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Completing 1040NR - Schedule OI

I'm a nonresident alien who has rental property in Washington, DC for the first time in 2021. I'm completing my 1040NR Schedule OI (Other Information) and this question comes up: 

 

M Check the applicable box if:
1. This is the first year you are making an election to treat income from real property located in the United States as effectively connected with a U.S. trade or business under section 871(d). 

 

I am assuming I should tick the box but I just wanted to be sure because I don't fully understand what section 871(d) refers to. 

 

Thanks so much for any help! 

 

 

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1 Reply
DaveF1006
Expert Alumni

Completing 1040NR - Schedule OI

For all non-resident return questions, please visit out affiliate sprintax.com, who handles our non-resident tax returns.

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