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

When a Penalty Is Applied

amount you are sending in by check or

Instructions for the 2012

money order. When making payments of

In some cases, you may owe a penalty

estimated tax, be sure to take into

Estimated Tax Worksheet

when you file your return. The penalty is

account any 2011 overpayment that you

imposed on each underpayment for the

choose to credit against your 2012 tax,

Line 1. Adjusted gross income. Use

number of days it remains unpaid. A

but do not include the overpayment

your 2011 tax return and instructions as a

penalty may be applied if you did not pay

guide to figuring the AGI you expect in

amount in this box.

enough estimated tax for the year or you

•

2012 (but be sure to consider the items

Make your check or money order

did not make the payments on time or in

listed under What’s New, earlier). For

the required amount. A penalty may apply

payable to the “United States Treasury.”

more details on figuring your AGI, see

even if you have an overpayment on your

Do not send cash. To help process your

Expected AGI — Line 1 in chapter 2 of

tax return.

payment accurately, enter the amount on

Pub. 505.

the right side of the check like this:

The penalty may be waived under

$ XXX.XX. Do not use dashes or lines

If you are self-employed, be sure to

certain conditions. See chapter 4 of Pub.

(for example, do not enter “$ XXX-”

take into account the deduction for your

505 for details.

or “$ XXX

”).

self-employment tax (2011 Form 1040NR,

100

•

How To Pay Estimated Tax

line 27). Use the 2012 Self-Employment

Enter “2012 Form 1040-ES (NR)” and

Tax and Deduction Worksheet for Lines 1

your identifying number (SSN, ITIN, or

and 11 of the Estimated Tax Worksheet

Pay by Check or Money Order

EIN) on your check or money order.

to figure the amount to subtract when

•

Using the Estimated Tax

Enclose, but do not staple or attach,

figuring your expected AGI. This

Payment Voucher

your payment with the estimated tax

worksheet also will give you the amount

payment voucher.

There is a separate estimated tax

to enter on line 11 of your estimated tax

•

Mail your estimated tax payment

payment voucher for each due date. The

worksheet.

voucher to the following address.

due date is shown in the upper right

Line 9. Credits. See the 2011 Form

corner. Complete and send in the voucher

Internal Revenue Service

1040NR, lines 45 through 50, and the

only if you are making a payment by

P.O. Box 1300

related instructions for the types of credits

check or money order.

Charlotte, NC 28201-1300 USA

allowed.

To complete the voucher, do the

Line 11. Self-employment tax. Enter

following.

Also, note that only the U.S. Postal

your self-employment tax on line 11.

•

Print or type your name, address, and

Service can deliver to P.O. boxes.

When estimating your 2012 net earnings

social security number (SSN) in the space

from self-employment, be sure to use only

provided on the estimated tax payment

Pay Electronically

92.35% (.9235) of your total net profit

voucher. If you do not have and are not

Paying electronically helps to ensure

from self-employment.

eligible to get an SSN, enter your ITIN. To

timely receipt of your estimated tax

apply for an ITIN, use Form W-7,

Line 12. Other taxes. Use the

payment. You can pay electronically

Application for IRS Individual Taxpayer

instructions for the 2011 Form 1040NR to

using the following payment options.

Identification Number. For additional

determine if you expect to owe, for 2012,

•

Electronic Federal Tax Payment

information go to IRS.gov and enter “ITIN”

any of the taxes that would have been

System (EFTPS).

in the keyword search box. If you are

entered on your 2011 Form 1040NR,

•

filing the return for a trust or estate, enter

lines 56 (additional tax on distributions

Credit or debit card.

the EIN of the trust or estate.

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

•

For information on paying your taxes

Enter in the box provided on the

the total of those taxes, subject to the

electronically, go to

estimated tax payment voucher only the

following two exceptions.

2012 Tax Rate Schedules

Caution: Do not use these Tax Rate Schedules to figure your 2011 taxes. Use only to figure your 2012 estimated taxes.

Schedule X — Use if your 2012 filing status is Single

Schedule Z — Use if your 2012 filing status is Qualifying Widow or

Widower

of the

If line 5 is:

The tax is:

If line 5 is:

The tax is:

But not

amount

But not

amount

Over —

over —

Over —

over —

$8,700

- - - - - - 10%

$17,400

- - - - - - 10%

$870.00 + 15%

8,700

$1,740.00 + 15%

17,400

8,700

35,350

17,400

70,700

35,350

85,650

4,867.50 + 25%

35,350

70,700

142,700

9,735.00 + 25%

70,700

17,442.50 + 28%

85,650

27,735.00 + 28%

142,700

85,650

178,650

142,700

217,450

178,650

388,350

43,482.50 + 33%

178,650

217,450

388,350

48,665.00 + 33%

217,450

112,683.50 + 35%

388,350

105,062.00 + 35%

388,350

- - - - - -

388,350

- - - - - -

Schedule Y — Use if your 2012 filing status is Married filing separately

Schedule W — Use if your 2012 filing status is Estate or Trust

(defined in Special Rules, earlier.)

of the

If line 5 is:

But not

The tax is:

amount

If line 5 is:

But not

The tax is:

amount

Over —

over —

Over —

over —

- - - - - 10%

- - - - - - 15%

$8,700

$2,400

8,700

35,350

$870.00 + 15%

8,700

2,400

5,600

$360.00 + 25%

2,400

4,867.50 + 25%

35,350

1,160.00 + 28%

5,600

35,350

71,350

5,600

8,500

71,350

108,725

13,867.50 + 28%

71,350

8,500

11,650

1,972.00 + 33%

8,500

24,332.50 + 33%

108,725

3,011.50 + 35%

11,650

108,725

194,175

11,650

- - - - - -

194,175

- - - - - -

52,531.00 + 35%

194,175

-3-

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2012 Page 3

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