Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2012
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72012
Department of the Treasury
Internal Revenue Service
Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
Special Rules
For details on how to get forms
At the time this form went to print,
and publications, go to IRS.gov or
There are special rules for farmers,
!
Congress was considering
see the instructions for your tax
fishermen, certain household employers,
legislation that would extend
return. Information for taxpayers residing
CAUTION
and certain higher income taxpayers.
certain tax provisions that expired at the
outside the United States is available at
end of 2011. Legislative actions may
Farmers and fishermen. If at least
IRS.gov. Click on Individuals, and then on
impact your estimated tax liability
International Taxpayers.
two-thirds of your gross income for 2011
calculation. The IRS will take appropriate
or 2012 is from farming or fishing,
If you have tax questions, call
steps to notify the public on any
substitute 66
/
% for 90% in (2a) under
2
3
1-800-829-1040 for assistance.
legislative developments. For more
General Rule above.
For TTY/TDD help, call
information about these tax provisions,
Household employers. When
1-800-829-4059. Persons living outside
see the discussion under What’s New and
estimating the tax on your 2012 tax
the United States can call 267-941-1000
Expiring Tax Benefits, later.
return, include your household
(not toll free).
employment taxes if either of the following
Purpose of This Package
What’s New
applies.
If you are a nonresident alien, use this
•
You will have federal income tax
Use your 2011 tax return as a guide in
package to figure and pay your estimated
withheld from wages, pensions, annuities,
figuring your 2012 estimated tax, but be
tax. If you are not required to make
or other income effectively connected with
sure to consider the following.
estimated tax payments for 2012, you can
a U.S. trade or business.
discard this package.
•
At the time this form went to print,
You would be required to make
!
Congress was considering
Estimated tax is the method used to
estimated tax payments to avoid a
legislation that would extend
pay tax on income that is not subject to
penalty even if you did not include
CAUTION
certain tax provisions that expired at the
withholding. See the 2011 Instructions for
household employment taxes when
end of 2011. Legislative actions may
Form 1040NR, U.S. Nonresident Alien
figuring your estimated tax.
impact your estimated tax liability
Income Tax Return, or Form 1040NR-EZ,
Higher income taxpayers. If your
calculation. The IRS will take appropriate
U.S. Income Tax Return for Certain
adjusted gross income (AGI) for 2011
steps to notify the public on any
Nonresident Aliens With No Dependents,
was more than $150,000 ($75,000 if your
legislative developments.
for details on income that is taxable.
filing status for 2012 is married filing
Adoption credit and adoption
Estimated tax for an estate or trust. If
separately), substitute 110% for 100% in
assistance. Beginning in 2012, the
you are using this package to figure and
(2b) under General Rule, earlier. This rule
maximum adoption credit will be $12,650
pay estimated tax for a nonresident alien
does not apply to farmers or fishermen.
and the credit is no longer refundable.
estate or trust, use the 2011 Form
Married filing separately. Your filing
The maximum amount of adoption
1040NR as a guide in figuring the estate’s
assistance that can be excluded from
status is married filing separately if you
or trust’s 2012 estimated tax. You also
gross income is $12,650. The amount of
will check filing status box 3, 4, or 5 on
may find it helpful to refer to the 2012
the credit or excludable assistance begins
your 2012 Form 1040NR or filing status
Form 1041-ES.
to phase out for taxpayers with modified
box 2 on your 2012 Form 1040NR-EZ.
Change of address. If your address has
AGI in excess of $189,710 and is
changed, file Form 8822, Change of
Increase Your Withholding
completely phased out for taxpayers with
Address, to update your record.
modified AGI of $229,710.
If you also receive salaries and wages,
you may be able to avoid having to make
Alternative minimum tax (AMT)
Who Must Make Estimated
estimated tax payments on your other
exemption amounts. The AMT
Tax Payments
income by asking your employer to take
exemption amount is decreased to
more tax out of your earnings. To do this,
$33,750 ($45,000 if a qualifying
General Rule
file a new Form W-4, Employee’s
widow(er); $22,500 if married filing
Withholding Allowance Certificate, with
separately).
In most cases, you must pay estimated
your employer.
tax for 2012 if both of the following apply.
Expiring tax benefits. The following
benefits are scheduled to expire or have
1. You expect to owe at least $1,000
Additional Information You
been repealed and will not be available
in tax for 2012, after subtracting your
for 2012.
withholding and refundable credits.
May Need
•
Credit for non-business energy
2. You expect your withholding and
You can find most of the information you
property
refundable credits to be less than the
•
will need in Pub. 505, Tax Withholding
Plug-in electric vehicle credit.
smaller of:
•
and Estimated Tax.
Plug-in conversion credit.
a. 90% of the tax to be shown on your
•
Alternative fuel vehicle refueling
2012 tax return, or
Other available information:
property credit.
b. 100% of the tax shown on your
•
Pub. 519, U.S. Tax Guide for Aliens.
•
Indian employment credit.
2011 tax return. Your 2011 tax return
•
•
Instructions for the 2011 Form 1040NR
New energy efficient home credit.
must cover all 12 months.
•
or Form 1040NR-EZ.
Energy efficient appliance credit.
•
•
Note. These percentages may be
Important Changes. Go to IRS.gov,
Deduction of expenses for school
different if you are a farmer, fisherman, or
click on Forms & Pubs, and then on
teachers.
•
higher income taxpayer. See Special
Changes to Current Forms and
Tax-free distribution from retirement
Rules below.
Publications.
accounts for charitable purposes.
May 29, 2012
Cat. No. 50007F
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