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


1040-ES (NR)
OMB No. 1545-0087
U.S. Estimated Tax for Nonresident
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,
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)?
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)?
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
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


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