OMB No. 1545-0074
SCHEDULE NEC                            Tax on Income Not Effectively Connected With a U.S. Trade or Business
(Form 1040-NR)
                                                                                             Attach to Form 1040-NR.                                                                                         2023
Department of the Treasury                                     Go to www.irs.gov/Form1040NR for instructions and the latest information.                                                                     Attachment   
Internal Revenue Service                                                                                                                                                                                     Sequence No. 7B
Name shown on Form 1040-NR                                                                                                                                            Your identifying number

Enter amount of income under the appropriate rate of tax. See instructions.
                                                                                                                                                                                                         (d) Other (specify)
                                        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 23a15
                                                               Capital Gains and Losses From Sales or Exchanges of Property
Enter only the capital gains and    16    (a) Kind of property and description        (b) Date acquired   (c) Date sold     (d) Sales price     (e) Cost or           (f) LOSS                                  (g) GAIN 
losses from property sales or             (if necessary, attach statement of          mm/dd/yyyy          mm/dd/yyyy                            other basis    If (e) is more than (d),  If (d) is more than (e), 
exchanges that are from sources           descriptive details not shown below)                                                                                 subtract (d) from (e).                           subtract (e) from (d).
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      17  Add columns (f) and (g) of line 16        . . .   .    .  . .   . . .   .    .  . . .   .  .    . . . . .   .       17 (                          ) 
on Schedule D (Form 1040), 
Form  4797, or both.                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 
For Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.                                              Cat. No. 72752B                               Schedule NEC (Form 1040-NR) 2023