BUG: Preserve column names in DataFrame.from_records when nrows=0

pandas/core/frame.py

@@ -2231,7 +2231,7 @@ def maybe_reorder(
 
         if is_iterator(data):
             if nrows == 0:
-                return cls()
+                return cls(columns=columns)
 
             try:
                 first_row = next(data)

pandas/tests/frame/constructors/test_from_records.py

@@ -492,3 +492,11 @@ def test_from_records_structured_array(self):
         expected_result = DataFrame(modified_data)
 
         tm.assert_frame_equal(actual_result, expected_result)
+
+
+    def test_from_records_empty_iterator_with_preserve_columns(self):
+        # GH#61140
+        rows = []
+        result = DataFrame.from_records(iter(rows), columns=["col_1", "Col_2"], nrows=0)
+        expected = DataFrame([],columns=["col_1", "Col_2"])
+        tm.assert_frame_equal(result, expected)

pandas/tests/frame/test_constructors.py

@@ -2779,7 +2779,7 @@ def test_construction_nan_value_timedelta64_dtype(self):
             ["NaT", "0 days 00:00:00.000000001"], dtype="timedelta64[ns]"
         )
         tm.assert_frame_equal(result, expected)
-
+        
 
 class TestDataFrameConstructorIndexInference:
     def test_frame_from_dict_of_series_overlapping_monthly_period_indexes(self):