Form 1040-Es(Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2009


2 0 09
Department of the Treasury
Internal Revenue Service
Form 1040-ES(NR)
U.S. Estimated Tax for Nonresident Alien Individuals
separately), substitute 110% for 100% in
Additional child tax credit. The earned
Purpose of This Package
(2) under General rule, earlier. This rule
income threshold generally needed to
If you are a nonresident alien, use this
does not apply to farmers or fishermen.
qualify for the additional child tax credit
package to figure and pay your estimated
increases to $12,550.
Increase your withholding. If you also
tax. If you are not required to make
receive salaries and wages, you may be
Definition of qualifying child revised.
estimated tax payments for 2009, you can
able to avoid having to make estimated
The following changes have been made
discard this package.
tax payments on your other income by
to the definition of a qualifying child.
Estimated tax is the method used to
asking your employer to take more tax out
Your qualifying child must be younger
pay tax on income that is not subject to
of your earnings. To do this, file a new
than you.
withholding. See the 2008 Instructions for
Form W-4, Employee’s Withholding
A child cannot be your qualifying child if
Form 1040NR, U.S. Nonresident Alien
Allowance Certificate, with your employer.
he or she files a joint return, unless the
Income Tax Return, or Form 1040NR-EZ,
return was filed only as a claim for refund.
U.S. Income Tax Return for Certain
Additional Information You
If the parents of a child can claim the
Nonresident Aliens With No Dependents,
child as a qualifying child but no parent so
May Need
for details on income that is taxable.
claims the child, no one else can claim
Estimated tax for an estate or trust. If
the child as a qualifying child unless that
You can find most of the information you
you are using this package to figure and
person’s AGI is higher than the highest
will need in Pub. 505, Tax Withholding
pay estimated tax for a nonresident alien
AGI of any parent of the child.
and Estimated Tax.
estate or trust, use the 2008 Form
Your child is a qualifying child for
Other available information:
1040NR as a guide in figuring the estate’s
purposes of the child tax credit only if you
Pub. 519, U.S. Tax Guide for Aliens.
or trust’s 2009 estimated tax. You may
can and do claim an exemption for him or
Pub. 553, Highlights of 2008 Tax
also find it helpful to refer to the 2009
Form 1041-ES.
Divorced or separated parents. A
Instructions for the 2008 Form 1040NR
Change of address. If your address has
noncustodial parent claiming an
or 1040NR-EZ.
changed, file Form 8822, Change of
exemption for a child can no longer attach
What’s Hot. Go to , click on
Address, to update your record.
certain pages from a divorce decree or
More Forms and Publications, and then
separation agreement executed after
on What’s Hot in forms and publications.
Who Must Make Estimated
2008. The noncustodial parent will have
For details on how to get forms and
Tax Payments
to attach Form 8332 or a similar
publications, see the instructions for your
statement signed by the custodial parent,
tax return. If you have tax questions, call
General rule. In most cases, you must
whose only purpose is to release a claim
1-800-829-1040 for assistance. For TTY/
make estimated tax payments if you
to exemption.
TDD help, call 1-800-829-4059. Persons
expect to owe at least $1,000 in tax for
Limit on exclusion of gain on sale of
living outside the United States may call
2009 (after subtracting your withholding
main home. Generally, gain from the
215-516-2000 (not toll-free).
and credits) and you expect your
sale of your main home is no longer
withholding and credits to be less than the
excludable from income if it is allocable to
What’s New
smaller of:
periods after 2008 where neither you nor
1. 90% of the tax shown on your 2009
Use your 2008 tax return as a guide in
your spouse (or your former spouse) used
tax return, or
figuring your 2009 estimated tax, but be
the property as a main home. See Pub.
2. 100% of the tax shown on your
sure to consider the following changes.
553 for more details.
2008 tax return (but see Higher income
For more information on these changes
taxpayers on this page).
Standard mileage rates. The rate for
and other changes that may affect your
business use of your vehicle is reduced to
2009 estimated tax, see Pub. 553.
However, if you did not file a 2008 tax
55 cents a mile. The rate for use of your
IRA deduction expanded. You may be
return or if your 2008 return did not cover
vehicle to move is reduced to 24 cents a
able to take an IRA deduction if you were
12 months, item (2) above does not
mile. The rate of 14 cents a mile for
covered by a retirement plan and your
charitable use is unchanged.
modified AGI is less than $65,000
Special rules. There are special rules
Personal casualty and theft loss limit.
($109,000 if qualifying widow(er)). If your
for farmers, fishermen, certain household
A personal casualty or theft loss must
spouse was covered by a retirement plan,
employers, and certain higher income
exceed $500 to be allowed. This is in
but you were not, you may be able to take
addition to the 10% of AGI limit that
an IRA deduction if your modified AGI is
Farmers and fishermen. If at least
generally applies to the net loss.
less than $176,000.
two-thirds of your gross income for 2008
Nonbusiness energy property credit.
Elective salary deferrals. The
or 2009 is from farming or fishing,
This credit, which expired after 2007, has
substitute 66
% for 90% in (1) under
maximum amount you can defer under all
been reinstated. It has also been
plans is generally limited to $16,500
General rule, earlier.
expanded to include certain asphalt roofs
($11,500 if you have only SIMPLE plans;
Household employers. When
and stoves that burn biomass fuel.
$19,500 for section 403(b) plans if you
estimating the tax on your 2009 tax
Generally, the credit is equal to (a) 10%
qualify for the 15-year rule). The catch-up
return, include your household
of the amount paid during the year for
contribution limit for individuals age 50 or
employment taxes if either of the following
qualified energy efficiency improvements
older at the end of the year is increased
installed during the year plus (b) any
to $5,500 (except for section 401(k)(11)
You will have federal income tax
residential energy property costs paid
plans and SIMPLE plans, for which this
withheld from wages, pensions, annuities,
during the year. However, this credit is
limit remains unchanged).
or other income effectively connected with
limited as follows.
a U.S. trade or business.
Temporary waiver of required
You would be required to make
minimum distribution rules for certain
A total credit limit of $500,
estimated tax payments to avoid a
retirement plans and IRAs. No
A total credit limit of $200 for windows,
penalty even if you did not include
minimum distribution is required from your
A maximum credit for residential
household employment taxes when
IRA or employer provided qualified
energy property costs of $50 for any
figuring your estimated tax.
retirement plan for 2009. For more
advanced main air circulating fan; $150
Higher income taxpayers. If your
information, see Pub. 575, Pension and
for any qualified natural gas, propane, or
adjusted gross income (AGI) for 2008
Annuity Income (Including Simplified
oil furnace or hot water boiler; and $300
was more than $150,000 ($75,000 if your
General Rule), or Pub. 590, Individual
for any other item of qualified energy
filing status for 2009 is married filing
Retirement Arrangements (IRAs).
Cat. No. 50007F


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 6