Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals Payment Voucher - 2006
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61040-ES (NR)
OMB No. 1545-0074
Form
U.S. Estimated Tax for
Nonresident Alien Individuals
2006
Department of the Treasury
Internal Revenue Service
Purpose of This Package
For this purpose, include household
credit for the purchase of qualified
employment taxes (before subtracting
photovoltaic property, solar water heating
If you are a nonresident alien, use this
advance EIC payments made to your
property, and fuel cell property. This
package to figure and pay your estimated
employee(s)) when figuring the tax shown
includes expenses for labor costs properly
tax. Estimated tax is the method used to
on your tax return if either of the following
allocable to the onsite preparation,
pay tax on income that is not subject to
applies.
assembly, or original installation of the
withholding. See the 2005 instructions for
● You will have federal income tax
property and for piping or wiring to
Form 1040NR, U.S. Nonresident Alien
interconnect such property to the home.
withheld from wages, pensions, annuities,
Income Tax Return, or Form 1040NR-EZ,
or other income effectively connected with
For details, see Pub. 553.
U.S. Income Tax Return for Certain
a U.S. trade or business, or
Nonresident Aliens With No Dependents,
IRA deduction expanded. You may be
● You would be required to make
able to deduct up to $5,000 if age 50 or
for details on income that is taxable. The
estimated tax payments to avoid a penalty
estimated tax worksheet on page 3 will
older at the end of 2006. If you were
even if you did not include household
help you figure the correct amount to pay.
covered by a retirement plan, you may be
employment taxes when figuring your
able to take an IRA deduction if your 2006
Estimated tax for an estate or trust. If
estimated tax.
modifield AGI is less than $85,000 if
you are using this package to figure and
qualified widow(er).
pay estimated tax for a nonresident alien
What’s New for 2006
estate or trust, use the 2005 Form 1040NR
Standard mileage rates. The 2006 rate for
Use your 2005 tax return as a guide in
as a guide in figuring the estate’s or trust’s
business use of your vehicle is 44
1
⁄
cents
2
figuring your 2006 estimated tax, but be
2006 estimated tax. You may also find it
a mile. The 2006 rate for use of your
sure to consider the following changes.
helpful to refer to the 2006 Form 1041-ES.
vehicle to get medical care or move is 18
For more information on these and other
cents a mile. The 2006 rate for charitable
Paying by check or money order. The
changes that may affect your 2006
use of your vehicle to provide relief related
payment vouchers in this package are for
estimated tax, see Pub. 553, Highlights of
to Hurricane Katrina is 32 cents a mile. The
crediting your estimated tax payments to
2005 Tax Changes.
2006 rate of 14 cents a mile for other
your account correctly. See Pay by Check
charitable use is unchanged.
or Money Order Using the Estimated Tax
New exception from the filing
Payment Voucher on page 4.
requirement for nonresident alien
Alternative motor vehicles and refueling
individuals. Generally, the requirement to
Do not use the vouchers in this package
property. You may be able to take a credit
file a return has been eliminated for
to notify the IRS of a change of address. If
if you place an energy efficient motor
nonresident aliens who earn wages
you have a new address, file Form 8822,
vehicle or alternative fuel vehicle refueling
effectively connected with a U.S. trade or
Change of Address. The IRS will update
property in service in 2006. You can no
business that are less than the amount of
your record and next year you will receive
longer take a deduction for clean-fuel
one personal exemption ($3,300 for 2006).
new preprinted payment vouchers.
vehicles or refueling property. For details,
For more information, see Notice 2005-77,
see Form 8910 (Form 8911 for alternative
Consider paying your estimated taxes
2005-46 I.R.B. 951. You can find Notice
fuel vehicle refueling property).
electronically. Paying electronically helps
2005-77 on page 951 of Internal
to ensure timely receipt of your estimated
Clean renewable energy bond credit.
Revenue Bulletin 2005-46 at
tax payment. You can pay electronically
You may be able to take a credit based on
using the following convenient, safe, and
the face amount of any clean renewable
Personal exemption and itemized
secure electronic payment options.
energy bond you hold during 2006. The
● Electronic Federal Tax Payment System
deduction phaseouts reduced. The
amount of any credit claimed must be
phaseouts of the limitations on personal
(EFTPS).
included as interest income. For details,
exemptions and itemized deductions are
● Credit card.
see Form 8912.
reduced by 33
1
⁄
%. For details, see
3
When you pay taxes electronically, there
Nonconventional source fuel credit. You
Publication 505.
is no check to write and no voucher to
may be able to claim the nonconventional
Residential energy credits. You may be
mail. Payments can be made 24 hours a
source fuel credit for facilities producing
able to take a residential energy credit for
day, 7 days a week. You will receive a
coke or coke gas. Also, the
expenses paid in 2006 to have qualified
confirmation number or electronic
nonconventional source fuel credit is now
energy saving items installed in your home
acknowledgement of the payment. See
a general business credit subject to the
located in the United States. The
page 7 for details.
general business credit tax liability limits.
residential energy credit is made up of two
In general, any 2006 unused credits can
Who Must Make Estimated Tax
separate credits, the nonbusiness energy
be carried forward 20 years. For details,
property credit and the residential energy
Payments
see Form 8907.
efficient property credit.
Qualified contributions expired. You can
Generally, you must make estimated tax
Nonbusiness energy property credit.
no longer elect to treat gifts by cash or
payments if you expect to owe at least
The nonbusiness energy property credit
check as qualified contributions on
$1,000 in tax for 2006 (after subtracting
may allow you to take a credit for the
Schedule A. Qualified contributions for
your withholding and credits) and you
installation of any insulation material or
which you made this election were not
expect your withholding and credits to be
system designed to reduce heat loss or
subject to the 50% of adjusted gross
less than the smaller of:
gain, exterior windows (including skylights),
income limit or the overall limit on itemized
1. 90% of the tax shown on your 2006
or doors, or metal roofs with appropriate
deductions.
tax return, or
pigmented coating designed to reduce
Pending legislation may
2. The tax shown on your 2005 tax
heat gain. You may also qualify to take a
eliminate one or more of the
return (110% of that amount if you are not
credit for residental energy property
following changes.
a farmer or fisherman and the adjusted
expenses related to the installation of
CAUTION
gross income shown on that return is more
certain qualified energy property. This
than $150,000 or, if married filing
would include items such as certain water
separately for 2006, more than $75,000).
heaters, heat pumps, and air conditioners.
However, if you did not file a 2005 tax
Residental energy efficient property
return or that return did not cover all 12
credit. The residential energy efficient
months, item (2) above does not apply.
property credit may allow you to take a
Cat. No. 50007F
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