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

2013

Department of the Treasury

Internal Revenue Service

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Special Rules

Changes to Current Forms and

Future developments. For the latest

Publications.

information about developments related to

There are special rules for farmers,

Form 1040-ES (NR) and its instructions,

fishermen, certain household employers,

For details on how to get forms

such as legislation enacted after they were

and certain higher income taxpayers.

and publications, go to

published, go to

Forms- &-Pubs

Farmers and fishermen. If at least

form1040esnr.

see the instructions for your tax return.

two-thirds of your gross income for 2012

Information for taxpayers residing outside

Purpose of This Package

or 2013 is from farming or fishing,

the United States go to

substitute 66

% for 90% in (2a) under

Individuals/International-Taxpayers.

If you are a nonresident alien, use this

General Rule, earlier.

package to figure and pay your estimated

Household employers. When

If you have tax questions, call

tax. If you are not required to make

estimating the tax on your 2013 tax return,

1-800-829-1040 for assistance.

estimated tax payments for 2013, you can

include your household employment taxes

Persons living outside the United

discard this package.

if either of the following applies.

States can call 267-941-1000 (not toll

Estimated tax is the method used to

You will have federal income tax

free). For TTY/TDD help, call

pay tax on income that is not subject to

withheld from wages, pensions, annuities,

1-800-829-4059. Deaf or hard of hearing

withholding. See the 2012 Instructions for

or other income effectively connected with

individuals can also contact the IRS

Form 1040NR, U.S. Nonresident Alien

a U.S. trade or business.

through relay services such as the Federal

Income Tax Return, or Form 1040NR-EZ,

You would be required to make

Relay Service available at

U.S. Income Tax Return for Certain

estimated tax payments to avoid a penalty

fedrelay.

Nonresident Aliens With No Dependents,

even if you did not include household

for details on income that is taxable.

employment taxes when figuring your

What's New

estimated tax.

Estimated tax for an estate or trust. If

Use your 2012 tax return as a guide in

you are using this package to figure and

Higher income taxpayers. If your

figuring your 2013 estimated tax, but be

pay estimated tax for a nonresident alien

adjusted gross income (AGI) for 2012 was

sure to consider the following.

estate or trust, use the 2012 Form

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

1040NR as a guide in figuring the estate's

Additional Medicare Tax. For tax years

status for 2013 is married filing

or trust's 2013 estimated tax. You also

beginning after December 31, 2012, a

separately), substitute 110% for 100% in

may find it helpful to refer to the 2013

0.9% Additional Medicare Tax applies to

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

Form 1041-ES.

Medicare wages, Railroad Retirement Tax

does not apply to farmers or fishermen.

Act compensation, and self-employment

Change of address. If your address has

Married filing separately. Your filing

income over a threshold amount based on

changed, file Form 8822, Change of

status is married filing separately if you will

your filing status. You may need to include

Address, to update your record.

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

this amount when figuring your estimated

2013 Form 1040NR or filing status box 2

tax. See the instructions for line 12 of the

Who Must Make Estimated

on your 2013 Form 1040NR-EZ.

2013 Estimated Tax Worksheet and Pub.

Tax Payments

505. For more information on Additional

Increase Your Withholding

Medicare Tax, go to

and

General Rule

If you also receive salaries and wages,

enter “Additional Medicare Tax” in the

you may be able to avoid having to make

In most cases, you must pay estimated tax

search box.

estimated tax payments on your other

for 2013 if both of the following apply.

Personal exemption amount increased

income by asking your employer to take

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

for certain taxpayers. For tax years

more tax out of your earnings. To do this,

in tax for 2013, after subtracting your

beginning in 2013, the personal exemption

file a new Form W-4, Employee's

withholding and refundable credits.

amount is increased to $3,900 for

Withholding Allowance Certificate, with

taxpayers with adjusted gross income at

2. You expect your withholding and

your employer.

or below $300,000 if qualifying widow(er),

refundable credits to be less than the

Additional Information You

$250,000 if single, or $150,000 if married

smaller of:

filing separately. The personal exemption

May Need

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

amount for taxpayers with adjusted gross

2013 tax return, or

You can find most of the information you

income above these thresholds may be

b. 100% of the tax shown on your

will need in Pub. 505, Tax Withholding and

reduced. Use the Deduction for

2012 tax return. Your 2012 tax return must

Estimated Tax.

Exemptions Worksheet, later, to figure

cover all 12 months.

your deduction.

Other available information:

Alternative minimum tax (AMT) exemp-

Note. These percentages may be

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

different if you are a farmer, fisherman, or

tion amounts. The AMT exemption is

Instructions for the 2012 Form 1040NR

higher income taxpayer. See Special

increased to $80,800 if qualifying

or Form 1040NR-EZ .

Rules, later.

widow(er), $51,900 if single, or $40,400 if

Important Changes. Go to IRS.gov,

married filing separately. In addition,

click on Forms & Pubs, and then on

Feb 28, 2013

Cat. No. 50007F

Form 1040-Es (Nr) - Estimated Tax Payment Voucher - 2013

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