I am a US nonresident (Canadian) and I own a vacation home in MN. I want to rent this property short term, and my rental income will be less than minium filing requirements for MN ($13,825 in 2023).
1. Do I need to file MN nonresident return?
2. Do I need to pay estimated tax if I didn't have any tax liability in prior years in MN?
Federal tax:
1. Do I need to complete IRS Form W-8ECI - Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States? (I don't want withholding tax to be applied to my gross rent).
2. In addition to 1040 NR and schedule E, do I need to attach a declaration about my election to file on a net rental basis?
Thank you.
