The IRS has just restored the IRS ITIN Certifying Acceptance Agent (CAA) Program outside the United States! CAAs now can again certify certain identification documents, such as passport, and apply for ITIN for taxpayers who reside outside the United States. The CAA Program outside the United States was terminated as of December 31, 2016.
Without proper tax planning, the decision to sell US real estate may result in some unexpected tax consequences. Keep reading to learn about the requirements for Canadians who sell their US real estate, and for those who rent out their property. When renting out or selling your property in the United States, you may be subject to US tax and/or US tax filing requirements.