IRS & renting & Candian & hawaii

i have a week in Hawaii that i wnat to rent.

its a Marriott. I think that if i go thru marriott they will withhold taxes (is that true? if i am canadian

Do i have to fill out some form if i rent it personnelly? etc.

thanks in advance

Yes, Marriott will withhold 30% of the net proceeds (after deducting their commission and the "tidy fee"). There are a few rare situations where you can avoid the withholding. If you believe you might qualify for an exemption from the withholding, you should seek competent tax advice.

You can read about Marriott's withholding requirement by logging into the MVCI site, going to the page for your Hawaii resort, finding the rental agreement in the middle of the right side of that page and looking at paragraph #17.

If you rent by yourself to a third party, your renter should withhold 30%. However, most individuals don't have any idea that there is such a requirement. It's their responsibility - not yours - to make sure the tax is withheld. If you rent through a broker, it's likely the broker will know the rules.