Form 1040‑NR Schedule NEC (SP) – Fillable PDF

The Schedule NEC (SP) is the supplemental page attached to the Form 1040‑NR that reports income not effectively connected with a U.S. trade or business (non‑ECI). It is used by nonresident aliens to calculate the tax on U.S. source income such as dividends, interest, and certain capital gains.

This page lets you access a fillable PDF version of Schedule NEC (SP) that works directly with Formize’s online PDF Filler. No extra software is required – simply click the button, fill in your numbers, and download the completed form.

What Is Schedule NEC (SP)?

Schedule NEC (SP) separates taxable U.S. source income into three rate columns (10 %, 15 %, 30 % or a treaty‑adjusted rate). Each line corresponds to a specific type of income, allowing you to apply the correct withholding or treaty rate before the total is carried to Form 1040‑NR.

How to Fill Out Schedule NEC (SP) Online

Using Formize’s PDF filler, the process is streamlined:

• Enter your personal information at the top of the form.
• Select the appropriate tax‑rate column for each income item.
• Enter the dollar amount for each line (dividends, interest, royalties, etc.).
• The filler automatically totals each column and calculates the overall tax liability.
• Save or download the completed PDF to attach to your Form 1040‑NR filing.

Common Mistakes to Avoid

• Mixing ECI with non‑ECI income: Only non‑effectively connected items belong on Schedule NEC.
• Using the wrong tax‑rate column: Verify treaty rates before selecting columns (a‑d).
• Leaving lines blank: Even a $0 entry should be entered to keep the form complete.
• Forgetting to attach Schedule NEC to Form 1040‑NR: The Schedule is not filed separately.

Where to Find Tax Treaty Information

The IRS maintains a list of current U.S. tax treaties. Visit the IRS Tax Treaties page to confirm the reduced rate or exemption that applies to your country of residence.

Download the Fillable PDF

Ready to start? Click the button below, let Formize load the fillable version of Schedule NEC (SP), and complete your non‑resident tax reporting in minutes.