US Income tax on rental income

Hey y’all. I’m considering an investment property in the US - I live outside the country, US citizen. Is income rental income treated the same as “regular” income for tax purposes? Does anyone have some info. about special issues with regards to foreign RE investors?


If your a US citizen then you should have a social security card, however if you don't you will be required to get a Foriegn National Taxpayer Identification Number!

The portion of rental income which is taxable is common regular income!


In addition, if you are a US citizen, then you are not a foreign investor. You are still a US citizen even if you happen to be living outside the country at the moment.

There used to be a provision in the tax code that income earned outside of the US is exempt from income tax if you remain outside the US for some defined period of time (270 days I think). I remember this from my days as an engineer with RCA and applying for a position on Kwajelien Atoll in the Marshal Islands. Laws may have changed in the meantime. Of course, where rental income is earned (is it earned at the rental property or at your location as the owner/manager) may be an issue for clarification.


The question is about rental income that will be earned in the US. No tax exemption here since the income is sourced in the US and is not paid by a foreign employer