1040-NR Schedule NEC Reporting

[bobchan]

Hi, I have a question about non-resident 1040-NR schedule NEC reporting. In https://www.irs.gov/pub/irs-pdf/i1040nr.pdf, in page 41:

"Lines 16 Through 18—Capital
Gains and Losses From Sales
or Exchanges of Property
Include these gains only if you were in
the United States at least 183 days
during 2020. They are not subject to
U.S. tax if you were in the United
States less than 183 days during the
tax year."

Does that mean that I only need to list transactions if I remained 183 days or longer in the US? These were all capital losses.

[nelsona]

If you are a Cdn resident, the treaty protects you from this reporting requirement.

[bobchan]

Thanks for the response.

Sounds good, I am likely a Canadian resident for the year based on the criteria on https://www.canada.ca/en/revenue-agency ... tatus.html, i.e. maintaining home in Canada, Canadian passport, health insurance, bank accounts, staying more than 183 days in Canada.