Fillable Form 1040-Es (Nr) - Estimated Tax Payment Voucher

2 0 10

Department of the Treasury

Internal Revenue Service

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

return, include your household

Purpose of This Package

What’s New

employment taxes if either of the following

If you are a nonresident alien, use this

Use your 2009 tax return as a guide in

applies.

•

package to figure and pay your estimated

figuring your 2010 tax, but be sure to

You will have federal income tax

tax. If you are not required to make

consider the following. Only some of the

withheld from wages, pensions, annuities,

estimated tax payments for 2010, you can

amounts in the following paragraphs have

or other income effectively connected with

discard this package.

changed from 2009, but some unchanged

a U.S. trade or business.

•

amounts are also provided here for your

You would be required to make

Estimated tax is the method used to

convenience.

estimated tax payments to avoid a

pay tax on income that is not subject to

penalty even if you did not include

withholding. See the 2009 Instructions for

Personal exemption and itemized

household employment taxes when

Form 1040NR, U.S. Nonresident Alien

deduction phaseouts. For 2010,

figuring your estimated tax.

Income Tax Return, or Form 1040NR-EZ,

taxpayers with AGI above a certain

U.S. Income Tax Return for Certain

amount will not lose part of their

Higher income taxpayers. If your

Nonresident Aliens With No Dependents,

deduction for personal exemptions and

adjusted gross income (AGI) for 2009

for details on income that is taxable.

itemized deductions. Under current law,

was more than $150,000 ($75,000 if your

these phaseouts will resume in 2011.

Estimated tax for an estate or trust. If

filing status for 2010 is married filing

you are using this package to figure and

IRA deduction expanded. You may be

separately), substitute 110% for 100% in

pay estimated tax for a nonresident alien

able to take an IRA deduction if you were

(2)(b) under General Rule, earlier. This

estate or trust, use the 2009 Form

covered by a retirement plan and your

rule does not apply to farmers or

1040NR as a guide in figuring the estate’s

2010 modified AGI is less than $66,000

fishermen.

or trust’s 2010 estimated tax. You also

($109,000 if a qualifying widow(er)). If

may find it helpful to refer to the 2010

your spouse was covered by a retirement

Married filing separately. Your filing

Form 1041-ES.

plan, but you were not, you may be able

status is married filing separately if you

to take an IRA deduction if your 2010

will check filing status box 3, 4, or 5 on

Change of address. If your address has

modified AGI is less than $177,000.

your 2010 Form 1040NR or filing status

changed, file Form 8822, Change of

box 2 on your 2010 Form 1040NR-EZ.

Address, to update your record.

Standard mileage rates. The rate for

business use of your vehicle is reduced to

Who Must Make Estimated

Increase Your Withholding

50 cents a mile. The rate for use of your

vehicle to move is reduced to 16

cents

If you also receive salaries and wages,

Tax Payments

a mile. The rate of 14 cents a mile for

you may be able to avoid having to make

charitable use is unchanged.

estimated tax payments on your other

General Rule

income by asking your employer to take

Alternative minimum tax (AMT)

In most cases, you must pay estimated

more tax out of your earnings. To do this,

exemption amount decreased. The

tax for 2010 if both of the following apply.

file a new Form W-4, Employee’s

AMT exemption amount is decreased to

1. You expect to owe at least $1,000

Withholding Allowance Certificate, with

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

in tax for 2010, after subtracting your

your employer.

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

withholding and refundable credits.

separately).

2. You expect your withholding and

Additional Information You

Domestic production activities income

certain refundable credits to be less than

deduction. The percentage rate for

the smaller of:

May Need

2010 increases to 9%. However, the

a. 90% of the tax to be shown on your

You can find most of the information you

deduction is reduced if you have

2010 tax return, or

will need in Pub. 505, Tax Withholding

oil-related qualified production activities

b. 100% of the tax shown on your

and Estimated Tax.

income.

2009 tax return. Your 2009 tax return

must cover all 12 months.

Certain credits not allowed against the

Other available information:

AMT. The credit for child and dependent

•

Pub. 519, U.S. Tax Guide for Aliens.

Note. These percentages may be

care expenses, nonbusiness energy

•

Instructions for the 2009 Form 1040NR

different if you are a farmer, fisherman, or

property credit, mortgage interest credit,

or 1040NR-EZ.

higher income taxpayer. See Special

and the District of Columbia first-time

•

What’s Hot. Go to , click on

Rules below.

homebuyer credit are not allowed against

Forms and Publications, and then on

the AMT and a new tax liability limit

Special Rules

What’s Hot in forms and publications.

applies. For most people, this limit is your

There are special rules for farmers,

regular tax minus any tentative minimum

For details on how to get forms and

fishermen, certain household employers,

tax.

publications, go to or see

and certain higher income taxpayers.

the instructions for your tax return. If you

Roth IRAs. Half of any income that

Farmers and fishermen. If at least

have tax questions, call 1-800-829-1040

results from a rollover or conversion to a

two-thirds of your gross income for 2009

for assistance. For TTY/TDD help, call

Roth IRA from another retirement plan in

or 2010 is from farming or fishing,

1-800-829-4059. Persons living outside

2010 is included in income in 2011, and

substitute 66

% for 90% in (2)(a) under

the United States can call 215-516-2000

the other half in 2012, unless you elect to

General Rule above.

(not toll-free). Information for taxpayers

include all of it in 2010. In addition, for

Household employers. When

residing outside the United States is

any tax year beginning after 2009, you

estimating the tax on your 2010 tax

available at .

can make a qualified rollover contribution

Cat. No. 50007F

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2010

Related Articles

Related forms

Related Categories