Why the rental file runs through a nine-digit number
The US taxes your Florida rent either at 30 percent of GROSS (the default withholding) or, on election under 871(d), on NET income at graduated rates: the election that turns most modest rentals from confiscatory to reasonable. Both the election and the 1040-NR that carries it need a US tax ID, and a Canadian without work authorization gets the ITIN, not an SSN. The W-7 is the door: filed with original-or-certified identity documents and a reason (your filing obligation), either mailed WITH a return, or processed through a certifying acceptance agent who verifies the passport and mails certificates instead. Renewals follow IRS rules when ITINs lapse from non-use.
Opinion: the CAA fee is the best money in the file: weeks without your passport in a mail stream is a risk no snowbird calendar wants.
Who does NOT need an ITIN
The owner who never rents (no US filing obligation from the home itself); holders of SSNs from past US work (use the SSN); and buyers at closing per se: FIRPTA's withholding certificates have their own ID mechanics covered in the sale chapter.
The frame, level by level
| Aspect | Federal US | Federal CA | State (FL) |
|---|---|---|---|
| The identifier | ITIN via W-7 (IRS page of the day governs) | Your SIN stays Canadian: no role in US filings | No state income tax, no state ID |
| What it unlocks | 1040-NR, the 871(d) net election, treaty positions | Foreign tax credit mechanics at home (T2209) | Not applicable |
| Who verifies identity | IRS by mail, or CAAs | Not applicable | CAAs practice across Florida |
A worked example: Lise's first rental year, 2026
Lise's villa rents at 30,000 USD per year. Without the file: 30 percent of gross withheld, 9,000 USD gone regardless of expenses. With it: W-7 processed through a CAA in February (Typical range: 250 USD fee that week, June 2026 reading, about 348 CAD at the Bank of Canada rate of 1.3930 published June 10, 2026), ITIN issued, 871(d) election made, 1040-NR filed on NET income after expenses and depreciation: her US tax lands in the low four figures, creditable at home (T2209, our credit guide). The nine-digit number paid for itself dozens of times in year one.
Common mistakes
- Mailing the passport. CAAs exist precisely to avoid it.
- Applying without a reason. The W-7 wants the filing obligation attached; bare applications bounce.
- Confusing ITIN with status. It is a TAX number: no work rights, no immigration meaning.
- Letting the ITIN lapse. Non-use triggers renewal rules; check before each filing season.
- Skipping the election math. The credit guide's arithmetic is the reason this page exists.
The ITIN checklist
- Confirm the filing need (rental income = yes).
- Choose the route: CAA (passport stays) vs mail-with-return.
- Assemble identity documents per the IRS page of the day.
- File W-7 + return; calendar the processing weeks.
- Record the ITIN with the tax file; watch renewal rules.
Frequently asked questions
Do I need an ITIN to BUY in Florida?
Not to buy: to FILE. The rental obligation (or a sale-year file) is what triggers it.
How long does the W-7 take?
Weeks-scale per IRS processing; the CAA route removes the passport risk, not the wait. Plan before the filing deadline.
Does the ITIN change my immigration status?
Not at all: tax plumbing only.
Where do the withholding mechanics live?
In the foreign-tax-credit guide linked above: this page gets you the number; that one uses it.