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

Each of the above dollar limits is

property credit, mortgage interest credit,

If your payments are late or you did

reduced by any credits you claimed for

and the District of Columbia first-time

not pay enough, you may be charged a

any item subject to the same dollar limit

homebuyer credit are not allowed against

penalty for underpaying your tax. See

for tax years 2006 and 2007.

the AMT and a new tax liability limit

When a Penalty Is Applied on page 3.

applies. For most people, this limit is your

Qualified energy efficient

regular tax minus any tentative minimum

improvements. Qualified energy

tax.

If you want, you can make more

TIP

efficiency improvements are the following

than four estimated tax payments.

items installed on or in a home located in

To do so, make a copy of one of

the United States that you own and use

your unused estimated tax payment

as your main home if such items are new

How To Figure Your

vouchers, fill it in, and mail it with your

and can be expected to remain in use for

payment. For other payment methods,

Estimated Tax

at least 5 years.

see Pay Electronically on page 3.

You will need:

•

Any insulation material or system that

The 2009 Estimated Tax Worksheet on

is specifically or primarily designed to

No income subject to estimated tax

page 5.

•

reduce the heat loss or gain of a home

during first payment period. If, after

The Instructions for the 2009 Estimated

when installed in or on such home.

the first payment period, you have a large

Tax Worksheet on page 3.

•

Exterior windows (including skylights).

change in income, deductions, additional

The 2009 Tax Rate Schedules on page

•

Exterior doors.

3 for your filing status.*

taxes, or credits that requires you to start

•

Any metal or asphalt roof installed on a

Your 2008 tax return and instructions to

making estimated tax payments, you

home, but only if such roof has

use as a guide to figuring your income,

should figure the amount of your

appropriate pigmented coatings or cooling

deductions, and credits (but be sure to

estimated tax payments by using the

granules that are specifically and primarily

consider the items listed under What’s

annualized income installment method,

designed to reduce the heat gain of such

New, earlier).

explained in chapter 2 of Pub. 505. If you

home.

use the annualized income installment

* If you are married, you must

method, file Form 2210, Underpayment of

To qualify for the credit, qualified

generally use Tax Rate Schedule Y. For

Estimated Tax by Individuals, Estates,

energy efficiency improvements

exceptions, see Pub. 519, U.S. Tax Guide

and Trusts, with your 2009 tax return,

must meet certain energy

CAUTION

for Aliens.

even if no penalty is owed.

efficiency requirements. You may rely on

the manufacturer’s written certification

Matching estimated tax payments to

that these requirements have been met.

Farmers and fishermen. If at least

income. If you receive your income

two-thirds of your gross income for 2008

Residential energy property costs.

unevenly throughout the year (for

or 2009 is from farming or fishing, you

Residential energy property costs are

example, because you operate your

can do one of the following.

costs of new qualified energy property

business on a seasonal basis), you may

•

that is installed on or in connection with a

be able to lower or eliminate the amount

Pay all of your estimated tax by

home located in the United States that

of your required estimated tax payment

January 15, 2010, or

you own and use as your main home.

for one or more periods by using the

•

File your 2009 Form 1040NR by March

This includes labor costs properly

annualized income installment method.

1, 2010, and pay the total tax due. In this

allocable to the onsite preparation,

See chapter 2 of Pub. 505 for details.

case, 2009 estimated tax payments are

assembly, or original installation of the

not required to avoid a penalty.

property. Qualified energy property is any

Changing your estimated tax. To

of the following.

amend or correct your estimated tax, see

Fiscal year taxpayers. You are on a

•

How To Amend Estimated Tax Payments

Certain electric heat pump water

fiscal year if your 12-month tax period

on this page.

heaters; electric heat pumps; central air

ends on any day except December 31.

conditioners; and natural gas, propane, or

Due dates for fiscal year taxpayers are

oil water heaters.

You cannot make joint estimated

•

the 15th day of the 4th (if applicable), 6th,

Certain stoves that use the burning of

tax payments if you or your

and 9th months of your current fiscal

biomass fuel to heat a home or to heat

spouse is a nonresident alien, you

CAUTION

year, and the 1st month of the following

water for use in a home.

are separated under a decree of divorce

•

fiscal year. If any payment date falls on a

Qualified natural gas, propane, or oil

or separate maintenance, or you and your

furnace or hot water boilers.

Saturday, Sunday, or legal holiday, use

spouse have different tax years.

•

Certain advance main air circulating

the next business day.

fans used in a natural gas, propane, or oil

furnace.

Payment Due Dates

Name Change

If you have wages subject to U.S. income

To qualify for the credit, qualified

tax withholding, you can pay all of your

If you changed your name because of

energy property must meet certain

estimated tax by April 15, 2009, or in four

marriage, divorce, etc. and you made

performance and quality

CAUTION

equal amounts by the dates shown below.

estimated tax payments using your former

standards. You may rely on the

manufacturer’s written certification that

name, attach a statement to the front of

1st payment . . . . . . . . . . .

April 15, 2009

these standards have been met.

your 2009 income tax return. On the

2nd payment . . . . . . . . . . .

June 15, 2009

statement, show all of the estimated tax

3rd payment . . . . . . . . . . .

Sept. 15, 2009

Residential energy efficient property

payments you made for 2009, and the

4th payment . . . . . . . . . . .

Jan. 15, 2010*

credit. The 30% credit for qualified solar

name and identifying number under which

electric property is no longer limited to

you made the payments.

$2,000 per year.

If you do not have wages subject to

U.S. income tax withholding, you can pay

Decreased section 179 expense

all of your estimated tax by June 15,

deduction. The maximum section 179

How To Amend Estimated

2009, or you can pay it in three

expense deduction for most taxpayers

installments. If you pay the tax in three

Tax Payments

decreases to $133,000. This limit is

installments,

is due by June 15, 2009,

reduced (but not below zero) by the

To change or amend your estimated tax

is due by September 15, 2009, and

amount by which the cost of section 179

payments, refigure your total estimated

by January 15, 2010.*

property placed in service during the year

tax payments due (line 18a of the

exceeds $530,000.

worksheet on page 5). Then, to figure the

* You do not have to make the

payment due for each remaining payment

Alternative minimum tax (AMT)

payment due January 15, 2010, if you file

period, see Amended estimated tax under

exemption amount decreased. The

your 2009 Form 1040NR or 1040NR-EZ

AMT exemption amount is decreased to

Regular Installment Method in chapter 2

by February 1, 2010, and pay the entire

$33,750 ($45,000 if a qualifying

of Pub. 505. If an estimated tax payment

balance due with your return.

widow(er); $22,500 if married filing

for a previous period is less than

separately).

one-fourth of your amended estimated

We do not send notices reminding

tax, you may owe a penalty when you file

Certain credits not allowed against the

you to make your estimated tax

your return.

AMT. The credit for child and dependent

payments. You must make each

CAUTION

care expenses, nonbusiness energy

payment by the due date.

-2-

Form 1040-Es(Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2009 Page 2

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