Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2016

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Department of the Treasury
Internal Revenue Service
Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
Special Rules
For details on how to get forms
Future developments. For the latest
and publications, go to
information about developments related to
There are special rules for farmers,
or see
Form 1040-ES (NR) and its instructions,
fishermen, certain household employers,
the instructions for your tax return. For
such as legislation enacted after they were
and certain higher income taxpayers.
information for taxpayers residing outside
published, go to
Farmers and fishermen. If at least
the United States, go to
two-thirds of your gross income for 2015
Purpose of This Package
or 2016 is from farming or fishing,
substitute 66
% for 90% in (2a) under
If you have tax questions and you
If you are a nonresident alien, use this
Rule, earlier.
live outside the United States,
package to figure and pay your estimated
you can call 267-941-1000 (not
Household employers. When
tax for 2016. See
Who Must Make
toll free).
estimating the tax on your 2016 tax return,
Estimated Tax Payments
to determine if
include your household employment taxes
you are required to use this package.
What's New
if either of the following applies.
Estimated tax is the method used to
You will have federal income tax
Use your 2015 tax return as a guide in
pay tax on income that is not subject to
withheld from wages, pensions, annuities,
figuring your 2016 estimated tax, but be
withholding. See the 2015 Instructions for
or other income effectively connected with
sure to consider the following.
Form 1040NR, U.S. Nonresident Alien
a U.S. trade or business.
Income Tax Return, or Form 1040NR-EZ,
Personal exemption amount increased
You would be required to make
U.S. Income Tax Return for Certain
for certain taxpayers. For 2016, the
estimated tax payments to avoid a penalty
Nonresident Aliens With No Dependents,
personal exemption amount is increased
even if you did not include household
for details on income that is taxable.
to $4,050 for taxpayers with adjusted
employment taxes when figuring your
gross income at or below $155,650. Use
estimated tax.
Estimated tax for an estate or trust. If
Worksheet 2-6 in Pub. 505 to figure your
you are using this package to figure and
Higher income taxpayers. If your
pay estimated tax for a nonresident alien
adjusted gross income (AGI) for 2015 was
Limitation on itemized deductions. For
estate or trust, use the 2015 Form
more than $150,000 ($75,000 if your filing
1040NR as a guide in figuring the estate's
2016, itemized deductions for taxpayers
status for 2016 is married filing
or trust's 2016 estimated tax. You also
with adjusted gross income above
separately), substitute 110% for 100% in
may find it helpful to refer to the 2016
$155,650 may be reduced. Use
(2b) under
Rule, earlier. This rule
Form 1041-ES.
Worksheet 2-5 in Pub. 505 to figure your
does not apply to farmers or fishermen.
Change of address. If your address has
Married filing separately. Your filing
changed, file Form 8822, Change of
Standard mileage rate. For 2016, the
status is married filing separately if you will
rate for business use of your vehicle
Address, to update your record.
check filing status box 3, 4, or 5 on your
decreased to 54 cents a mile. The rate for
2016 Form 1040NR or filing status box 2
Who Must Make Estimated
use of your vehicle to move has
on your 2016 Form 1040NR-EZ.
decreased to 19 cents a mile. The rate of
Tax Payments
Increase Your Withholding
14 cents a mile for charitable use is
General Rule
If you also receive salaries and wages,
you may be able to avoid having to make
Social security tax. For 2016, the
In most cases, you must pay estimated tax
estimated tax payments on your other
maximum amount of earned income
for 2016 if both of the following apply.
income by asking your employer to take
(wages and net earnings from
1. You expect to owe at least $1,000
more tax out of your earnings. To do this,
self-employment) subject to the social
in tax for 2016, after subtracting your
file a new Form W-4, Employee's
security tax is $118,500.
withholding and refundable credits.
Withholding Allowance Certificate, with
2. You expect your withholding and
your employer.
refundable credits to be less than the
Additional Information You
smaller of:
Advance payments of the premium tax
credit. If you buy health insurance
May Need
a. 90% of the tax to be shown on your
through the Health Insurance
2016 tax return, or
You can find most of the information you
Marketplace, you may be eligible for
b. 100% of the tax shown on your
will need in Pub. 505, Tax Withholding and
advance payments of the premium tax
2015 tax return. Your 2015 tax return must
Estimated Tax.
credit to help pay for your insurance
cover all 12 months.
coverage. Receiving too much in advance
Other available information:
will affect your refund or balance due.
Note. These percentages may be
Pub. 519, U.S. Tax Guide for Aliens.
Promptly report changes in income or
different if you are a farmer, fisherman, or
Instructions for the 2015 Form 1040NR
family size to your Marketplace. See Form
higher income taxpayer. See
or Form 1040NR-EZ.
8962 and its instructions for more
Rules, later.
Important Changes. Go to,
click on Forms & Pubs, and then on
Changes to Current Forms & Publications.
Jan 28, 2016
Cat. No. 50007F


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