Schedule NEC (Form 1040-NR) 2025: Tax on Income Not Effectively Connected With a U.S. Trade or Business
Schedule NEC (Form 1040-NR) is the IRS form titled “Tax on Income Not Effectively Connected With a U.S. Trade or Business.” It is a schedule filed with Form 1040-NR.
Form Details
- Tax Year
- 2025
- Revision
- 2025
- Pages
- 1
- File Size
- 96 KB (PDF)
- Due Date
- April 15, 2026 (with Form 1040-NR) — extended: October 15, 2026
- Filed With
- Form 1040-NR
- Category
- Individual
Due dates are for calendar-year filers, as published by the IRS for the 2025 tax year; a weekend or legal holiday moves a due date to the next business day.
Who Uses Schedule NEC (Form 1040-NR)
Individual taxpayers, usually with a Form 1040, 1040-SR or 1040-NR return.
Zentavos can prepare and e-file this for you
A tax professional prepares and reviews your federal return — with Schedule NEC (Form 1040-NR) when your return needs it — and files it electronically with the IRS.
See Tax PrepFrequently Asked Questions
Download the blank Schedule NEC (Form 1040-NR) PDF from this page. It is the official IRS file, delivered from IRS.gov — Zentavos does not change it. You can also find it on the IRS's page for Schedule NEC (Form 1040-NR).
Yes. This is the 2025 revision of Schedule NEC (Form 1040-NR), the version for tax year 2025.
Yes. Zentavos prepares and e-files federal tax returns for individuals and businesses, including the forms and schedules each return needs. If Schedule NEC (Form 1040-NR) is part of your filing, our team can prepare it with your return — see Tax Prep to get started.