JSFiddle - React, Tailwind, and code Playground
HTML
<div id='a1'>
<img src="http://placehold.it/350x150"/>
<form >
<input type='text'/><br/>
<input type='text'/><br/>
</form>
</div>
<div id="a2">
<form >
<input type='text'/><br/>
<input type='text'/><br/>
</form>
</div>
CSS
#a1, #a2 {
position: relative;
}
#a1 img {
position: absolute;
left: 0;
top: 0;
z-index: 5;
}
#a1 {
width: 350px;
height: 150px;
}
#a1 form {
position: relative;
z-index: 6;
}
#a2 {
background: url('http://placehold.it/350x150') no-repeat center center;
width: 350px;
height: 150px;
margin-top: 3px;
}