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Federal housing law

Form 1040-NR (Schedule NEC) — Tax on Income Not Effectively Connected With a U.S. Trade or Business

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040nrn.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE NEC Tax on Income Not Effectively Connected With a U.S. Trade or Business OMB…

(Form 1040-NR)

Attach to Form 1040-NR.

Exceptions & meaning →

2025

OMB No. 1545-0074

Attachment Sequence No. 7B

Department of the Treasury Internal Revenue Service

Attach to Form 1040-NR. Go to www.irs.gov/Form1040NR for instructions and the latest information.

Name shown on Form 1040-NR Your identifying number

Enter amount of income under the appropriate rate of tax. See instructions.

Nature of Income (a) 10% (b) 15% (c) 30% (d) Other (specify)
Nature of Income
 Nature of Income
 **(a)**10%
 **(b)**15%
 **(c)**30%
 % % %
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 1a
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 1b
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 1c
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 2a
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 2b
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 2c
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 3
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 4
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 5
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 6
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 7
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 8
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 9
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 10c
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
b
Paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c
Other
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
7
8
Social security benefits .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 11
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
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1a
b
Dividends paid by foreign corporations .
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1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
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2a
b
Paid by foreign corporations .
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2b
c
Other
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2c
3
Industrial royalties (patents, trademarks, etc.) .
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3
4
Motion picture or TV copyright royalties
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4
5
Other royalties (copyrights, recording, publishing, etc.) .
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5
6
Real property income and natural resources royalties
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6
7
Pensions and annuities .
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7
8
Social security benefits .
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8
9
Capital gain from line 18 below
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9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
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10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
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11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
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13
14
Multiply line 13 by rate of tax at top of each column.
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14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 12
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
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1a
b
Dividends paid by foreign corporations .
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1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
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2a
b
Paid by foreign corporations .
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2b
c
Other
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2c
3
Industrial royalties (patents, trademarks, etc.) .
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3
4
Motion picture or TV copyright royalties
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4
5
Other royalties (copyrights, recording, publishing, etc.) .
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5
6
Real property income and natural resources royalties
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6
7
Pensions and annuities .
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7
8
Social security benefits .
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8
9
Capital gain from line 18 below
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9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
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10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
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11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
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13
14
Multiply line 13 by rate of tax at top of each column.
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.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 13
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
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.
.
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.
1a
b
Dividends paid by foreign corporations .
.
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.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
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.
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2a
b
Paid by foreign corporations .
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2b
c
Other
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2c
3
Industrial royalties (patents, trademarks, etc.) .
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.
3
4
Motion picture or TV copyright royalties
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.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
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.
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.
.
.
.
5
6
Real property income and natural resources royalties
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6
7
Pensions and annuities .
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7
8
Social security benefits .
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.
8
9
Capital gain from line 18 below
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.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
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.
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.
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.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
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.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 14
1
Dividends and dividend equivalents:
a
Dividends paid by U.S. corporations
.
.
.
.
.
.
.
.
.
.
.
.
.
1a
b
Dividends paid by foreign corporations .
.
.
.
.
.
.
.
.
.
.
.
.
1b
c
Dividend equivalent payments received with respect to section 871(m) transactions
1c
2
Interest:
a
Mortgage .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
2a
b
Paid by foreign corporations .
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2b
c
Other
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.
.
2c
3
Industrial royalties (patents, trademarks, etc.) .
.
.
.
.
.
.
.
.
.
.
3
4
Motion picture or TV copyright royalties
.
.
.
.
.
.
.
.
.
.
.
.
4
5
Other royalties (copyrights, recording, publishing, etc.) .
.
.
.
.
.
.
.
5
6
Real property income and natural resources royalties
.
.
.
.
.
.
.
.
6
7
Pensions and annuities .
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.
.
.
.
.
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.
.
.
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.
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.
.
7
8
Social security benefits .
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
8
9
Capital gain from line 18 below
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Gambling—Residents of Canada only. Enter net income in column (c).
If zero or less, enter -0-.
a
Winnings
b
Losses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10c
11
Gambling—Residents of countries other than Canada.
**Note:**Enter winnings only. Losses aren’t allowed
.
.
.
.
.
.
.
.
.
11
12
Other (specify):
12
13
Add lines 1a through 12 in columns (a) through (d)
.
.
.
.
.
.
.
.
.
13
14
Multiply line 13 by rate of tax at top of each column.
.
.
.
.
.
.
.
14
15
**Tax on income not effectively connected with a U.S. trade or business.**Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a
15
 14 15

Enter only the capital gains and losses from property sales or exchanges that are from sources within the United States and not effectively connected with a U.S. business. Do not include a gain or loss on disposing of a U.S. real property interest; report these gains and losses on Schedule D (Form 1040).

Report property sales or exchanges that are effectively connected with a U.S. business on Schedule D (Form 1040), Form 4797, or both.

16 (a) Kind of property and description

(if necessary, attach statement of descriptive details not shown below)

17 Add columns (f) and (g) of line 16 . . . . . . . . . . . . . . . . . . . . . . . 17 ( ) 18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above. If a loss, enter -0- . . 18

(g) GAIN If (d) is more than (e),

subtract (e) from (d).

(b) Date acquired

mm/dd/yyyy

(c) Date sold

mm/dd/yyyy

(d) Sales price (e) Cost or other basis

(f) LOSS If (e) is more than (d),

subtract (d) from (e).

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. Cat. No. 72752B Schedule NEC (Form 1040-NR) 2025 Created 4/16/25

Exceptions & meaning →

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