Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals

2017

Department of the Treasury

Internal Revenue Service

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Special Rules

Future developments. For the latest

For details on how to get forms

information about developments related to

There are special rules for farmers,

and publications, go to

Form 1040-ES (NR) and its instructions,

fishermen, certain household employers,

or see the

such as legislation enacted after they were

and certain higher income taxpayers.

instructions for your tax return. For

published, go to

information for taxpayers residing outside

Farmers and fishermen. If at least

form1040esnr.

the United States, go to

two-thirds of your gross income for 2016

Individuals/International-Taxpayers.

Purpose of This Package

or 2017 is from farming or fishing,

substitute 66

% for 90% in (2a) under

If you have tax questions and you

If you are a nonresident alien, use this

General

Rule, earlier.

live outside the United States, you

package to figure and pay your estimated

Household employers. When

can call 267-941-1000 (not toll

tax for 2017. See

Who Must Make

estimating the tax on your 2017 tax return,

free).

Estimated Tax Payments

to determine if

include your household employment taxes

you are required to use this package.

if either of the following applies.

What's New

Estimated tax is the method used to

You will have federal income tax

pay tax on income that is not subject to

Use your 2016 tax return as a guide in

withheld from wages, pensions, annuities,

figuring your 2017 estimated tax, but be

withholding. See the 2016 Instructions for

or other income effectively connected with

sure to consider the following.

Form 1040NR, U.S. Nonresident Alien

a U.S. trade or business.

Income Tax Return, or Form 1040NR-EZ,

You would be required to make

Individual taxpayer identification num-

U.S. Income Tax Return for Certain

estimated tax payments to avoid a penalty

ber (ITIN) renewal. If you were assigned

Nonresident Aliens With No Dependents,

even if you did not include household

an ITIN before January 1, 2013, or if you

for details on income that is taxable.

employment taxes when figuring your

have an ITIN that you haven't included on

estimated tax.

Estimated tax for an estate or trust. If

a tax return in the last three consecutive

you are using this package to figure and

years, you may need to renew it. For more

Higher income taxpayers. If your

information, see the instructions for Form

pay estimated tax for a nonresident alien

adjusted gross income (AGI) for 2016 was

W-7.

estate or trust, use the 2016 Form

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

1040NR as a guide in figuring the estate's

status for 2017 is married filing

Personal exemption amount remains

or trust's 2017 estimated tax. You also

separately), substitute 110% for 100% in

unchanged for certain taxpayers. For

may find it helpful to refer to the 2017

(2b) under

General

Rule, earlier. This rule

2017, the personal exemption amount

Form 1041-ES.

does not apply to farmers or fishermen.

remains unchanged at $4,050 for

Change of address. If your address has

taxpayers with adjusted gross income at

Married filing separately. Your filing

changed, file Form 8822, Change of

or below $156,900. Use Worksheet 2-6 in

status is married filing separately if you will

Pub. 505 to figure your deduction.

Address, to update your record.

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

2017 Form 1040NR or filing status box 2

Limitation on itemized deductions. For

Who Must Make Estimated

on your 2017 Form 1040NR-EZ.

2017, itemized deductions for taxpayers

Tax Payments

with adjusted gross income above

Increase Your Withholding

$156,900 may be reduced. Use

General Rule

If you also receive salaries and wages,

Worksheet 2-5 in Pub. 505 to figure your

you may be able to avoid having to make

deduction.

In most cases, you must pay estimated tax

estimated tax payments on your other

for 2017 if both of the following apply.

Standard mileage rate. For 2017, the

income by asking your employer to take

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

rate for business use of your vehicle

more tax out of your earnings. To do this,

in tax for 2017, after subtracting your

decreased to 53.5 cents a mile. The rate

file a new Form W-4, Employee's

withholding and refundable credits.

for use of your vehicle to move has

Withholding Allowance Certificate, with

decreased to 17 cents a mile. The rate of

2. You expect your withholding and

your employer.

14 cents a mile for charitable use is

refundable credits to be less than the

Additional Information You

unchanged.

smaller of:

May Need

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

Social security tax. For 2017, the

2017 tax return, or

maximum amount of earned income

You can find most of the information you

(wages and net earnings from

b. 100% of the tax shown on your

will need in Pub. 505, Tax Withholding and

self-employment) subject to the social

2016 tax return. Your 2016 tax return must

Estimated Tax.

security tax is $127,200.

cover all 12 months.

Other available information:

Reminder

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

Note. These percentages may be

Instructions for the 2016 Form 1040NR

different if you are a farmer, fisherman, or

Advance payments of the premium tax

or Form 1040NR-EZ.

higher income taxpayer. See

Special

credit. If you buy health insurance

Rules, later.

through the Health Insurance

Marketplace, you may be eligible for

advance payments of the premium tax

Dec 22, 2016

Cat. No. 50007F

Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2017

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