1120-F business activity description

[DonJoe]

My business is an e-commerce website. The only income in U.S. is related to the rental of a residential property owned by the business.

My question is on U.S. Form 1120-F, Line F, of page 1, should I put e-commerce as the business activity and product/service since this is the principal business of the business, even though there is no business in U.S.? Or should I put only what is principal in U.S. as principal business, such as real estate?

Thanks

[ND]

Reporting Principal Business Activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged to facilitate the administration of the Internal Revenue Code. A less polite way of saying this is: IRS knows how much income and expense is in a normal range for each industry and would like taxpayers to self-identify their industry so that IRS can see if the amounts reported fall within expected range and if not, there is good cause for audit.