My husband and I are tax paying Canadian citizens who have mortgaged a condo in Florida as our winter home. We do not rent it! Are we required to individually apply for a ITIN?
Canadian US NON Rental property owners
No, you do not need to apply for an ITIN in this case. Please keep track of your days spent in the US to see if you meet the Substantial Presence Test (SPT). If this test is met, then you will be treated as a US tax resident. To get out of US tax residency, certain forms need to be filed with the IRS.
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