Do I've to pay tax on foreign rental income? The income is about $2,300

[GeoffreyG]

The answer to your question is yes; you will treat the income received (and the expenses incurred) on a foreign rental property in just the same way that you would if the property were domestic, and physically located in the United States instead.  Specifically, that will be on Form 1040, Schedule E.

There are some good explanations of this, and the tax treatment of foreign rental income, available for reading at the following clickable AnswerXchange links:

https://ttlc.intuit.com/questions/3153133-foreign-property-rental

https://ttlc.intuit.com/questions/2788861-how-do-i-claim-foreign-rental-property-income

Thank you for asking this important question.