My wife and I are Canadian residents and we own a rental property in Florida. In 2013 we had a rental loss of $9,300 ($9,000 revenue less $18,300 expenses). This is fully a passive investment. We do not have any other income or expenses on our 1040NR form. I anticipate that every year going forward we will have a loss in the $7,000 to $9,000 range. Do we need to fill our form 6198? Will we ever be able to use our cumulative losses for any tax purposes?