Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 1999

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1040-ES (NR)
OMB No. 1545-0087
Form
U.S. Estimated Tax for
Nonresident Alien Individuals
1999
Department of the Treasury
Internal Revenue Service
Purpose of This Package
Self-employed health insurance deduction. For 1999, the
self-employed health insurance deduction is increased to 60% of
health insurance expenses.
If you are a nonresident alien, use this package to figure and pay
your estimated tax. Estimated tax is the method used to pay tax
Section 179 expense deduction increased. For 1999, the
on income that is not subject to withholding.
deduction to expense certain property under section 179
Do not use the payment vouchers in this package to notify the
generally has been increased to $19,000.
IRS of a change of address. Instead, use Form 8822, Change
Expanded rules for business use of a home. Beginning in
of Address.
1999, the deduction for business use of your home has been
You can order Form 8822 and other forms and publications by
expanded to include the part of your home regularly and
writing to the Eastern Area Distribution Center, P.O. Box 25866,
exclusively used for the administrative or management activities
Richmond, VA 23286-8107, U.S.A. Or, if you have a computer
of your business. But only if you have no other fixed location
and modem, use the World Wide Web and connect to
where you conduct substantial administrative or management
On the Internet, telnet to iris.irs.ustreas.gov
activities (even if another fixed location is available).
or, for file transfer protocol services, connect to
ftp.irs.ustreas.gov.
To Figure Your Estimated Tax, Use:
Who Must Make Estimated Tax Payments
The 1999 Estimated Tax Worksheet on page 3.
The instructions below for the worksheet on page 3.
Generally, you must make estimated tax payments if you expect
The 1999 Tax Rate Schedule on page 4 for your filing status.*
to owe at least $1,000 in tax for 1999 (after subtracting your
Your 1998 tax return and instructions as a guide to figuring
withholding and credits) and you expect your withholding and
your income, deductions, and credits.
credits to be less than the smaller of:
If you receive your income unevenly throughout the year (e.g.,
1. 90% of the tax on your 1999 tax return, or
you operate your business on a seasonal basis), you may be
2. The tax shown on your 1998 tax return (105% of that
able to lower or eliminate the amount of your required estimated
amount if you are not a farmer or a fisherman and the adjusted
tax payment for one or more periods by using the annualized
gross income shown on the return is more than $150,000 or, if
income installment method. See Pub. 505, Tax Withholding and
married filing separately for 1999, more than $75,000).
Estimated Tax, for details.
For this purpose, include household employment taxes (before
*If you are married, you must generally use Tax Rate
subtracting advance EIC payments made to your employee(s))
Schedule Y. For exceptions, see Pub. 519, U.S. Tax Guide for
when figuring the tax shown on your tax return, if either of the
Aliens.
following is true.
You will have Federal income tax withheld from wages,
Instructions for Worksheet on Page 3
pensions, annuities, or other income effectively connected with a
U.S. trade or business, or
Line 7—Additional Taxes. Enter the additional taxes from Form
You would be required to make estimated tax payments to
4972, Tax on Lump-Sum Distributions, or Form 8814, Parents’
avoid a penalty even if you did not include household
Election To Report Child’s Interest and Dividends.
employment taxes when figuring your estimated tax.
Line 9—Credits. See the 1998 Form 1040NR, lines 40 through
44, and the related instructions.
Tax Law Changes Effective for 1999
Line 11—Other Taxes. Except as noted below, enter any other
taxes, such as alternative minimum tax, tax on accumulation
Use your 1998 tax return as a guide in figuring your 1999
distribution of trusts, tax on a distribution from an MSA, and the
estimated tax, but be sure to consider the changes noted in this
tax on early distributions from (a) an IRA or other qualified
section. For more information on changes that may affect your
retirement plan, (b) an annuity, or (c) a modified endowment
1999 estimated tax, see Pub. 553, Highlights of 1998 Tax
contract entered into after June 20, 1988.
Changes.
Include household employment taxes (before subtracting
Modification of estimated tax safe harbor for some
advance EIC payments made to your employee(s)) on line 11 if
taxpayers. For 1999, the estimated tax safe harbor that is based
either of the following is true.
on the tax shown on your 1998 tax return is 105% of that
You will have Federal income tax withheld from wages,
amount if you are not a farmer or a fisherman and the adjusted
pensions, annuities, or other income effectively connected with a
gross income shown on that return is more than $150,000 or, if
U.S. trade or business, or
married filing separately for 1999, more than $75,000.
You would be required to make estimated tax payments (to
Child tax credits. For 1999, the total of the child tax credit and
avoid a penalty) even if you did not include household
the additional child tax credit can be as much as $500 for each
employment taxes when figuring your estimated tax.
qualifying child.
Do not include tax on recapture of a Federal mortgage
Student loan interest deduction. The amount you may be
subsidy, social security and Medicare tax on unreported tip
allowed to deduct on your tax return for interest that is paid
income, or uncollected employee social security and Medicare or
during 1999 on a qualified student loan has been increased to
RRTA tax on tips or group-term life insurance. These taxes are
$1,500.
not required to be paid until your income tax return is due (not
IRA deduction restored for some people covered by
including extensions).
retirement plans. You may be able to claim an IRA deduction
for 1999 if you are covered by a retirement plan and your
modified AGI is less than $41,000 if single or married filing
separately and you lived apart from your spouse for all of 1999;
$61,000 if qualifying widow(er).
Cat. No. 50007F

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