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Schedule B—Certain Gains and Losses From Sales or Exchanges of Nonresidents' Property Not Effectively Connected With a U.S. Trade or Business


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If you are a nonresident alien, use Schedule B to figure your gain or loss from the sale or exchange of property not effectively connected with a U.S. trade or business. Include the following types of income. For more information on these types of income, see Pub. 519 and the Instructions for Form 1040NR.
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1. Capital gains.

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Capital gains in excess of capital losses if you were in the United States at least 183 days during the year. taxmap/instr2/i1040c-010.htm#TXMP638cd5e7
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The gain or loss on the disposition of a U.S. real property interest is considered effectively connected and should be shown in Schedule A, column (e).

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2. Income other than capital gains.

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Original issue discount (OID).

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If you sold or exchanged the obligation, include only the OID that accrued while you held the obligation minus the amount previously included in income. If you received a payment on the obligation, see Pub. 519.