RentLedgerSchedule E
Supplemental Income and Loss (from rental real estate)
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This content is for informational purposes only and does not constitute legal, tax, or financial advice. Tax laws change frequently — always verify with the CRA and IRS or consult a qualified cross-border tax accountant before making decisions.
April 15 (or June 15 for non-residents with no US withholding) — attached to Form 1040-NR
Non-resident alien landlords with US rental property who make a Section 871(d) election to treat income as ECI
What is Schedule E?
US Schedule E is used by non-resident alien landlords who elect to treat US rental income as effectively connected income (ECI) under IRC Section 871(d). This allows deduction of actual expenses rather than paying 30% flat withholding on gross rents.
Who Needs to File Schedule E?
Non-resident alien landlords with US rental property who make a Section 871(d) election to treat income as ECI
Filing Deadline
April 15 (or June 15 for non-residents with no US withholding) — attached to Form 1040-NR
Related Forms
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