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

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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
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.
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,
(.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.
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 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 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


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