If you file Form 1040-NR, use Schedule NEC (Form 1040-NR) to figure your tax on income that is not effectively connected with a U.S. trade or business and to figure your capital gains and losses from sales or exchanges of property that is not effectively connected with a U.S. business. Current Revision Form 1040-NR (Schedule NEC) PDF
Where's My Refund - About Form 5329, Additional Taxes on Qualified Plans (including IRAs ...