You can report your capital gains based on your brokerage statements. List individual transactions or send a summary statement to the IRS.
You can file Form 1040NR and attach copies of your brokerage statement as supporting documentation or a spreadsheet @vigneshr97 and @ dhruvkohli99 and @Louis16.
Instead of reporting each of your transactions on separate rows, you can report them on an attached statement containing all the same information as Parts I and II and in a similar format (that is, description of property, dates of acquisition and disposition, proceeds, basis, adjustment and code(s), and gain (or loss). Use as many attached statements as you need.
2021 Instructions for Form 8949
@vigneshr97 is correct in that the requirements for reporting investment income are different from days present in the substantial presence test.
A flat tax of 30 percent was imposed on U.S. source capital gains in the hands of nonresident alien individuals physically present in the United States for 183 days or more during the taxable year. This 183-day rule bears no relation to the 183-day rule under the substantial presence test of IRC section 7701(b)(3).
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and Employees of Foreign Gover...
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