My CPA said to opt for the 871(d) election on the 1040NR for various tax benefits.

I am not a tax professional, but my understanding of 871(d) election https://www.law.cornell.edu/uscode/text/26/871 is that there is no need for a LLC, you just add a sheet of paper to your tax return where you say§ 871(d) Election to treat real property income as effectively connected with U.S. business(a) property(b) interest(c) location(d) improvements(e) election yearAfter listing the 5 columns above for each property, you say it is your election for fiscal year xxx, you put your SSN or ITIN and sign.

And everything in between...Hows the blueberry play coming along?

FWIW, the exterior of our house is blue, like a blueberry, and white and I love it.

My 1/2 acre property has a Meyer lemon, a kumquat, a satsuma mandarin, lime, apple, a blood orange, a valencia orange, a yellow peach, a hass avocado, and my favorite shrubs (blueberries!!!!!!). 

Depending on how much the wall is delecting, it can be stabilized or replaced, both is relativley straight forward.

The location you describe is a premium blueberry growing area.  

I learned a lot about using Blueberry bushes as hedging...who knew!?

It amazes me that people will sit down to a 'healthy' acai bowl and wolf down 700 calories and 60g sugar because they're lured in by the marketing of a magical Amazonian berry when they can grab a handful of blueberries for a couple of bucks.Lastly, though, I'm all for using real estate to fund your true passions, whatever they are.

I have a passing knowledge of it.In Oregon which is a big farming state.... it seems to go in waves of what is hot and what is not.Timber of course is the ultimate in farming  Tree farming for passive.Grapes are hot as the Napa Sonoma prime vintners have moved north and are snagging up all the little botiques in the area and money is being made simply because mature vineyards are not 500k to 750k an ACRE like they are in the Napa Valley yet a nice bottle of pinot will still sell for close to a nice bottle of median range napa cab.Blueberries were hot we were involved in a planting of 60 acres of them.. and when i went to raise the capital the only real capital for this is farm credit.. they pretty much laughed us out of the room.conversation went like this.Him:  what do you do Me:  I loan money and build houses and have done a lot of timberHim:  do you have a degree in agMe:   no barely made it through highschoolHim:  so no expeirnce farming  was your daddy a farmerMe:   No daddy was a land developer and RE broker so no familial experianceHim: we ONLY loan to those that are 2nd to 3rd generation farmers  with advanced degrees in AG.Me:  well we own the land  HIM:  we dont care you will fail most of the timeSo I told my partner at the time you can buy me out and you can run with your blueberry dream.. the lender talked me out of it we are not experinced at it..