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1040-ES (NR)

OMB No. 1545-0087

U.S. Estimated Tax for Nonresident

Form

Alien Individuals

Department of the Treasury

Internal Revenue Service

Paperwork Reduction Act Notice

We ask for the information on the payment-vouchers to carry out

line 16b. Then, answer the questions below. But if you answer

the Internal Revenue laws of the United States. You are required

NO to any question, stop and read the instructions below

to give us the information. We need it to ensure that you are

question 3.

complying with these laws and to allow us to figure and collect

1. Did you make any estimated tax payments

the right amount of tax.

for 1991, 1990, or 1989, OR were you

The time needed to complete the worksheets and prepare and

charged an estimated tax penalty for any

file the payment-vouchers will vary depending on individual

of those years? (If either applies, answer

circumstances. The estimated average time is: Recordkeeping,

“Yes.”)

Yes

40 min.; Learning about the law, 14 min.; Preparing the

2. Do you expect your 1992 adjusted gross

worksheets and payment-vouchers, 59 min.; Copying,

income (AGI) to be over $75,000 ($37,500

assembling, and sending the payment-vouchers to the IRS, 10

if married filing separately)?

Yes

min. If you have comments concerning the accuracy of these

time estimates or suggestions for making this package easier,

3. Do you expect your 1992 modified AGI

we would be happy to hear from you. You can write to both the

(defined below) to exceed your 1991 actual

Internal Revenue Service, Washington, DC 20224, Attention: IRS

AGI by more than $40,000 ($20,000 if

Reports Clearance Officer, T:FP; and the Office of Management

married filing separately)?

Yes

and Budget, Paperwork Reduction Project (1545-0087),

Washington, DC 20503. DO NOT send the payment-vouchers to

If you answered NO to any of the questions above, you

either of these offices. Instead, see How To Complete and Use

don’t have to make the special computation. Instead, fill in the

the Payment-Voucher on page 2.

rest of the worksheet on page 3.

If you answered YES to all three of the questions above,

Purpose of This Package

you must make the special computation. Do not fill in the rest of

the worksheet on page 3. Instead, use the 1992 Estimated Tax

If you are a nonresident alien, use this package to figure and pay

Worksheet Limiting Use of Prior Year’s Tax in Pub. 505 to

your estimated tax. Estimated tax is the method used to pay tax

figure all your estimated tax payments. If you have wages

on income that is not subject to withholding.

subject to U.S. income tax withholding, that worksheet allows

Do not use the payment-vouchers in this package to notify the

you to use 100% of your 1991 tax to figure your first payment.

IRS of a change of address. If you have a new address, get

Modified AGI for this purpose means AGI figured without

Form 8822, Change of Address, by calling 1-800-829-3676.

including any gain from the sale or exchange of your main home

Send the completed form to the Internal Revenue Service Center

or gain from a casualty, theft, condemnation, or other involuntary

where you filed your last return.

conversion required to be shown on your 1992 return. Partners

and shareholders in an S corporation must include their income,

Who Must Make Estimated Tax Payments

gains and losses (other than from the disposition of their

interests in a partnership or S corporation), and deductions for

Generally, you must make estimated tax payments if you expect

1991 from the partnership or S corporation instead of the

to owe, after subtracting your withholding and credits, at least

amounts for 1992. But this rule does not apply to general

$500 in tax for 1992, and you expect your withholding and

partners, partners who owned at least a 10% capital or profit

credits to be less than the smaller of:

interest in the partnership, or shareholders who owned at least

90% of the tax shown on your 1992 tax return, or

10% of the stock (vote or value) of the S corporation.

100% of the tax shown on your 1991 tax return (the return

To Figure Your Estimated Tax Use

must cover all 12 months).

Caution: If 100% of your 1991 tax is the smaller of the two

The 1992 Estimated Tax Worksheet on page 3

amounts, see Limit on Use of Prior Year’s Tax on this page for

The instructions below for the worksheet on page 3

special rules that may apply to you.

The 1992 Tax Rate Schedule on page 2 for your filing status*

Generally, you do not have to pay estimated tax if your 1992

income tax return will show (1) a tax refund, or (2) a tax balance

Your 1991 tax return as a guide

due of less than $500.

*If you are married, you must generally use Tax Rate

Schedule Y. For exceptions, get Pub. 519, U.S. Tax Guide for

Tax Law Changes Effective for 1992

Aliens.

Use your 1991 tax return as a guide for figuring your estimated

Instructions for Worksheet on Page 3

tax, but be sure to consider the changes noted in this section.

For other changes that may affect your 1992 estimated tax, get

Line 7—Additional Taxes. Enter the additional taxes from Form

Pub. 553, Highlights of 1991 Tax Changes. Pub. 505, Tax

4970, Tax on Accumulation Distribution of Trusts, or Form 4972,

Withholding and Estimated Tax, may also be helpful.

Tax on Lump-Sum Distributions.

Expiring Tax Provisions. At the time this package went to print,

Line 9—Credits. See the 1991 Form 1040NR, lines 39 through

several tax provisions, including the self-employed health

42, and the related instructions.

insurance deduction, were scheduled to expire 12/31/91. See

Line 11—Other Taxes. Enter any other taxes, such as tax on

Pub. 553 to find out if these provisions were extended.

early distributions (Form 5329, Part II, only), and alternative

Limit on Use of Prior Year’s Tax. Some nonresident aliens

minimum tax. Do not include any recapture of Federal mortgage

(other than farmers and fishermen) with income over a certain

subsidy. For details, see pages 11 and 12 of the 1991

amount must make a special computation to figure their

Instructions for Form 1040NR. You do not have to include social

estimated tax payments. If these individuals have wages subject

security and Medicare tax on tip income not reported to your

to U.S. income tax withholding, they may use 100% of their

employer or uncollected employee social security and Medicare

1991 tax to figure the amount of their first payment but they may

or RRTA tax on tips or group-term life insurance.

not be able to use that amount to figure their remaining

payments. To see if this special computation applies to you, first

fill in the 1991 Estimated Tax Worksheet (on page 3) through

Cat. No. 50007F

Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - Department Of The Treasury - 1992

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