Glossary

ITIN

Individual Taxpayer Identification Number (IRS)

An ITIN (Individual Taxpayer Identification Number) is a nine-digit US tax processing number issued by the IRS to individuals who have a US tax filing or reporting obligation but are not eligible for a Social Security Number. A non-US owner of US rental property needs one to file Form 1040-NR and to provide a valid W-8ECI to a withholding agent.

Who it applies to: A non-US person with a US tax filing or reporting obligation and no SSN.

Key facts

Issued by: The IRS (apply on Form W-7)
Format: Nine digits, beginning with 9
Needed for: Form 1040-NR, W-8ECI, US rental reporting
Not: Work authorization or an SSN substitute

How it works

Apply on Form W-7 with certified proof of identity and foreign status, usually alongside your first US tax return.
The ITIN lets you file a 1040-NR and give a payer a valid W-8ECI to stop the 30% gross rental withholding.
An ITIN can expire if unused for three consecutive years and may need renewal before your next filing.

Go deeper: Non-Resident Landlords: cross-border tax

Related terms

1040-NR

The US income tax return a non-resident files to report US-source income taxed on a net basis — including rental income reported on Schedule E. Generally due April 15, or June 15 with no US wages.

W-8ECI

The IRS form a non-US owner gives a US tenant or property manager to stop the default 30% withholding on gross US rent — so the rental is taxed on net income via a 1040-NR instead.

Schedule E

The IRS form for reporting supplemental income and loss, including rental real estate — where a Canadian reports a US rental's income and expenses.

Frequently asked questions

Why does a Canadian landlord need an ITIN?

A Canadian who owns US rental property has a US filing obligation. An ITIN is required to file the 1040-NR that reports the rental and to submit a valid W-8ECI so the tenant or manager can stop withholding 30% of the gross rent.

How do I get an ITIN?

You apply on IRS Form W-7 with documents proving your identity and foreign status, typically submitted with your first US tax return or through an IRS-authorized Certifying Acceptance Agent.

This definition is general information, not tax advice. See the full guide above and verify current rules with the CRA or IRS. ← Back to the glossary

BorderBird helps cross-border landlords track rent and prepare CRA NR4 and IRS Schedule E filings — see how it works.