Election to Treat Rental Income as ECI under IRC Section 871(d)

Описание: U.S. source rents are treated as U.S. source FDAP income when paid to a nonresident owner of real estate. A nonresident can file a Section 871(d) election with their Form 1040-NR to treat the income as ECI.

Nonresident Tax Return Tutorials (Form 1040-NR
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