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 8833
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
6.5% state tax
Texas
No state tax
Washington
No state tax
All US states
AlabamaAlaskaArkansasColoradoConnecticutDelawareGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNew HampshireNew JerseyNew MexicoNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth DakotaTennesseeUtahVermontVirginiaWest VirginiaWisconsinWyomingDistrict of Columbia