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

We do not send notices

statement, show all of the estimated tax

How To Figure Your

reminding you to make your

payments you made for 2016 and the

Estimated Tax

estimated tax payments. You

name and identifying number under which

CAUTION

must make each payment by the due date.

you made the payments.

You will need:

The 2016 Estimated Tax Worksheet.

If your identifying number is a social

If you mail your payment in the United

The

Instructions for the 2016 Estimated

security number, be sure to report the

States and it is postmarked by the due

Tax

Worksheet.

change to your local Social Security

date, the date of the U.S. postmark is

The 2016 Tax Rate Schedules for your

Administration office before filing your

considered the date of the payment. If

filing status.*

2016 tax return. This prevents delays in

your payments are late or you did not pay

Your 2015 tax return and instructions to

processing your return and issuing

enough, you may be charged a penalty for

use as a guide to figuring your income,

refunds. It also safeguards your future

underpaying your tax. See

When a

deductions, and credits (but be sure to

social security benefits. For more details,

Penalty Is

Applied, later.

consider the items listed under

What's

call the Social Security Administration at

New, earlier).

You can make more than four

1-800-772-1213 (for TTY/TDD, call

estimated tax payments. To do

1-800-325-0778) or go to

TIP

* If you are married, you generally must

so, make a copy of one of your

use Tax Rate Schedule Y. For exceptions,

If your identifying number is an

unused estimated tax payment vouchers,

see chapter 5 of Pub. 519.

fill it in, and mail it with your payment. If

IRS-issued individual taxpayer

you make more than four payments, to

identification number (ITIN), you do not

Matching estimated tax payments to

avoid a penalty make sure the total of the

have to contact the Social Security

income. If you receive your income

Administration.

unevenly throughout the year (for

amounts you pay during a payment period

example, because you operate your

is at least as much as the amount required

How To Amend Estimated

to be paid by the due date for that period.

business on a seasonal basis or you have

For other payment methods, see

How To

a large capital gain late in the year), you

Tax Payments

Pay Estimated

Tax, later.

may be able to lower or eliminate the

To change or amend your estimated tax

amount of your required estimated tax

payments, refigure your total estimated tax

No income subject to estimated tax

payment for one or more periods by using

payments due (see the 2016 Estimated

during first payment period. If, after

the annualized income installment

Tax Worksheet, later). Then, to figure the

March 31, 2016, you have a large change

method. See chapter 2 of Pub. 505 for

payment due for each remaining payment

in income, deductions, additional taxes, or

details.

period, see Amended estimated tax under

credits that requires you to start making

Changing your estimated tax. To

Regular Installment Method in chapter 2 of

estimated tax payments, you should figure

amend or correct your estimated tax, see

Pub. 505. If an estimated tax payment for

the amount of your estimated tax

How To Amend Estimated Tax

Payments,

a previous period is less than one-fourth of

payments by using the annualized income

later.

your amended estimated tax, you may

installment method, explained in chapter 2

owe a penalty when you file your return.

of Pub. 505. If you use the annualized

You cannot make joint estimated

income installment method, file Form

tax payments if you or your

When a Penalty Is Applied

2210, Underpayment of Estimated Tax by

spouse is a nonresident alien,

CAUTION

Individuals, Estates, and Trusts, including

In some cases, you may owe a penalty

you are separated under a decree of

Schedule AI, with your 2016 tax return

divorce or separate maintenance, or you

when you file your return. The penalty is

even if no penalty is owed.

imposed on each underpayment for the

and your spouse have different tax years.

number of days it remains unpaid. A

Farmers and fishermen. If at least

penalty may be applied if you did not pay

Payment Due Dates

two-thirds of your gross income for 2015

enough estimated tax for the year or you

or 2016 is from farming or fishing, you can

If you have wages subject to U.S. income

did not make the payments on time or in

do one of the following.

tax withholding, you can pay all of your

the required amount. A penalty may apply

Pay all of your estimated tax by January

estimated tax by April 18, 2016, or in four

even if you have an overpayment on your

17, 2017.

equal amounts by the dates shown below.

tax return.

File your 2016 Form 1040NR by March

1, 2017, and pay the total tax due. In this

The penalty may be waived under

1st payment

Apr. 18, 2016

. . . . .

case, 2016 estimated tax payments are

certain conditions. See chapter 4 of Pub.

2nd payment

Jun. 15, 2016

. . . .

not required to avoid a penalty.

505 for details.

3rd payment

Sep. 15, 2016

. . . . .

Fiscal year taxpayers. You are on a

4th payment

Jan. 17, 2017*

. . . . .

How To Pay Estimated Tax

fiscal year if your 12-month tax period

* You do not have to make the payment due January

ends on any day except December 31.

The following are various methods by

17, 2017, if you file your 2016 Form 1040NR or

Due dates for fiscal year taxpayers are the

1040NR-EZ by January 31, 2017, and pay the entire

which you can pay your estimated taxes.

15th day of the 4th (if applicable), 6th, and

balance due with your return.

When making payments of estimated tax,

9th months of your current fiscal year and

be sure to take into account any 2015

the 1st month of the following fiscal year. If

overpayment that you choose to credit

any payment date falls on a Saturday,

If you do not have wages subject to

against your 2016 tax. Use the Record of

Sunday, or legal holiday, use the next

U.S. income tax withholding, you can pay

Estimated Tax Payments table, later, to

business day.

keep track of the payments you made and

all of your estimated tax by June 15, 2016,

or you can pay it in three installments. If

any overpayment credit you are applying.

Name Change

you pay the tax in three installments:

Pay Online

If you changed your name because of

is due by June 15, 2016;

Paying online is convenient and secure

marriage, divorce, etc., and you made

is due by September 15, 2016; and

and helps make sure we get your

estimated tax payments using your former

is due by January 17, 2017.

payments on time. You can pay online

name, attach a statement to the front of

using any of the following options.

your 2016 paper income tax return. On the

Form 1040-ES (NR) 2016

-2-

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2016 Page 2

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