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

2012

Department of the Treasury

Internal Revenue Service

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

return, include your household

the United States can call 267-941-1000

Purpose of This Package

employment taxes if either of the following

(not toll free).

If you are a nonresident alien, use this

applies.

package to figure and pay your estimated

•

You will have federal income tax

What’s New

tax. If you are not required to make

withheld from wages, pensions, annuities,

estimated tax payments for 2012, you can

or other income effectively connected with

Use your 2011 tax return as a guide in

discard this package.

a U.S. trade or business.

figuring your 2012 estimated tax, but be

•

You would be required to make

Estimated tax is the method used to

sure to consider the following.

estimated tax payments to avoid a

pay tax on income that is not subject to

penalty even if you did not include

withholding. See the 2011 Instructions for

Personal exemption amount increased.

household employment taxes when

Form 1040NR, U.S. Nonresident Alien

For tax years beginning in 2012, the

figuring your estimated tax.

Income Tax Return, or Form 1040NR-EZ,

personal exemption amount is increased

U.S. Income Tax Return for Certain

to $3,800.

Higher income taxpayers. If your

Nonresident Aliens With No Dependents,

adjusted gross income (AGI) for 2011

for details on income that is taxable.

Alternative minimum tax (AMT)

was more than $150,000 ($75,000 if your

exemption amounts. The AMT

Estimated tax for an estate or trust. If

filing status for 2012 is married filing

exemption amount is decreased to

you are using this package to figure and

separately), substitute 110% for 100% in

$33,750 ($45,000 if a qualifying

pay estimated tax for a nonresident alien

(2b) under General Rule, earlier. This rule

widow(er); $22,500 if married filing

estate or trust, use the 2011 Form

does not apply to farmers or fishermen.

separately).

1040NR as a guide in figuring the estate’s

Married filing separately. Your filing

or trust’s 2012 estimated tax. You also

status is married filing separately if you

may find it helpful to refer to the 2012

Nonrefundable personal credits no

will check filing status box 3, 4, or 5 on

Form 1041-ES.

longer allowed against AMT. The

your 2012 Form 1040NR or filing status

credit for child and dependent care

Change of address. If your address has

box 2 on your 2012 Form 1040NR-EZ.

expenses, mortgage interest credit, and

changed, file Form 8822, Change of

carryforwards of the District of Columbia

Increase Your Withholding

Address, to update your record.

first-time homebuyer credit are not

If you also receive salaries and wages,

allowed against AMT and a new tax

Who Must Make Estimated

you may be able to avoid having to make

liability limit applies. For most people, this

estimated tax payments on your other

Tax Payments

limit is your regular tax minus any

income by asking your employer to take

tentative minimum tax.

more tax out of your earnings. To do this,

General Rule

file a new Form W-4, Employee’s

Standard mileage rate. The rate for

In most cases, you must pay estimated

Withholding Allowance Certificate, with

business use of your vehicle remains to

tax for 2012 if both of the following apply.

your employer.

cents per mile. The rate for use of

1. You expect to owe at least $1,000

your vehicle to move is decreased to 23

in tax for 2012, after subtracting your

Additional Information You

cents per mile. The rate of 14 cents per

withholding and refundable credits.

May Need

mile for charitable use is unchanged.

2. You expect your withholding and

refundable credits to be less than the

You can find most of the information you

Payroll tax. The rate of social security

smaller of:

will need in Pub. 505, Tax Withholding

tax withholding (for employees only) is

a. 90% of the tax to be shown on your

and Estimated Tax.

restored to 6.2% (.062) for wage

2012 tax return, or

payments made in 2012, up to the social

Other available information:

b. 100% of the tax shown on your

•

security wage limit of $110,100. There is

2011 tax return. Your 2011 tax return

Pub. 519, U.S. Tax Guide for Aliens.

no change in Medicare. The same

must cover all 12 months.

•

Instructions for the 2011 Form 1040NR

increase applies to net earnings from

or Form 1040NR-EZ.

self-employment. The rate will be 12.4%

Note. These percentages may be

•

Important Changes. Go to IRS.gov,

(.124), up to the social security wage limit

different if you are a farmer, fisherman, or

click on Forms & Pubs, and then on

of $110,100.

higher income taxpayer. See Special

Changes to Current Forms and

Rules below.

Publications.

Adoption credit and adoption

Special Rules

assistance. Beginning in 2012, the

For details on how to get forms

maximum adoption credit will be $12,650

There are special rules for farmers,

and publications, go to IRS.gov or

and the credit is no longer refundable.

fishermen, certain household employers,

see the instructions for your tax

The maximum amount of adoption

and certain higher income taxpayers.

return. Information for taxpayers residing

assistance that can be excluded from

outside the United States is available at

Farmers and fishermen. If at least

gross income is $12,650. The amount of

IRS.gov. Click on Individuals, and then on

two-thirds of your gross income for 2011

the credit or excludable assistance begins

International Taxpayers.

or 2012 is from farming or fishing,

to phase out for taxpayers with modified

substitute 66

% for 90% in (2a) under

AGI in excess of $189,710 and is

If you have tax questions, call

General Rule above.

completely phased out for taxpayers with

1-800-829-1040 for assistance.

modified AGI of $229,710.

Household employers. When

For TTY/TDD help, call

estimating the tax on your 2012 tax

1-800-829-4059. Persons living outside

Dec 13, 2011

Cat. No. 50007F

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

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