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

Form 1040-ES (NR) 1999

Page

Enter on the payment line of the voucher only the amount you

1999 Tax Rate Schedules

are sending in. When making payments of estimated tax, be

sure to take into account any 1998 overpayment that you

Caution: Do not use these Tax Rate Schedules to figure your 1998 taxes.

choose to credit against your 1999 tax, but do not include the

Use only to figure your 1999 estimated taxes.

overpayment amount on this line.

Schedule X—

Single

Enclose your payment, making the check or money order

payable to the “United States Treasury.”

If line 5 is:

The tax is:

of the

But not

amount

Write your identifying number (SSN or ITIN) and “1999 Form

Over—

over—

1040-ES (NR)” on your check or money order.

$25,750

15%

Do not staple or attach your payment to the voucher.

25,750

62,450

$3,862.50

+ 28%

25,750

Mail your payment voucher to the Internal Revenue Service,

62,450

130,250

14,138.50

+ 31%

62,450

P.O. Box 8318, Philadelphia, PA 19162-8318.

130,250

283,150

35,156.50

+ 36%

130,250

Fill in the Record of Estimated Tax Payments on page 2 for

283,150

90,200.50

+ 39.6%

283,150

your files.

Schedule Y—

Married filing separately

If you changed your name and made estimated tax payments

using your old name, attach a statement to the front of your

If line 5 is:

The tax is:

of the

1999 income tax return. List all of the estimated tax payments

But not

amount

Over—

over—

you made for 1999, the address where you made the payments,

and the name and identifying number under which you made the

$21,525

15%

payments.

21,525

52,025

$3,228.75

+ 28%

21,525

52,025

79,275

11,768.75

+ 31%

52,025

79,275

141,575

20,216.25

+ 36%

79,275

141,575

42,644.25

+ 39.6%

141,575

Qualifying widows and widowers

Schedule Z—

If line 5 is:

The tax is:

of the

But not

amount

Over—

over—

$43,050

15%

43,050

104,050

$6,457.50

+ 28%

43,050

104,050

158,550

23,537.50

+ 31%

104,050

158,550

283,150

40,432.50

+ 36%

158,550

283,150

85,288.50

+ 39.6%

283,150

Privacy Act and Paperwork Reduction Act Notice. The Privacy

We ask for tax return information to carry out the tax laws of

Act of 1974 and the Paperwork Reduction Act of 1980 require

the United States. We need it to figure and collect the right

that when we ask you for information we must first tell you our

amount of tax. We may give the information to the Department

legal right to ask for the information, why we are asking for it,

of Justice and to other Federal agencies, as provided by law.

and how it will be used. We must also tell you what could

We may also give it to cities, states, the District of Columbia,

happen if we do not receive it and whether your response is

and U.S. commonwealths or possessions to carry out their tax

voluntary, required to obtain a benefit, or mandatory under the

laws. And we may give it to foreign governments because of tax

law.

treaties they have with the United States.

This notice applies to all papers you file with us. It also applies

If you do not file a return, do not give the information asked

to any questions we need to ask you so we can complete,

for, or give fraudulent information, you may be charged penalties

correct, or process your return; figure your tax; and collect tax,

and be subject to criminal prosecution.

interest, or penalties.

Please keep this notice with your records. It may help you if

Our legal right to ask for information is Internal Revenue Code

we ask you for other information. If you have any questions

sections 6001, 6011, and 6012(a) and their regulations. They say

about the rules for filing and giving information, please call or

that you must file a return or statement with us for any tax for

visit any Internal Revenue Service office.

which you are liable. Your response is mandatory under these

The time needed to complete the worksheets and prepare and

sections. Code section 6109 and its regulations say that you

file the payment vouchers will vary depending on individual

must provide your taxpayer identification number on what you

circumstances. The estimated average time is: Recordkeeping,

file. This is so we know who you are, and can process your

40 min.; Learning about the law, 12 min.; Preparing the

return and other papers.

worksheets and payment vouchers, 59 min.; Copying,

You are not required to provide the information requested on a

assembling, and sending the payment voucher to the IRS, 10

form that is subject to the Paperwork Reduction Act unless the

min. If you have comments concerning the accuracy of these

form displays a valid OMB control number. Books or records

time estimates or suggestions for making this package simpler,

relating to a form or its instructions must be retained as long as

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

their contents may become material in the administration of any

Forms Committee, Western Area Distribution Center, Rancho

Internal Revenue law. Generally, tax returns and return

Cordova, CA 95743-0001. DO NOT send the payment vouchers

information are confidential, as stated in Code section 6103.

to this address. Instead, see How To Complete and Use the

Payment Voucher on page 2.

Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 1999 Page 3

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