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

•

Zero percent capital gains rate for D.C.

The 2012 Tax Rate Schedules for your

If you want, you can make more

TIP

Zone assets.

filing status.*

than four estimated tax payments.

•

First-time homebuyer credit for the

Your 2011 tax return and instructions to

To do so, make a copy of one of

District of Columbia.

use as a guide to figuring your income,

your unused estimated tax payment

deductions, and credits (but be sure to

vouchers, fill it in, and mail it with your

Nonrefundable personal credits and

consider the items listed under What’s

payment. If you make more than four

the AMT. The following credits are no

New).

payments, to avoid a penalty make sure

longer allowed to be applied against AMT.

•

the total of the amounts you pay during a

Credit for child and dependent care

* If you are married, you generally

payment period is at least as much as the

expenses.

•

must use Tax Rate Schedule Y. For

amount required to be paid by the due

Mortgage interest credit.

•

exceptions, see Pub. 519, chapter 5.

date for that period. For other payment

Carryforwards of the District of

methods, see Pay Electronically, later.

Columbia first-time homebuyer credit.

Matching estimated tax payments to

No income subject to estimated tax

income. If you receive your income

Instead, a new tax liability limit applies.

during first payment period. If, after

unevenly throughout the year (for

For most people, this limit is your regular

March 31, 2012, you have a large change

example, because you operate your

tax minus any tentative minimum tax.

in income, deductions, additional taxes, or

business on a seasonal basis or you have

Personal exemption amount increased.

credits that requires you to start making

a large capital gain late in the year), you

For tax years beginning in 2012, the

estimated tax payments, you should

may be able to lower or eliminate the

personal exemption amount is increased

figure the amount of your estimated tax

amount of your required estimated tax

to $3,800.

payments by using the annualized income

payment for one or more periods by using

Standard mileage rate. The rate for

installment method, explained in chapter

the annualized income installment

business use of your vehicle remains 55

method. See chapter 2 of Pub. 505 for

2 of Pub. 505. If you use the annualized

cents per mile. The rate for use of your

details.

income installment method, file Form

vehicle to move is decreased to 23 cents

2210, Underpayment of Estimated Tax by

per mile. The rate of 14 cents per mile for

Changing your estimated tax. To

Individuals, Estates, and Trusts, including

charitable use is unchanged.

amend or correct your estimated tax, see

Schedule AI, with your 2012 tax return

How To Amend Estimated Tax Payments,

Social security and Medicare tax for

even if no penalty is owed.

later.

2012. The employee tax rate for social

Farmers and fishermen. If at least

security is 4.2%. The social security wage

two-thirds of your gross income for 2011

You cannot make joint estimated

base limit is $110,100. The Medicare tax

or 2012 is from farming or fishing, you

tax payments if you or your

rate is 1.45%. There is no wage base limit

can do one of the following.

spouse is a nonresident alien, you

for Medicare tax.

CAUTION

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Pay all of your estimated tax by

are separated under a decree of divorce

The tax rate for net earnings from

January 15, 2013.

or separate maintenance, or you and your

•

self-employment is 10.4%, up to the

File your 2012 Form 1040NR by March

spouse have different tax years.

social security wage base limit of

1, 2013, and pay the total tax due. In this

$110,100

case, 2012 estimated tax payments are

Payment Due Dates

not required to avoid a penalty.

Extended health coverage tax credit.

The credit for the cost of health insurance

If you have wages subject to U.S. income

Fiscal year taxpayers. You are on a

is 72.5% and COBRA benefits continue if

tax withholding, you can pay all of your

fiscal year if your 12-month tax period

you are one of the following eligible

estimated tax by April 17, 2012, or in four

ends on any day except December 31.

individuals.

equal amounts by the dates shown below.

Due dates for fiscal year taxpayers are

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Trade adjustment assistance (TAA)

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

recipients.

1st payment . . . . . . . Apr. 17, 2012

and 9th months of your current fiscal year

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Alternative TAA recipients.

2nd payment . . . . . . . Jun. 15, 2012

and the 1st month of the following fiscal

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Reemployment TAA recipients.

3rd payment . . . . . . . Sep. 17, 2012

year. If any payment date falls on a

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Pension Benefit Guaranty Corporation

4th payment . . . . . . . Jan. 15, 2013*

Saturday, Sunday, or legal holiday, use

pension recipients.

the next business day.

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* You do not have to make the payment due January

Qualified family members of an

15, 2013, if you file your 2012 Form 1040NR or

individual who fell under one of the

Name Change

1040NR-EZ by January 31, 2013, and pay the entire

categories listed above when he or she

balance due with your return.

died or with whom you finalized a divorce.

If you changed your name because of

marriage, divorce, etc., and you made

Reminder

estimated tax payments using your former

If you do not have wages subject to

name, attach a statement to the front of

Roth IRAs. If you rolled over or

U.S. income tax withholding, you can pay

your 2012 income tax return. On the

converted part or all of another retirement

all of your estimated tax by June 15,

statement, show all of the estimated tax

plan to a Roth IRA in 2010, or made an

2012, or you can pay it in three

payments you made for 2012 and the

in-plan rollover to a designated Roth

installments. If you pay the tax in three

name and identifying number under which

account after September 27, 2010, and

installments,

is due by June 15, 2012,

you made the payments.

did not elect to include the resulting

is due by September 17, 2012, and

taxable amount in income for 2010, you

is due by January 15, 2013.

If your identifying number is a social

reported half of that taxable amount on

security number, be sure to report the

your 2011 return and must report the

We do not send notices reminding

change to your local Social Security

other half on your 2012 return. See the

you to make your estimated tax

Administration office before filing your

instructions for Form 8606 for more

payments. You must make each

CAUTION

2012 tax return. This prevents delays in

information.

payment by the due date.

processing your return and issuing

refunds. It also safeguards your future

If you mail your payment in the United

social security benefits. For more details,

How To Figure Your

States and it is postmarked by the due

call the Social Security Administration at

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

Estimated Tax

1-800-772-1213 (TTY/TDD

considered the date of the payment. If

1-800-325-0778).

You will need:

your payments are late or you did not pay

•

The 2012 Estimated Tax Worksheet.

enough, you may be charged a penalty

If your identifying number is an

•

The Instructions for the 2012 Estimated

for underpaying your tax. See When a

IRS-issued individual taxpayer

Tax Worksheet.

Penalty Is Applied, later.

identification number (ITIN), you do not

-2-

Form 1040-ES (NR) (05-2012)

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2012 Page 2

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