ITIN (Form W-7) for Canadians Renting in Florida

Why Canadian rental property owners need an ITIN

An ITIN is required for any Canadian who:

• Files a US tax return — Form 1040-NR (with Schedule E) cannot be filed without a taxpayer identification number. If you make the ECI election to report net rental income rather than paying 30% flat withholding, you must have an ITIN.
• Registers with Florida DOR — Florida's Department of Revenue requires an ITIN or EIN on the sales tax registration form (DR-1). Without it, you cannot obtain a Certificate of Registration, which is required before DBPR will issue a vacation rental license.
• Is subject to FIRPTA withholding — When a tenant pays more than $1,500/month in rent to a foreign person (NRA), the tenant may be required to withhold and remit FIRPTA withholding. Your ITIN is needed to receive credit for this withholding.
• Sells the property — FIRPTA withholding at closing (15% of sales price) is refunded only if you file a 1040-NR with the ITIN. Without filing, the withholding is kept by the IRS.

ITIN eligibility — who qualifies

ITINs are issued only to individuals who:

• Are not eligible for a US Social Security Number (SSN)
• Have a valid US tax filing or reporting purpose

Canadian citizens and permanent residents who do not have US citizenship or a valid US immigrant visa that permits SSN eligibility qualify for an ITIN. If you have a past or current SSN (e.g., from prior US work authorization), you must use that SSN instead — you cannot have both an SSN and an ITIN.

If your Florida rental property is held in a Canadian or US corporation, partnership, or LLC, the entity itself may need an Employer Identification Number (EIN) (not an ITIN). You apply for an EIN via Form SS-4 (available online). Individual owners within the entity may still need personal ITINs for treaty elections and FIRPTA compliance.

How to apply for an ITIN — Form W-7 process

There are three ways to submit a W-7 application:

1. IRS Taxpayer Assistance Centers (TACs) — In-person application at select IRS offices. You present original documents; no certified copies accepted here. Requires a US visit or travel to an IRS-designated foreign location.
2. Certifying Acceptance Agent (CAA) — The most practical option for Canadians. A CAA is an IRS-authorized agent (often a cross-border tax accountant or CPA with CAA designation) who can certify copies of your identity documents without you sending the originals to the IRS. CAAs exist in major Canadian cities (Toronto, Montreal, Vancouver, Calgary). They also prepare and submit the W-7 package on your behalf.
3. Mail to IRS ITIN Operations — Send original documents (passport, national ID) plus the W-7 form and a copy of your US tax return (or exemption) to the IRS ITIN Operations in Austin, Texas. Original documents are returned by mail — typically a 2–3 month turnaround, plus processing time.

Processing time after submission: 6–11 weeks during normal periods; up to 14 weeks during peak tax season (January–April). Plan accordingly — you should apply for an ITIN well before your first Florida rental transaction or tax filing deadline.

Required identity documents for Form W-7

The IRS requires proof of identity and foreign status. For Canadians, the simplest option is a valid Canadian passport (it satisfies both requirements in a single document). If you don't send your passport, you need two documents:

• Proof of foreign status: Canadian passport, Canadian immigration document, or national ID card
• Proof of identity: any government-issued photo ID

Documents must be current (not expired). Certified copies must be certified by the issuing agency (e.g., a Passport Canada-certified copy), not merely notarized by a notary public. A CAA can certify copies themselves, which is why using a CAA is strongly recommended — you avoid mailing your original passport to the IRS.

ITIN expiry and renewal

ITINs expire if they are not used on a US federal tax return for 3 consecutive tax years. Additionally, ITINs with certain middle digits are subject to scheduled expiration, regardless of use (IRS periodically announces which digit ranges expire in a given year).

To renew an expired ITIN, submit a new Form W-7 with the same documentation requirements. You cannot renew proactively before expiry — renewal is accepted starting the October before the expiry tax year.

Practical implication: if you rent out your Florida property every year and file a 1040-NR annually, your ITIN will not expire due to non-use. The concern is for Canadians who rent infrequently or take several years off between rental activities.