@theDoc
In my simplistic view and since all the legal documents ( title, mortgage , property tax etc. ) are all in your name, the recognition of income and paying of taxes thereon is only yours. I am assuming here that you and your partners ( NRA or otherwise ) do not have/own/operate as a legal entity ( LLC or Partnership etc. ) owning the rental property or properties. So for all intents and purposes , you are the ONLY owner/ mortgagor/taxpayer.
On the other hand if you had a legal entity ( llc/partnership) where the you and the partners had a defined ownership percentage , then your partners could have had pass-through capabilities ( ownership , income, tax liabilities etc. ). Very strongly suggest using the services of an attorney specializing in entity with foreign/NRA ownership/participation.
Is there more I can do for you ?
