Investors & landlords

You can ignore it if you are a US citizen  ... 

 

Box 2f. Section 897 Capital Gain

Enter any amount included in box 2a that is section 897 gain from dispositions of USRPI. See Section 897 gain, earlier.

Note.

 

Only RICs and REITs should complete boxes 2e and 2f. Boxes 2e and 2f do not need to be completed for recipients that are U.S. individuals.

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