Fillable Form 1040-Es (Nr) - Estimated Tax Payment Voucher 2011 (Page 3 of 7) in pdf

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change to your local Social Security

Enter in the box provided on the

92.35% (.9235) of your total net profit

Administration office before filing your

estimated tax payment voucher only the

from self-employment.

2011 tax return. This prevents delays in

amount you are sending in by check or

Line 12. Other taxes. Use the

processing your return and issuing

money order. When making payments of

instructions for the 2010 Form 1040NR to

refunds. It also safeguards your future

estimated tax, be sure to take into

determine if you expect to owe, for 2011,

social security benefits. For more details,

account any 2010 overpayment that you

any of the taxes that would have been

call the Social Security Administration at

choose to credit against your 2011 tax,

entered on your 2010 Form 1040NR,

1-800-772-1213 (TTY/TDD

but do not include the overpayment

lines 56 (additional tax on distributions

1-800-325-0778).

amount in this box.

only) and 58, and any write-ins on line 59.

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Make your check or money order

If your identifying number is an

On line 12, enter the total of those taxes,

payable to the “United States Treasury.”

IRS-issued individual taxpayer

subject to the following two exceptions.

Do not send cash. To help process your

identification number (ITIN), you do not

Exception 1. Include household

payment accurately, enter the amount on

need to contact the Social Security

employment taxes from box a of Form

the right side of the check like this:

Administration.

1040NR, line 58, on this line only if:

$ XXX.XX. Do not use dashes or lines

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You will have federal income tax

(for example, do not enter “$ XXX-”

How To Amend Estimated

withheld from wages, pensions, annuities,

or “$ XXX

”).

100

Tax Payments

•

or other income effectively connected with

Enter “2011 Form 1040-ES (NR)” and

a U.S. trade or business, or

your identifying number (SSN, ITIN, or

To change or amend your estimated tax

•

You would be required to make

EIN) on your check or money order.

payments, refigure your total estimated

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estimated tax payments (to avoid a

Enclose, but do not staple or attach,

tax payments due (line 19a of the

penalty) even if you did not include

your payment with the estimated tax

worksheet on page 6).Then, to figure the

household employment taxes when

payment voucher.

payment due for each remaining payment

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figuring your estimated tax.

Mail your estimated tax payment

period, see Amended estimated tax under

voucher to the following address.

If you meet one or both of the above,

Regular Installment Method in chapter 2

include in the amount on line 12 the total

of Pub. 505. If an estimated tax payment

Internal Revenue Service

of your household employment taxes.

for a previous period is less than

P.O. Box 1300

one-fourth of your amended estimated

Charlotte, NC 28201-1300 USA

Exception 2. Of the amounts for

tax, you may owe a penalty when you file

other taxes that may be entered on Form

your return.

Also, note that only the U.S. Postal

1040NR, line 59, do not include on line

Service can deliver to P.O. boxes.

12: recapture of a federal mortgage

When a Penalty Is Applied

subsidy, uncollected social security and

Pay Electronically

Medicare tax or RRTA tax on tips or

In some cases, you may owe a penalty

Paying electronically helps to ensure

group-term life insurance, excise tax on

when you file your return. The penalty is

timely receipt of your estimated tax

excess golden parachute payments,

imposed on each underpayment for the

payment. You can pay electronically

look-back interest due under section

number of days it remains unpaid. A

using the following payment options.

167(g) or 460(b), excise tax on insider

penalty may be applied if you did not pay

•

Electronic Federal Tax Payment

stock compensation from an expatriated

enough estimated tax for the year or you

System (EFTPS).

corporation, or additional tax on advance

did not make the payments on time or in

•

Credit or debit card.

payments of health coverage tax credit

the required amount. A penalty may apply

when not eligible. These taxes are not

For information on paying your taxes

even if you have an overpayment on your

required to be paid until the due date of

electronically, go to

tax return.

your income tax return (not including

The penalty may be waived under

extensions).

certain conditions. See chapter 4 of Pub.

Instructions for the 2011

Recapture of first-time homebuyer

505 for details.

credit. If you purchased a home in 2008

Estimated Tax Worksheet

How To Pay Estimated Tax

and claimed the first-time homebuyer

Line 1. Adjusted gross income. Use

credit, repayment of that credit began with

your 2010 tax return and instructions as a

your 2010 tax return and will continue

Pay by Check or Money Order

guide to figuring the AGI you expect in

until the credit is fully repaid. If the home

Using the Estimated Tax

2011 (but be sure to consider the items

ceases to be your main home, then the

Payment Voucher

listed under What’s New that begins on

unpaid balance of the credit is to be

There is a separate estimated tax

page 1). For more details on figuring your

repaid on the return for the year when the

payment voucher for each due date. The

AGI, see Expected AGI — Line 1 in

home is no longer your main home.

due date is shown in the upper right

chapter 2 of Pub. 505.

If you purchased a home in 2009 or

corner. Complete and send in the voucher

If you are self-employed, be sure to

2010 and claimed the first-time

only if you are making a payment by

take into account the deduction for your

homebuyer credit, you must maintain that

check or money order.

self-employment tax (2010 Form 1040NR,

home as your main home for at least 36

To complete the voucher, do the

line 27). However, this deduction is

months to avoid having to repay the

following.

figured differently for 2011.

credit.

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Print or type your name, address, and

Use the worksheet on page 5 to figure

For details about repaying either of

social security number (SSN) in the space

the amount to subtract when figuring your

these credits, see the Instructions for

provided on the estimated tax payment

expected AGI. This worksheet also will

Form 5405.

voucher. If you do not have and are not

give you the amount to enter on line 11 of

eligible to obtain an SSN, enter your

Line 17b. Prior year’s tax. Enter the

your estimated tax worksheet.

IRS-issued individual taxpayer

2010 tax you figure according to the

Line 9. Credits. See the 2010 Form

identification number (ITIN). To apply for

instructions on page 4 unless you meet

1040NR, lines 45 through 50, and the

an ITIN, use Form W-7, Application for

one of the following exceptions.

related instructions for the types of credits

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IRS Individual Taxpayer Identification

If the adjusted gross income shown on

allowed. .

Number. For additional information go to

your 2010 return is more than $150,000

IRS.gov and enter “ITIN” in the keyword

Line 11. Self-employment tax. Enter

($75,000 if you will file as married filing

search box. If you are filing the return for

your self-employment tax on line 11.

separately (see the definition on page 1)

a trust or estate, enter the EIN of the trust

When estimating your 2011 net earnings

for 2011), enter 110% of your 2010 tax as

or estate.

from self-employment, be sure to use only

figured on page 4.

-3-

Form 1040-Es (Nr) - Estimated Tax Payment Voucher 2011 Page 3

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