Investors & landlords

Thank you for your reply.

I directly own the foreign rental property.

I don't have a foreign bank account so I pay foreign management company service fees to manage and collect the rental income on my behalf. The foreign management company then sends the rental income to my US bank account.

I have heard about the recent changes in 2018 that expanded the filing requirement for 8858, by making just "owing a foreign rental property" count towards owing a "Foreign Branches," but I wasn't sure.