1. Tax ID # (ITIN) Application <br />As soon as possible after purchase. <br /><br />2. Tax Withholding Exemption <br />As soon as ITIN received. <br /><br />3. Tangible Personal Property Return <br />April 1st initial year of ownership. <br /><br />4. Federal Income Tax Return <br />June 15th each year of ownership. <br /><br />5. Witholding on Sale of Property (FIRTPA) <br />Must be filed prior to sale. <br /><br />Gary Booth CA Professional Corp. <br />Tel: 416-626-2727 <br />E-mail: itin@garybooth.com <br />http://www.us-tax-returns-itin-agent.com