Mẫu 1040-NR Lịch biểu NEC

Lịch thi đấu năm 2021 NEC (Mẫu 1040-NR)

Thuế đối với thu nhập không được kết nối hiệu quả với thương mại hoặc doanh nghiệp của Hoa Kỳ

Form 1040-NR is a tax form for reporting income not effectively connected with a U.S. trade or business. The document outlines instructions for filling out the form, including providing identifying information and entering specific types of income such as dividends, interest, royalties, capital gains, and pensions. Dividend income from foreign corporations is reported in section 1a and b, with different tax rates for each. Interest income is reported in section 2, mortgage interest paid by foreign corporations in section 2a, and other interest in section 2b. Industrial royalties, motion picture or TV copyright royalties, other royalties, real property income and natural resources royalties, pensions and annuities, social security benefits, and capital gains from line 18 are also reported. The form requires the taxpayer to add up columns (a) through (d), multiply by the corresponding tax rate, and enter the total in column 15. Tax on income not effectively connected with a U.S. trade or business is calculated in column 16, and capital gains and losses from sales or exchanges of property are reported in section 17. The document also mentions the Paperwork Reduction Act Notice and provides a category number for the form.