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

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You would be required to make

later, unless you meet one of the

estimated tax payments (to avoid a

following exceptions.

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Instructions for the 2012

penalty) even if you did not include

If the adjusted gross income shown on

household employment taxes when

your 2011 return is more than $150,000

Estimated Tax Worksheet

figuring your estimated tax.

($75,000 if you will file as married filing

separately (see Married filing separately

Line 1. Adjusted gross income. Use

If you meet one or both of the above,

in Special Rules, earlier) for 2012), enter

your 2011 tax return and instructions as a

include in the amount on line 12 the total

110% of your 2011 tax as figured later.

guide to figuring the AGI you expect in

of your household employment taxes.

Note. This does not apply to farmers or

2012 (but be sure to consider the items

Exception 2. Of the amounts for

fishermen.

listed under What’s New, earlier). For

other taxes that may be entered on Form

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If you filed as married filing jointly for

more details on figuring your AGI, see

1040NR, line 59, do not include on line

2011, but you will not file a joint return for

Expected AGI — Line 1 in chapter 2 of

12: recapture of a federal mortgage

2012 (for example, because you are a

Pub. 505.

subsidy, uncollected social security and

nonresident alien who does not elect to

If you are self-employed, be sure to

Medicare tax or RRTA tax on tips or

be treated as a U.S. resident (see Pub.

take into account the deduction for your

group-term life insurance, excise tax on

519)), see General Rule in chapter 4 of

self-employment tax (2011 Form 1040NR,

excess golden parachute payments,

Pub. 505 to figure your share of the 2011

line 27). Use the 2012 Self-Employment

look-back interest due under section

tax to enter on line 17b.

Tax and Deduction Worksheet for Lines 1

167(g) or 460(b), excise tax on insider

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If you did not file a return for 2011 or

and 11 of the Estimated Tax Worksheet

stock compensation from an expatriated

your 2011 tax year was less than 12 full

to figure the amount to subtract when

corporation, or additional tax on advance

months, do not complete line 17b.

figuring your expected AGI. This

payments of health coverage tax credit

Instead, enter the amount from line 17a

worksheet also will give you the amount

when not eligible. These taxes are not

on line 17c.

to enter on line 11 of your estimated tax

required to be paid until the due date of

Figuring your 2011 tax. Use the

worksheet.

your income tax return (not including

following instructions to figure your 2011

extensions).

Line 9. Credits. See the 2011 Form

tax.

1040NR, lines 45 through 50, and the

Recapture of first-time homebuyer

1. Form 1040NR — The tax shown on

related instructions for the types of credits

credit. If you purchased a home in 2008

your 2011 Form 1040NR is the amount

allowed.

and claimed the first-time homebuyer

on line 60 reduced by:

credit, repayment of that credit began with

Line 11. Self-employment tax. Enter

a. Unreported social security and

your 2010 tax return and will continue

your self-employment tax on line 11.

Medicare tax or RRTA tax from Form

until the credit is fully repaid. If the home

When estimating your 2012 net earnings

1040NR, line 55;

ceases to be your main home, then the

from self-employment, be sure to use only

b. Any tax included on line 56 on

unpaid balance of the credit is to be

92.35% (.9235) of your total net profit

excess contributions to IRAs, Archer

repaid on the return for the year when the

from self-employment.

MSAs, Coverdell education savings

home is no longer your main home.

Line 12. Other taxes. Use the

accounts, and health savings accounts, or

If you purchased a home in 2009,

instructions for the 2011 Form 1040NR to

on excess accumulations in qualified

2010, or 2011 and claimed the first-time

determine if you expect to owe, for 2012,

retirement plans;

homebuyer credit, you must maintain that

any of the taxes that would have been

c. Amounts entered on line 59 as

home as your main home for at least 36

entered on your 2011 Form 1040NR,

listed under Exception 2 in Line 12. Other

months to avoid having to repay the

lines 56 (additional tax on distributions

taxes, earlier; and

credit.

only), 58a, 58b, and 59. On line 12, enter

d. Any refundable credit amounts on

the total of those taxes, subject to the

For details about repaying the

lines 63 and 66, and credits from Forms

following two exceptions.

first-time homebuyer credit, see the

8801 and 8885 included on line 67.

Instructions for Form 5405.

Exception 1. Include household

2. Form 1040NR-EZ — The tax shown

employment taxes from Form 1040NR,

Line 17b. Prior year’s tax. Enter the

on your 2011 Form 1040NR-EZ is the

line 58a, on this line only if:

2011 tax you figure according to the

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amount on line 15.

You will have federal income tax

instructions in Figuring your 2011 tax,

withheld from wages, pensions, annuities,

or other income effectively connected with

a U.S. trade or business, or

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

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2012 Page 4

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