﻿<Page 1>

Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
Attachment Sequence No. 7B

SCHEDULE NEC (Form 1040-NR)
2024
Tax on Income Not Effectively
Connected With a U.S.
Trade or Business

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

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

Capital Gains and Losses From Sales or Exchanges of Property

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 5 blank rows for (a)-(g)
(a) Kind of property and description (if necessary, attach statement of descriptive details not shown below) ----
(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). ----
(g) GAIN If (d) is more than (e), subtract (e) from (d). ----
17 Add columns (f) and (g) of line 16
(f) LOSS If (e) is more than (d), subtract (d) from (e). (----)
(g) GAIN If (d) is more than (e), subtract (e) from (d). ----
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-
(g) GAIN If (d) is more than (e), subtract (e) from (d). ----

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.
Cat. No. 72752B
Schedule NEC (Form 1040-NR) 2024
