You had no income that was effectively connected with the conduct of a U.S. trade or business. Your U.S. income tax liability was fully satisfied through withholding of tax at source. You are filing Form 1040NR solely to claim a refund of U.S. tax withheld at source. X is a nonresident alien individual. The only U.S. source income he received during the year was dividend income from U.S. stocks.
X is eligible to use the simplified procedure.
If you meet all of the above conditions for the tax year, complete Form 1040NR as follows. Leave the rest of page 1 blank. Page 4, lines 70a through 79. Enter the amounts of gross income you received from dividends, interest, royalties, pensions, annuities, and other income. If any income you received was subject to backup withholding or withholding at source, you must include all gross income of that type that you received.