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

Name Change

credit to help pay for your insurance

all of your estimated tax by June 15, 2017,

coverage. Receiving too much in advance

or you can pay it in three installments. If

If you changed your name because of

will affect your refund or balance due.

you pay the tax in three installments:

marriage, divorce, etc., and you made

Promptly report changes in income or

is due by June 15, 2017;

estimated tax payments using your former

family size to your Marketplace. See Form

is due by September 15, 2017; and

name, attach a statement to the front of

8962 and its instructions for more

is due by January 16, 2018.

your 2017 paper income tax return. On the

information.

statement, show all of the estimated tax

We do not send notices reminding

payments you made for 2017 and the

you to make your estimated tax

How To Figure Your

payments. You must make each

name and identifying number under which

CAUTION

payment by the due date.

you made the payments.

Estimated Tax

If your identifying number is a social

You will need:

If you mail your payment in the United

security number, be sure to report the

The 2017 Estimated Tax Worksheet.

States and it is postmarked by the due

change to your local Social Security

The

Instructions for the 2017 Estimated

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

Administration office before filing your

Tax

Worksheet.

considered the date of the payment. If

2017 tax return. This prevents delays in

The 2017 Tax Rate Schedules for your

your payments are late or you did not pay

processing your return and issuing

filing status.*

enough, you may be charged a penalty for

refunds. It also safeguards your future

Your 2016 tax return and instructions to

underpaying your tax. See

When a

social security benefits. For more details,

use as a guide to figuring your income,

Penalty Is

Applied, later.

call the Social Security Administration at

deductions, and credits (but be sure to

You can make more than four

1-800-772-1213 (for TTY/TDD, call

consider the items listed under

What's

estimated tax payments. To do so,

1-800-325-0778) or go to

New, earlier).

TIP

make a copy of one of your

If your identifying number is an

unused estimated tax payment vouchers,

* If you are married, you generally must

IRS-issued individual taxpayer

fill it in, and mail it with your payment. If

use Tax Rate Schedule Y. For exceptions,

identification number (ITIN), you do not

you make more than four payments, to

see chapter 5 of Pub. 519.

have to contact the Social Security

avoid a penalty make sure the total of the

Matching estimated tax payments to

Administration.

amounts you pay during a payment period

income. If you receive your income

is at least as much as the amount required

unevenly throughout the year (for

How To Amend Estimated

to be paid by the due date for that period.

example, because you operate your

For other payment methods, see

How To

Tax Payments

business on a seasonal basis or you have

Pay Estimated

Tax, later.

a large capital gain late in the year), you

To change or amend your estimated tax

may be able to lower or eliminate the

payments, refigure your total estimated tax

No income subject to estimated tax

payments due (see the 2017 Estimated

amount of your required estimated tax

during first payment period. If, after

Tax Worksheet, later). Then, to figure the

payment for one or more periods by using

March 31, 2017, you have a large change

the annualized income installment

payment due for each remaining payment

in income, deductions, additional taxes, or

method. See chapter 2 of Pub. 505 for

period, see Amended estimated tax under

credits that requires you to start making

details.

Regular Installment Method in chapter 2 of

estimated tax payments, you should figure

Pub. 505. If an estimated tax payment for

the amount of your estimated tax

Changing your estimated tax. To

a previous period is less than one-fourth of

payments by using the annualized income

amend or correct your estimated tax, see

your amended estimated tax, you may

installment method, explained in chapter 2

How To Amend Estimated Tax

Payments,

owe a penalty when you file your return.

of Pub. 505. If you use the annualized

later.

income installment method, file Form

When a Penalty Is Applied

You cannot make joint estimated

2210, Underpayment of Estimated Tax by

tax payments if you or your

Individuals, Estates, and Trusts, including

In some cases, you may owe a penalty

spouse is a nonresident alien, you

Schedule AI, with your 2017 tax return

when you file your return. The penalty is

CAUTION

are separated under a decree of divorce

even if no penalty is owed.

imposed on each underpayment for the

or separate maintenance, or you and your

number of days it remains unpaid. A

Farmers and fishermen. If at least

spouse have different tax years.

penalty may be applied if you did not pay

two-thirds of your gross income for 2016

enough estimated tax for the year or you

or 2017 is from farming or fishing, you can

Payment Due Dates

did not make the payments on time or in

do one of the following.

the required amount. A penalty may apply

Pay all of your estimated tax by January

If you have wages subject to U.S. income

even if you have an overpayment on your

16, 2018.

tax withholding, you can pay all of your

tax return.

estimated tax by April 18, 2017, or in four

File your 2017 Form 1040NR by March

equal amounts by the dates shown below.

1, 2018, and pay the total tax due. In this

The penalty may be waived under

case, 2017 estimated tax payments are

certain conditions. See chapter 4 of Pub.

not required to avoid a penalty.

505 for details.

1st payment

Apr. 18, 2017

. . . . .

2nd payment

Jun. 15, 2017

Fiscal year taxpayers. You are on a

. . . .

How To Pay Estimated Tax

3rd payment

Sep. 15, 2017

fiscal year if your 12-month tax period

. . . . .

ends on any day except December 31.

4th payment

Jan. 16, 2018*

The following are various methods by

. . . . .

Due dates for fiscal year taxpayers are the

* You do not have to make the payment due January

which you can pay your estimated taxes.

16, 2018, if you file your 2017 Form 1040NR or

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

When making payments of estimated tax,

1040NR-EZ by January 31, 2018, and pay the entire

9th months of your current fiscal year and

be sure to take into account any 2016

balance due with your return.

the 1st month of the following fiscal year. If

overpayment that you choose to credit

any payment date falls on a Saturday,

against your 2017 tax. Use the Record of

Sunday, or legal holiday, use the next

Estimated Tax Payments table, later, to

business day.

If you do not have wages subject to

keep track of the payments you made and

U.S. income tax withholding, you can pay

any overpayment credit you are applying.

Form 1040-ES (NR) 2017

-2-

Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2017 Page 2

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