Form 1040-Es (Nr) - Estimated Tax Payment Voucher 2011

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Department of the Treasury
Internal Revenue Service
Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
employment taxes if either of the following
Recent legislation (Tax Relief,
Purpose of This Package
Unemployment Insurance
If you are a nonresident alien, use this
You will have federal income tax
Reauthorization, and Job Creation Act of
package to figure and pay your estimated
withheld from wages, pensions, annuities,
2010) extended many of the tax
tax. If you are not required to make
or other income effectively connected with
provisions that were set to expire in 2010.
estimated tax payments for 2011, you can
a U.S. trade or business.
This section lists only those provisions
discard this package.
You would be required to make
that were changed in addition to being
estimated tax payments to avoid a
extended, as well as those that were not
Estimated tax is the method used to
penalty even if you did not include
extended. Also listed are tax benefits with
pay tax on income that is not subject to
household employment taxes when
adjustments for inflation. For more
withholding. See the 2010 Instructions for
figuring your estimated tax.
information, see
Form 1040NR, U.S. Nonresident Alien
Higher income taxpayers. If your
Income Tax Return, or Form 1040NR-EZ,
Income limits for excluding education
adjusted gross income (AGI) for 2010
U.S. Income Tax Return for Certain
savings bond interest increased. In
was more than $150,000 ($75,000 if your
Nonresident Aliens With No Dependents,
order to exclude interest, your modified
filing status for 2011 is married filing
for details on income that is taxable.
adjusted gross income (MAGI) must be
separately), substitute 110% for 100% in
less than $86,100 ($136,650 if a
Estimated tax for an estate or trust. If
(2b) under General Rule, earlier. This rule
qualifying widow(er)).
you are using this package to figure and
does not apply to farmers or fishermen.
Qualified charitable distribution (QCD).
pay estimated tax for a nonresident alien
Married filing separately. Your filing
Tax-free treatment of distributions from
estate or trust, use the 2010 Form
status is married filing separately if you
traditional and Roth IRAs for charitable
1040NR as a guide in figuring the estate’s
will check filing status box 3, 4, or 5 on
purposes has been extended through
or trust’s 2011 estimated tax. You also
your 2011 Form 1040NR or filing status
December 31, 2011, with the following
may find it helpful to refer to the 2011
box 2 on your 2011 Form 1040NR-EZ.
special rule. For QCDs made during
Form 1041-ES.
January 2011, you can elect to have the
Increase Your Withholding
Change of address. If your address has
distribution deemed to have been made
changed, file Form 8822, Change of
If you also receive salaries and wages,
on December 31, 2010. If you make this
Address, to update your record.
you may be able to avoid having to make
election, the QCD will count toward your
estimated tax payments on your other
2010 exclusion limit of $100,000, as well
Who Must Make Estimated
income by asking your employer to take
as your 2010 minimum required
more tax out of your earnings. To do this,
Tax Payments
file a new Form W-4, Employee’s
Standard mileage rate. The rate for
Withholding Allowance Certificate, with
General Rule
business use of your vehicle is increased
your employer.
to 51 cents per mile. The rate for use of
In most cases, you must pay estimated
Additional Information You
your vehicle to move is increased to 19
tax for 2011 if both of the following apply.
cents per mile. The rate of 14 cents per
1. You expect to owe at least $1,000
May Need
mile for charitable use is unchanged.
in tax for 2011, after subtracting your
Personal exemption increased. For tax
You can find most of the information you
withholding and refundable credits.
years beginning in 2011, the personal
will need in Pub. 505, Tax Withholding
2. You expect your withholding and
exemption amount is increased to $3,700.
and Estimated Tax.
refundable credits to be less than the
smaller of:
Other available information:
Alternative minimum tax (AMT)
a. 90% of the tax to be shown on your
Pub. 519, U.S. Tax Guide for Aliens.
exemption amount increased. The
2011 tax return, or
Instructions for the 2010 Form 1040NR
AMT exemption is increased to $48,450
b. 100% of the tax shown on your
or 1040NR-EZ.
($74,450 if a qualifying widow(er);
2010 tax return. Your 2010 tax return
Important Changes. Go to,
$37,225 if married filing separately).
must cover all 12 months.
click on Forms and Publications, and then
Retirement savings contribution credit
on Changes to Current Tax Products or
income limits increased. In order to
Note. These percentages may be
Highlights of Recent Tax Changes.
claim this credit, your AGI must be less
different if you are a farmer, fisherman, or
For details on how to get forms and
than $28,250.
higher income taxpayer. See Special
publications, go to or see the
Nonbusiness energy property credit.
Rules below.
instructions for your tax return. If you
This credit has been extended for 1 year
Special Rules
have tax questions, call 1-800-829-1040
with a reduced rate of 10%. Amounts
for assistance. For TTY/TDD help, call
provided by subsidized federal, state, or
There are special rules for farmers,
1-800-829-4059. Persons living outside
local energy financing do not qualify for
fishermen, certain household employers,
the United States can call 267-941-1000
the credit. The energy-efficiency
and certain higher income taxpayers.
(not toll-free). Information for taxpayers
standards for qualified natural gas,
Farmers and fishermen. If at least
residing outside the United States is
propane, or oil furnaces, or hot water
two-thirds of your gross income for 2010
available at Click on Individuals,
boilers have been increased. For 2011,
or 2011 is from farming or fishing,
and then on International Taxpayers.
the credit is limited as follows.
substitute 66
% for 90% in (2a) under
A total combined credit limit of $500 for
What’s New
General Rule above.
all tax years after 2005 (Form 5695,
Household employers. When
Use your 2010 tax return as a guide in
Part I).
estimating the tax on your 2011 tax
figuring your 2011 estimated tax, but be
A combined credit limit of $200 for
return, include your household
sure to consider the following.
windows for all tax years after 2005.
Cat. No. 50007F


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