Rate columns (a) to (d)
Columns for 10%, 15% and 30%, and column (d) for another rate the filer specifies at the top.
1040-NR
Tax on Income Not Effectively Connected With a U.S. Trade or Business (Spanish Version)
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 137
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule NEC (Form 1040-NR) (sp): Spanish Version for 2025
Schedule NEC (Form 1040-NR) (sp) is the Spanish version of Schedule NEC (Form 1040-NR), Tax on Income Not Effectively Connected With a U.S. Trade or Business. On the PDF it is titled "Anexo NEC (Formulario 1040-NR), Impuestos sobre los Ingresos No Directamente Relacionados con una Ocupación o Negocio de los Estados Unidos," and the line labels are in Spanish. The English edition is Schedule NEC (Form 1040-NR).
The schedule says to attach it to Form 1040-NR. Income is entered by type, such as dividends, interest, royalties, pensions, social security benefits and gambling winnings, in the column for its tax rate: 10%, 15%, 30% or another rate the filer writes in. The total tax on line 15 is also entered on line 23a of Form 1040-NR.
This is the 2025 schedule, one page long. It points to www.irs.gov/Form1040NRSP for instructions and the latest information. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Schedule NEC (Form 1040-NR) (sp)
Lines 1a to 2c: dividends and interest
Dividends paid by U.S. corporations and by foreign corporations, section 871(m) dividend equivalents, mortgage interest, interest paid by foreign corporations and other interest.
Lines 3 to 8: royalties, pensions and benefits
Industrial royalties such as patents and trademarks, motion picture or television copyright royalties, other royalties, real property income and natural resource royalties, pensions and annuities, and social security benefits.
Lines 9 to 12: gains, gambling and other
Capital gain from line 18, gambling for residents of Canada, gambling for residents of other countries with a note that losses are not allowed, and other income the filer specifies.
Lines 13 to 15: the tax
Line 13 adds each column, line 14 multiplies by the rate at the top of each column, and line 15 adds columns (a) to (d). Line 15 also goes on Form 1040-NR, line 23a.
Lines 16 to 18: capital gains and losses
Kind of property and description, date acquired, date sold, sales price, cost or other basis, loss and gain. Line 18 carries a net gain to line 9, and a loss is entered as -0-.
How to fill out Schedule NEC (Form 1040-NR) (sp)
- 1
Name and number
Enter the name shown on Form 1040-NR and the identifying number.
- 2
Pick the row and the rate
The schedule says to enter each amount of income under the tax rate that applies and to see the instructions. When column (d) is used, write its rate at the top.
- 3
Gambling lines
A resident of Canada enters winnings on line 10a, losses on 10b and the net income on 10c in column (c), or -0- if it is zero or less. Others enter only winnings on line 11.
- 4
Lines 16 to 18
List each sale with dates in mm/dd/yyyy form. The note beside line 16 says gains or losses on real property go on Schedule D (Form 1040), and effectively connected sales go on Schedule D (Form 1040), Form 4797 or both.
- 5
Lines 13 to 15
Add each column on line 13, multiply by its rate on line 14 and add columns (a) to (d) on line 15. Enter the total there and on Form 1040-NR, line 23a.
Why fill Form 1040-NR on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes
Attach to Form 1040-NR
The schedule says to attach it to Form 1040-NR. It carries Attachment Sequence No. 7B.
Carry the total
The line 15 total is entered on line 23a of Form 1040-NR.
Instructions
The PDF has no line instructions of its own. It points to www.irs.gov/Form1040NRSP, and to the Instructions for Form 1040-NR for the disclosure, privacy and paperwork notices.
Extra sale details
Line 16 says to attach a document with descriptive details not shown on the schedule, if needed.
Related forms
1040-NR
Tax on Income Not Effectively Connected With a U.S. Trade or Business
137 fields, 1 page
1040-NR
U.S. Nonresident Alien Income Tax Return (Spanish Version)
171 fields, 2 pages
1040-NR
U.S. Nonresident Alien Income Tax Return
171 fields, 2 pages
1040-NR
Itemized Deductions (Spanish Version)
12 fields, 1 page
1040
Capital Gains and Losses
55 fields, 2 pages
4797
Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
182 fields, 2 pages
Who uses Schedule NEC (Form 1040-NR) (sp)?
The person filing Form 1040-NR completes it and attaches it to that return, which goes to the IRS.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 1040-NR
What language is this schedule in?
Spanish. It is the IRS Spanish version of Schedule NEC (Form 1040-NR), and the English edition is Schedule NEC (Form 1040-NR).
Which year does it cover?
2025. The year is printed at the top of the schedule.
Where does the line 15 total go?
The schedule says to enter it on line 15 and on line 23a of Form 1040-NR.
Can gambling losses be entered?
Only on line 10, which is for residents of Canada. The note on line 11 for residents of other countries says to enter winnings only and that losses are not allowed.
Where do gains on real property go?
The note beside line 16 says not to include them on this schedule and to report them on Schedule D (Form 1040).
Does the Spanish PDF include instructions?
No. It points to www.irs.gov/Form1040NRSP for instructions and the latest information.