Schedule NEC (Form 1040-NR) is used to report income not effectively connected with a U.S. trade or business. This may include, but is not limited to, dividends, royalties, and gambling winnings. Tax must be withheld at the source, and is generally withheld at a rate of 30%. The tax must be withheld by the person that pays the income. If your country of residence and the United States have a treaty which sets lower rates, your withholding may be lower.
To enter your income on Schedule NEC:
For additional information, see:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.