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

to a Roth IRA regardless of the amount of

deductions, and credits (but be sure to

payment. If you make more than four

your modified AGI.

consider the items listed under What’s

payments, to avoid a penalty make sure

New that begins on page 1).

the total of the amounts you pay during a

Personal casualty and theft loss limit

payment period is at least as much as the

reduced. Each personal casualty or theft

* If you are married, you generally

amount required to be paid by the due

loss is limited to the excess of the loss

must use Tax Rate Schedule Y. For

date for that period. For other payment

over $100 (instead of $500).

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

methods, see Pay Electronically on page

for Aliens, chapter 5.

Qualified fuel cell motor vehicle credit

reduced. For qualified vehicles with a

Matching estimated tax payments to

No income subject to estimated tax

gross vehicle weight rating of 8,500

income. If you receive your income

during first payment period. If, after

pounds or less that are placed in service

unevenly throughout the year (for

the first payment period, you have a large

after 2009, the credit allowed for the

example, because you operate your

change in income, deductions, additional

purchase is reduced by 50%. For more

business on a seasonal basis or you have

taxes, or credits that requires you to start

information, see the instructions for Form

a large capital gain late in the year), you

making estimated tax payments, you

8910.

may be able to lower or eliminate the

should figure the amount of your

amount of your required estimated tax

Repayment of first-time homebuyer

estimated tax payments by using the

payment for one or more periods by using

credit. If you claimed the first-time

annualized income installment method,

the annualized income installment

homebuyer credit for a home you bought

explained in chapter 2 of Pub. 505. If you

method. See chapter 2 of Pub. 505 for

in 2008, you generally must begin

use the annualized income installment

details.

repaying it in 2010. See Form 5405.

method, file Form 2210, Underpayment of

Changing your estimated tax. To

Expiring Tax Benefits

Estimated Tax by Individuals, Estates,

amend or correct your estimated tax, see

and Trusts, including Schedule AI, with

The following benefits are scheduled to

How To Amend Estimated Tax Payments

your 2010 tax return even if no penalty is

expire and will not be available for 2010.

on page 3.

owed.

At the time these instructions went

You cannot make joint estimated

Farmers and fishermen. If at least

to print, Congress was considering

tax payments if you or your

two-thirds of your gross income for 2009

legislation that would extend some

spouse is a nonresident alien, you

CAUTION

or 2010 is from farming or fishing, you

of these items. To find out if legislation

are separated under a decree of divorce

can do one of the following.

was enacted, and for details, go to

or separate maintenance, or you and your

•

Pay all of your estimated tax by

spouse have different tax years.

January 18, 2011.

•

The exclusion from income of up to

File your 2010 Form 1040NR by March

Payment Due Dates

$2,400 in unemployment compensation.

1, 2011, and pay the total tax due. In this

•

Tax-free distributions from certain

If you have wages subject to U.S. income

case, 2010 estimated tax payments are

individual retirement plans for charitable

tax withholding, you can pay all of your

not required to avoid a penalty.

purposes.

estimated tax by April 15, 2010, or in four

•

Fiscal year taxpayers. You are on a

Deduction for educator expenses in

equal amounts by the dates shown below.

fiscal year if your 12-month tax period

figuring AGI.

•

ends on any day except December 31.

Extra $3,000 IRA deduction for

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

April 15, 2010

Due dates for fiscal year taxpayers are

employees of bankrupt companies.

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

June 15, 2010

•

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

District of Columbia first-time

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

Sept. 15, 2010

and 9th months of your current fiscal year

homebuyer credit (for homes purchased

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

Jan. 18, 2011*

and the 1st month of the following fiscal

after 2009).

•

If you do not have wages subject to

year. If any payment date falls on a

Waiver of minimum required

U.S. income tax withholding, you can pay

Saturday, Sunday, or legal holiday, use

distribution (MRD) rules for IRAs and

all of your estimated tax by June 15,

the next business day.

defined contribution plans. However, the

2010, or you can pay it in three

waiver for 2009 MRDs applies through

installments. If you pay the tax in three

April 1, 2010.

Name Change

•

installments,

is due by June 15, 2010,

Government retiree credit.

•

If you changed your name because of

is due by September 15, 2010, and

Credit to holders of clean renewable

marriage, divorce, etc., and you made

is due by January 18, 2011.*

energy bonds issued after 2009.

•

estimated tax payments using your former

Alternative motor vehicle credit for all

* You do not have to make the

name, attach a statement to the front of

qualified hybrid motor vehicles placed in

payment due January 18, 2011, if you file

your 2010 income tax return. On the

service after December 31, 2009, except

your 2010 Form 1040NR or 1040NR-EZ

statement, show all of the estimated tax

for passenger automobiles and light

by January 31, 2011, and pay the entire

payments you made for 2010 and the

trucks with a gross vehicle weight rating

balance due with your return.

name and identifying number under which

of 8,500 pounds or less.

•

you made the payments.

Decreased estimated tax payments for

We do not send notices reminding

you to make your estimated tax

certain small businesses.

If your identifying number is a social

•

Certain tax benefits for Midwestern

payments. You must make each

CAUTION

security number, be sure to report the

payment by the due date.

disaster areas.

change to your local Social Security

If you mail your payment and it is

Administration office before filing your

postmarked by the due date, the date of

2010 tax return. This prevents delays in

How To Figure Your

the U.S. postmark is considered the date

processing your return and issuing

of the payment. If your payments are late

refunds. It also safeguards your future

Estimated Tax

or you did not pay enough, you may be

social security benefits. For more details,

You will need:

charged a penalty for underpaying your

call the Social Security Administration at

•

The 2010 Estimated Tax Worksheet on

tax. See When a Penalty Is Applied on

1-800-772-1213 (TTY/TDD

page 5.

page 3.

1-800-325-0778).

•

The Instructions for the 2010 Estimated

Tax Worksheet on page 3.

If you want, you can make more

If your identifying number is an

•

The 2010 Tax Rate Schedules on page

TIP

than four estimated tax payments.

IRS-issued individual taxpayer

4 for your filing status.*

To do so, make a copy of one of

identification number (ITIN), you do not

•

Your 2009 tax return and instructions to

your unused estimated tax payment

need to contact the Social Security

use as a guide to figuring your income,

vouchers, fill it in, and mail it with your

Administration.

-2-

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2010 Page 2

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