Does a foreign investor need to pay income tax in the US when collecting rent from a rental property?

[Grace Wang]

Hi everyone,

My relative is a foreign national and would like to partner with me to get a rental property in the US. I am wondering how she has to deal with US income tax since the rent may be her only income in the US as a foreign investor. What capital gain tax rate she has to pay in case we make profit when we sell this rental property? (My relative and I haven't purchased any RE properties yet. The question is only for planning purpose.)

Thank you for your wisdom and input.

Grace