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
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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.
Provided to the withholding agent before the first rental payment; renewed every 3 years
Non-resident alien landlords who have made (or intend to make) a Section 871(d) election to treat US rental income as ECI
What is Form W-8ECI?
Canadian landlords who elect to treat US rental income as Effectively Connected Income (ECI) under IRC Section 871(d) must provide Form W-8ECI to their US tenants or property managers. This exempts the rent from the default 30% flat withholding tax and allows the landlord to file Form 1040-NR with full expense deductions instead.
Who Needs to File Form W-8ECI?
Non-resident alien landlords who have made (or intend to make) a Section 871(d) election to treat US rental income as ECI
Filing Deadline
Provided to the withholding agent before the first rental payment; renewed every 3 years
Related Forms
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