I'm a nonresident alien who has rental property in Washington, DC for the first time in 2021. I'm completing my 1040NR Schedule OI (Other Information) and this question comes up:
M Check the applicable box if:
1. This is the first year you are making an election to treat income from real property located in the United States as effectively connected with a U.S. trade or business under section 871(d).
I am assuming I should tick the box but I just wanted to be sure because I don't fully understand what section 871(d) refers to.
Thanks so much for any help!
