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding) when you own rental property in Kansas as a Canadian non-resident.
⚠️ Important Disclaimer
This content is for informational purposes only and does not constitute legal, tax, accounting, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
BorderBird is a rental-management and record-keeping tool. It is not an accountant and does not provide accounting, tax, or legal advice.
March 15 of the following calendar year — both filed with the IRS and furnished to the recipient
Non-resident aliens (including Canadians) receiving US-source rental income; and the withholding agents — property managers, platforms, and business tenants — who pay them
5.58% state income tax — non-resident return required
What is Form 1042-S?
Form 1042-S is the slip a US withholding agent — a property manager, a tenant paying rent in the course of a trade or business, or a platform like Airbnb or VRBO — issues to a non-resident alien reporting US-source income and the tax withheld from it. For a Canadian with a US rental it is the IRS mirror of the CRA's NR4: it shows gross rent in box 2 and the 30% withheld in box 7a, and it is the document the landlord uses to claim that withholding back as a credit on Form 1040-NR.
How Form 1042-S Applies to Kansas Rental Property
As a Canadian non-resident landlord with property in Kansas, you must comply with both CRA (Canadian) and IRS (US federal) tax obligations. Form 1042-S is part of your US federal filing requirements.
Kansas also imposes a state income tax of up to 5.58% on rental income. You must file a Kansas non-resident state income tax return in addition to your federal Form 1040-NR.
Who Must File Form 1042-S?
Non-resident aliens (including Canadians) receiving US-source rental income; and the withholding agents — property managers, platforms, and business tenants — who pay them
Filing Deadline
March 15 of the following calendar year — both filed with the IRS and furnished to the recipient
Key Steps for Kansas Landlords
- Confirm you need to file — Review the eligibility criteria above. Not every Canadian landlord with Kansas property will need every IRS form.
- Obtain an ITIN if needed— If you don't have a US Social Security Number, apply for an Individual Taxpayer Identification Number via Form W-7 before filing.
- Gather your Kansas records — Collect rent received, expenses paid (mortgage interest, property management, repairs, insurance), and property tax bills.
- Complete Form 1042-S — Follow the IRS instructions for this form, incorporating your Kansas-specific figures.
- File by the deadline — March 15 of the following calendar year — both filed with the IRS and furnished to the recipient
- Report on your Canadian return — You must also report this income to CRA on your T1 return and claim a foreign tax credit for any US tax paid.
Related IRS Forms
Form 1042-Sis typically filed alongside other IRS forms. Review the related forms listed in the info box above, and consult a cross-border tax accountant to ensure you're filing everything required for your Kansas rental property.
Frequently Asked Questions
Do I need to file Form 1042-S as a Canadian landlord in Kansas?
Non-resident aliens (including Canadians) receiving US-source rental income; and the withholding agents — property managers, platforms, and business tenants — who pay them If you own rental property in Kansas, Form 1042-S is an IRS requirement — review the eligibility criteria above for your specific situation.
What is the deadline to file Form 1042-S for Kansas rental income?
March 15 of the following calendar year — both filed with the IRS and furnished to the recipient You must also file a Kansas non-resident state income tax return by the state deadline.
Does Kansas have its own version of Form 1042-S?
Form 1042-S is a federal IRS form and applies the same way in every US state. However, Kansas also requires a separate non-resident state tax return to report your rental income at Kansas's 5.58% income tax rate.
Can I deduct Kansas expenses on Form 1042-S?
Deductible expenses depend on the form. For Schedule E and Form 1040-NR, you can typically deduct mortgage interest, property management fees, repairs, property taxes, and depreciation on your Kansas rental property. Consult a cross-border tax accountant for your specific situation.
Simplify your Kansas rental tax prep
BorderBird tracks your Kansas rental income in USD, converts to CAD at CRA-approved rates, and generates reports your accountant needs to file Form 1042-S and your Canadian T1 return.
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