Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - Department Of The Treasury - 1992 Page 3
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Form 1040-ES (NR) 1992
Page
1992 Estimated Tax Worksheet—For Nonresident Alien Individuals (keep for your records)
1
Total expected 1992 income effectively connected with a U.S. trade or business. Caution: If this amount
is over $105,250 ($52,625 if married filing separately), your itemized deductions and your deduction for
1
exemptions may be limited. See Pub. 505 for details
2
2
Enter itemized deductions (see 1991 Instructions for Form 1040NR)
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3
Subtract line 2 from line 1
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Exemptions. Multiply $2,300 by the number of exemptions claimed. (Residents of Canada, Mexico, Japan,
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Republic of Korea, and U.S. nationals, see the 1991 Instructions for Form 1040NR.)
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Subtract line 4 from line 3
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Tax. Figure your tax on the amount on line 5 by using the 1992 Tax Rate Schedules on page 2. DO NOT use the Tax
Table or Tax Rate Schedules in the 1991 Form 1040NR Instructions. Caution: If you have a net capital gain and line 5
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is over $51,900 ($43,250 if married filing separately), you may be able to lower your tax. See Pub. 505 for details
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Additional taxes (see line 7 instructions)
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Add lines 6 and 7
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Credits (see line 9 instructions). Do not include any income tax withholding on this line
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Subtract line 9 from line 8. Enter the result, but not less than zero
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Other taxes (see line 11 instructions)
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Estimated 1992 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11)
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Total expected 1992 income not effectively connected with a U.S. trade or business
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Multiply line 13 by 30% or lower treaty rate (see 1991 Instructions for Form 1040NR)
15a
15a Add lines 12 and 14
15b
b Credit for Federal tax on fuels (from Form 4136)
15c
c Subtract line 15b from line 15a. THIS IS YOUR TOTAL 1992 ESTIMATED TAX
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16a Multiply line 15c by 90% (66
2
⁄
% for farmers and fishermen)
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16b
b Enter 100% of the tax shown on your 1991 tax return
Caution: If 16b is smaller than 16a and line 1 above is over $75,000 ($37,500 if married filing separately),
stop here and see Limit on Use of Prior Year’s Tax on page 1 before continuing.
16c
c Enter the smaller of line 16a or 16b. THIS IS YOUR REQUIRED ANNUAL PAYMENT
Caution: Generally, if you do not prepay at least the amount on line 16c, you may owe a penalty for not paying enough
estimated tax. To avoid a penalty, make sure your estimate on line 15c is as accurate as possible. If you
prefer, you may pay 100% of your 1992 estimated tax (line 15c). For more details, get Pub. 505.
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Income tax withheld and estimated to be withheld during 1992 plus any amount paid on Form 1040C
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Subtract line 17 from line 16c. (Note: If line 15c minus line 17 is less than $500, you do not have to make
estimated tax payments.) If you are applying an overpayment from 1991 to 1992 estimated tax, see How
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To Complete and Use the Payment-Voucher on page 2
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If your first payment is due April 15, 1992, enter
⁄
of line 18 (minus any 1991 overpayment you are applying to this
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installment) here and on your payment-voucher(s). If you don’t have wages subject to U.S. income tax withholding and
your first payment is due June 15, 1992, enter
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⁄
of line 16c on your first voucher and
1
⁄
of line 16c on your second and
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1
third vouchers. Reduce each installment by
⁄
of line 17 and any 1991 overpayment you are applying to the installment
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Note: If you are not required to file the voucher due April 15 (or June 15), 1992, at this time, you may have to file by a later date.
See Payment Due Dates on page 2.
Tear off here
1992
1040-ES (NR)
Form
Payment-
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Department of the Treasury
Voucher
Internal Revenue Service
OMB No. 1545-0087
Calendar year—Due Jan. 15, 1993
Return this voucher with check or money order payable to the “Internal Revenue
Service.” Please write your social security number and “1992 Form 1040-ES” on your
check or money order. Please do not send cash. Enclose, but do not staple or attach,
your payment with this voucher. File only if you are making a payment of estimated tax.
Your social security number
Your first name and initial
Your last name
Amount of payment
Address (number, street, and apt. no.)
$
City, state, and ZIP code
For Paperwork Reduction Act Notice, see instructions on page 1.
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