Enlarge image | OMB No. 1545-0074 SCHEDULE NEC Tax on Income Not Effectively Connected With a U.S. Trade or Business (Form 1040-NR) Go to www.irs.gov/Form1040NR for instructions and the latest information. Department of the Treasury Attach to Form 1040-NR. Attachment 2022 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 winnings—Residents of countries other than Canada. Note: Losses not 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) 2022 |