Incidentally, if you are a US taxpayer, the tax rules for you as a landlord apply equally to any property that you own anywhere in the world. You will also likely owe income tax on your rental income to the country where the property is located. The IRS will generally allow you a credit or a deduction for foreign income taxes that you pay on the same income, but you still must list and report all of your worldwide income on your US tax return.
