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

You would be required to make

Repayment of first-time homebuyer

If you did not file a return for 2016 or

estimated tax payments (to avoid a

credit. You must repay the first-time

your 2016 tax year was less than 12 full

penalty) even if you did not include

homebuyer credit if you bought the home

months, do not complete line 17b. Instead,

household employment taxes when

in 2008.

enter the amount from line 17a on

figuring your estimated tax.

line 17c.

For details about repaying the first-time

If you meet one or both of the above,

homebuyer credit, see the instructions for

Figuring your 2016 tax. Use the

include in the amount on line 12 the total

Form 5405, Repayment of the First-Time

following instructions to figure your 2016

of your household employment taxes.

Homebuyer Credit.

tax.

Line 17b. Prior year's tax. Enter the

Exception 2. Of the amounts for other

1. Form 1040NR— Use the tax

2016 tax you figure according to the

taxes that may be entered on Form

amount shown on line 61 of your 2016

instructions in

Figuring your 2016

tax,

1040NR, line 60, do not include on line 12:

Form 1040NR reduced by:

later, unless you meet one of the following

recapture of a federal mortgage subsidy,

a. Unreported social security and

exceptions.

uncollected social security and Medicare

Medicare tax or RRTA tax from Form

If the adjusted gross income shown on

tax or RRTA tax on tips or group-term life

1040NR, line 56;

your 2016 return is more than $150,000

insurance, excise tax on excess golden

b. Any tax included on line 57 on

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

parachute payments, look-back interest

excess contributions to an IRA, Archer

separately (see

Married filing separately

due under section 167(g) or 460(b), excise

MSA, Coverdell education savings

Special Rules, earlier) for 2017), enter

tax on insider stock compensation from an

account, health savings account, ABLE

110% of your 2016 tax as figured later.

expatriated corporation, or additional tax

account, or on excess accumulations in

on advance payments of health coverage

This does not apply to farmers or

qualified retirement plans;

tax credit when not eligible. These taxes

fishermen.

c. Amounts on line 60 as listed in

are not required to be paid until the due

Exception

2, earlier; and

date of your income tax return (not

CAUTION

If you filed as married filing jointly for

including extensions).

d. Any refundable credit amounts on

2016, but you will not file a joint return for

lines 64, 65, and 68, and credit from Form

Consider the following items when

2017 (for example, because you are a

8885 included on line 69.

determining the amount to enter on

nonresident alien who does not elect to be

line 12.

treated as a U.S. resident (see Pub. 519)),

2. Form 1040NR-EZ— Use the tax

see General Rule in chapter 4 of Pub. 505

amount shown on line 15 of your 2016

Additional Medicare Tax. For details

to figure your share of the 2016 tax to

Form 1040NR-EZ.

about the Additional Medicare Tax, see

enter on line 17b.

the Instructions for Form 8959.

2017 Self-Employment Tax and Deduction Worksheet for

Keep for Your Records

Lines 1 and 11 of the Estimated Tax Worksheet

1a. Enter your expected income and profits subject to self-employment tax* . . . . . .

1a.

b. If you will have farm income and also receive social security retirement or

disability benefits, enter your expected Conservation Reserve Program

payments that will be included on Schedule F (Form 1040) or listed on

Schedule K-1 (Form 1065) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Social security tax maximum income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$127,200

6. Enter your expected wages (if subject to social security tax or the 6.2% portion of

tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.

8. Enter the smaller of line 3 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Add lines 4 and 9. Enter the result here and on line 11 of your 2017 Estimated Tax Worksheet . . . . . . . .

10.

11. Multiply line 10 by 50% (0.50). This is your expected deduction for

self-employment tax on Form 1040NR, line 27. Subtract this amount when

figuring your expected AGI on line 1 of your 2017 Estimated Tax

Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; Schedule K-1 (Form 1065),

box 14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1.

Form 1040-ES (NR) 2017

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