IRS Forms for Canadian Landlords in District of Columbia
Your IRS obligations as a Canadian landlord with District of Columbia rental property. Each guide is tailored to District of Columbia's specific tax rules.
10.75%
District of Columbia state income tax
0.56%
Avg property tax rate
15%
FIRPTA withholding on sale
IRS Form Guides for District of Columbia
Schedule E
Supplemental Income and Loss (from rental real estate)
US Schedule E is used by non-resident alien landlords who elect to treat US rental income as effectively connected incom…
Form 1040-NR
US Nonresident Alien Income Tax Return
The primary US income tax return for non-resident aliens, including Canadian landlords with US rental property. Required…
Form W-7
Application for IRS Individual Taxpayer Identification Number (ITIN)
Canadian landlords who do not have a US Social Security Number must obtain an ITIN to file US tax returns (Form 1040-NR)…
Form 4562
Depreciation and Amortization
Used to claim depreciation on US rental property. Residential rental property depreciates over 27.5 years using straight…
FBAR (FinCEN 114)
Report of Foreign Bank and Financial Accounts
US persons (including Canadian citizens with US green cards or substantial presence) must file an FBAR if they have fina…
Form 8840
Closer Connection Exception Statement for Aliens
Canadian landlords who spend significant time in the US may meet the Substantial Presence Test and be treated as US resi…
Form 8288
US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interests (FIRPTA)
When a Canadian sells US property, the buyer is required to withhold 15% of the gross sale price under FIRPTA (Foreign I…
Form 8938
Statement of Specified Foreign Financial Assets (FATCA)
US persons with specified foreign financial assets exceeding $50,000 (or $100,000 for joint filers) must file Form 8938 …
Form W-8ECI
Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Canadian landlords who elect to treat US rental income as Effectively Connected Income (ECI) under IRC Section 871(d) mu…
Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Canadian landlords who claim treaty benefits under the Canada-US Tax Treaty (e.g., reduced withholding rates, exemption …
Track your District of Columbia rental income
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