RentLedgerRentLedger
IRS

Form W-7

Application for IRS Individual Taxpayer Identification Number (ITIN)

⚠️ Important Disclaimer

This content is for informational purposes only and does not constitute legal, tax, 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.

Filing deadline

Applied for with first 1040-NR or when needed for FIRPTA

Who must file

Non-resident aliens who need a US taxpayer identification number for tax filing or FIRPTA purposes

Official resourceIRS official page →

What is Form W-7?

Canadian landlords who do not have a US Social Security Number must obtain an ITIN to file US tax returns (Form 1040-NR) and comply with FIRPTA withholding rules on property sales.

Who Needs to File Form W-7?

Non-resident aliens who need a US taxpayer identification number for tax filing or FIRPTA purposes

Filing Deadline

Applied for with first 1040-NR or when needed for FIRPTA

Related Forms

ITINW-7tax IDnon-residentFIRPTA

Simplify your cross-border tax prep

RentLedger automatically tracks your rental income, converts currencies using CRA-approved rates, and exports reports your accountant can use to file Form W-7.

Try RentLedger Free →