Instructions to Form 1040NR provide that, to make the election, a statement must be attached containing the following information:

• (a)  That the taxpayer is making the election.
• (b)  A schedule of all U.S. real property or interests in real property, including location and giving the legal identification of U.S. timber, coal, or iron ore in which the taxpayer has an interest.
• (c)  The extent of the taxpayer's interest in real property.
• (d)  A description of any substantial improvements on the real property.
• (e)  The taxpayer's income from the property.
• (f)  The dates the taxpayer owned it.
• (g)  Whether the election is under Code Sec. 871(d) or a treaty.
• (h)  Details of any previous elections and revocations of the real property elections