Sorry, I was not clear. I was referring to my self employment. However, foreign rental income may be defined as a QBU (Qualified Business Unit)
https://www.law.cornell.edu/cfr/text/26/1.989(a)-1
The new instructions for form 8858 defines an FB (Foreign Branch)
"An FB is defined in Regulations section 1.367(a)-6T(g). For purposes of filing a Form 8858, an FB also includes a qualified business unit (QBU) (as defined in Regulations section 1.989(a)-1(b)(2)(ii)) that is foreign."
https://www.irs.gov/pub/irs-pdf/i8858.pdf
https://www.law.cornell.edu/cfr/text/26/1.367(a)-6T
This article seems to indicate that foreign rental income may require filing of 8838.
https://polaristax.com/the-expansion-of-the-form-8858-filing-requirement-2/
