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

Exception 1. Include household

credit, repayment of that credit began with

519)), see General Rule in chapter 4 of

employment taxes from Form 1040NR,

your 2010 tax return and will continue

Pub. 505 to figure your share of the 2011

line 58a, on this line only if:

until the credit is fully repaid. If the home

tax to enter on line 17b.

•

You will have federal income tax

ceases to be your main home, then the

If you did not file a return for 2011 or

withheld from wages, pensions, annuities,

unpaid balance of the credit is to be

your 2011 tax year was less than 12 full

or other income effectively connected with

repaid on the return for the year when the

months, do not complete line 17b.

a U.S. trade or business, or

home is no longer your main home.

Instead, enter the amount from line 17a

•

You would be required to make

on line 17c.

If you purchased a home in 2009,

estimated tax payments (to avoid a

Figuring your 2011 tax. Use the

2010, or 2011 and claimed the first-time

penalty) even if you did not include

following instructions to figure your 2011

homebuyer credit, you must maintain that

household employment taxes when

tax.

home as your main home for at least 36

figuring your estimated tax.

months to avoid having to repay the

1. Form 1040NR — The tax shown on

If you meet one or both of the above,

credit.

your 2011 Form 1040NR is the amount

include in the amount on line 12 the total

on line 60 reduced by:

For details about repaying the

of your household employment taxes.

a. Unreported social security and

first-time homebuyer credit, see the

Exception 2. Of the amounts for

Instructions for Form 5405.

Medicare tax or RRTA tax from Form

other taxes that may be entered on Form

1040NR, line 55;

Line 17b. Prior year’s tax. Enter the

1040NR, line 59, do not include on line

b. Any tax included on line 56 on

2011 tax you figure according to the

12: recapture of a federal mortgage

excess contributions to IRAs, Archer

instructions in Figuring your 2011 tax,

subsidy, uncollected social security and

MSAs, Coverdell education savings

later, unless you meet one of the

Medicare tax or RRTA tax on tips or

accounts, and health savings accounts, or

following exceptions.

group-term life insurance, excise tax on

•

on excess accumulations in qualified

If the adjusted gross income shown on

excess golden parachute payments,

retirement plans;

your 2011 return is more than $150,000

look-back interest due under section

c. Amounts entered on line 59 as

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

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

listed under Exception 2 in Line 12. Other

separately (see Married filing separately

stock compensation from an expatriated

taxes, earlier; and

in Special Rules, earlier) for 2012), enter

corporation, or additional tax on advance

d. Any refundable credit amounts on

110% of your 2011 tax as figured later.

payments of health coverage tax credit

lines 63 and 66, and credits from Forms

Note. This does not apply to farmers or

when not eligible. These taxes are not

8801 and 8885 included on line 67.

fishermen.

required to be paid until the due date of

2. Form 1040NR-EZ — The tax shown

•

If you filed as married filing jointly for

your income tax return (not including

on your 2011 Form 1040NR-EZ is the

2011, but you will not file a joint return for

extensions).

amount on line 15.

2012 (for example, because you are a

Recapture of first-time homebuyer

nonresident alien who does not elect to

credit. If you purchased a home in 2008

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

and claimed the first-time homebuyer

-4-

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

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