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

Extended health coverage tax credit.

a large capital gain late in the year), you

figure the amount of your estimated tax

The credit for the cost of health insurance

may be able to lower or eliminate the

payments by using the annualized income

is 72.5% and COBRA benefits continue if

amount of your required estimated tax

installment method, explained in chapter

you are one of the following eligible

payment for one or more periods by using

2 of Pub. 505. If you use the annualized

individuals.

the annualized income installment

income installment method, file Form

•

Trade adjustment assistance (TAA)

method. See chapter 2 of Pub. 505 for

2210, Underpayment of Estimated Tax by

recipients.

details.

Individuals, Estates, and Trusts, including

•

Alternative TAA recipients.

Schedule AI, with your 2012 tax return

Changing your estimated tax. To

•

Reemployment TAA recipients.

even if no penalty is owed.

amend or correct your estimated tax, see

•

Pension Benefit Guaranty Corporation

How To Amend Estimated Tax Payments,

Farmers and fishermen. If at least

pension recipients.

later.

two-thirds of your gross income for 2011

•

Qualified family members of an

or 2012 is from farming or fishing, you

individual who fell under one of the

You cannot make joint estimated

can do one of the following.

categories listed above when he or she

tax payments if you or your

•

Pay all of your estimated tax by

died or with whom you finalized a divorce.

spouse is a nonresident alien, you

CAUTION

January 15, 2013.

are separated under a decree of divorce

•

Reminder

File your 2012 Form 1040NR by March

or separate maintenance, or you and your

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

spouse have different tax years.

Roth IRAs. If you rolled over or

case, 2012 estimated tax payments are

converted part or all of another retirement

not required to avoid a penalty.

Payment Due Dates

plan to a Roth IRA in 2010, or made an

in-plan rollover to a designated Roth

Fiscal year taxpayers. You are on a

If you have wages subject to U.S. income

account after September 27, 2010, and

fiscal year if your 12-month tax period

tax withholding, you can pay all of your

did not elect to include the resulting

ends on any day except December 31.

estimated tax by April 17, 2012, or in four

Due dates for fiscal year taxpayers are

taxable amount in income for 2010, you

equal amounts by the dates shown below.

reported half of that taxable amount on

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

your 2011 return and must report the

and 9th months of your current fiscal year

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

other half on your 2012 return. See the

and the 1st month of the following fiscal

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

instructions for Form 8606 for more

year. If any payment date falls on a

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

Saturday, Sunday, or legal holiday, use

information.

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

the next business day.

Expiring Tax Benefits

* You do not have to make the payment due January

The following benefits are scheduled to

Name Change

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

expire or have been repealed and will not

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

If you changed your name because of

balance due with your return.

be available for 2012.

marriage, divorce, etc., and you made

•

Credit for nonbusiness energy property.

estimated tax payments using your former

•

If you do not have wages subject to

Plug-in electric vehicle credit.

name, attach a statement to the front of

•

U.S. income tax withholding, you can pay

Plug-in conversion credit.

your 2012 income tax return. On the

•

all of your estimated tax by June 15,

Alternative fuel vehicle refueling

statement, show all of the estimated tax

2012, or you can pay it in three

property credit.

payments you made for 2012 and the

•

installments. If you pay the tax in three

Indian employment credit.

name and identifying number under which

•

installments,

is due by June 15, 2012,

New energy efficient home credit.

you made the payments.

•

is due by September 17, 2012, and

Energy efficient appliance credit.

•

is due by January 15, 2013.

If your identifying number is a social

Deduction of expenses for school

security number, be sure to report the

teachers.

We do not send notices reminding

•

change to your local Social Security

Tax-free distribution from retirement

you to make your estimated tax

Administration office before filing your

accounts for charitable purposes.

payments. You must make each

•

CAUTION

2012 tax return. This prevents delays in

Zero percent capital gains rate for D.C.

payment by the due date.

processing your return and issuing

Zone assets.

•

If you mail your payment in the United

refunds. It also safeguards your future

First-time homebuyer credit for the

States and it is postmarked by the due

social security benefits. For more details,

District of Columbia.

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

call the Social Security Administration at

considered the date of the payment. If

1-800-772-1213 (TTY/TDD

How To Figure Your

your payments are late or you did not pay

1-800-325-0778).

enough, you may be charged a penalty

Estimated Tax

If your identifying number is an

for underpaying your tax. See When a

IRS-issued individual taxpayer

Penalty Is Applied, later.

You will need:

identification number (ITIN), you do not

•

The 2012 Estimated Tax Worksheet.

If you want, you can make more

have to contact the Social Security

•

The Instructions for the 2012 Estimated

than four estimated tax payments.

TIP

Administration.

Tax Worksheet.

To do so, make a copy of one of

•

The 2012 Tax Rate Schedules for your

your unused estimated tax payment

How To Amend Estimated

filing status.*

vouchers, fill it in, and mail it with your

•

Your 2011 tax return and instructions to

Tax Payments

payment. If you make more than four

use as a guide to figuring your income,

payments, to avoid a penalty make sure

To change or amend your estimated tax

deductions, and credits (but be sure to

the total of the amounts you pay during a

payments, refigure your total estimated

consider the items listed under What’s

payment period is at least as much as the

tax payments due (line 19a of the 2012

New).

amount required to be paid by the due

Estimated Tax Worksheet, later). Then, to

* If you are married, you generally

date for that period. For other payment

figure the payment due for each

must use Tax Rate Schedule Y. For

methods, see Pay Electronically, later.

remaining payment period, see Amended

exceptions, see Pub. 519, chapter 5.

No income subject to estimated tax

estimated tax under Regular Installment

Matching estimated tax payments to

during first payment period. If, after

Method in chapter 2 of Pub. 505. If an

income. If you receive your income

March 31, 2012, you have a large change

estimated tax payment for a previous

unevenly throughout the year (for

in income, deductions, additional taxes, or

period is less than one-fourth of your

example, because you operate your

credits that requires you to start making

amended estimated tax, you may owe a

business on a seasonal basis or you have

estimated tax payments, you should

penalty when you file your return.

-2-

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

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