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.
Applied for with first 1040-NR or when needed for FIRPTA
Non-resident aliens who need a US taxpayer identification number for tax filing or FIRPTA purposes
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
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