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

2016

Department of the Treasury

Internal Revenue Service

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Special Rules

For details on how to get forms

Future developments. For the latest

and publications, go to

information about developments related to

There are special rules for farmers,

or see

Form 1040-ES (NR) and its instructions,

fishermen, certain household employers,

the instructions for your tax return. For

such as legislation enacted after they were

and certain higher income taxpayers.

information for taxpayers residing outside

published, go to

Farmers and fishermen. If at least

the United States, go to

form1040esnr.

two-thirds of your gross income for 2015

Individuals/International-Taxpayers.

Purpose of This Package

or 2016 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,

package to figure and pay your estimated

you can call 267-941-1000 (not

Household employers. When

tax for 2016. See

Who Must Make

toll free).

estimating the tax on your 2016 tax return,

Estimated Tax Payments

to determine if

include your household employment taxes

you are required to use this package.

What's New

if either of the following applies.

Estimated tax is the method used to

You will have federal income tax

Use your 2015 tax return as a guide in

pay tax on income that is not subject to

withheld from wages, pensions, annuities,

figuring your 2016 estimated tax, but be

withholding. See the 2015 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,

Personal exemption amount increased

You would be required to make

U.S. Income Tax Return for Certain

for certain taxpayers. For 2016, the

estimated tax payments to avoid a penalty

Nonresident Aliens With No Dependents,

personal exemption amount is increased

even if you did not include household

for details on income that is taxable.

to $4,050 for taxpayers with adjusted

employment taxes when figuring your

gross income at or below $155,650. Use

estimated tax.

Estimated tax for an estate or trust. If

Worksheet 2-6 in Pub. 505 to figure your

you are using this package to figure and

Higher income taxpayers. If your

deduction.

pay estimated tax for a nonresident alien

adjusted gross income (AGI) for 2015 was

Limitation on itemized deductions. For

estate or trust, use the 2015 Form

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

1040NR as a guide in figuring the estate's

2016, itemized deductions for taxpayers

status for 2016 is married filing

or trust's 2016 estimated tax. You also

with adjusted gross income above

separately), substitute 110% for 100% in

may find it helpful to refer to the 2016

$155,650 may be reduced. Use

(2b) under

General

Rule, earlier. This rule

Form 1041-ES.

Worksheet 2-5 in Pub. 505 to figure your

does not apply to farmers or fishermen.

deduction.

Change of address. If your address has

Married filing separately. Your filing

changed, file Form 8822, Change of

Standard mileage rate. For 2016, the

status is married filing separately if you will

rate for business use of your vehicle

Address, to update your record.

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

decreased to 54 cents a mile. The rate for

2016 Form 1040NR or filing status box 2

Who Must Make Estimated

use of your vehicle to move has

on your 2016 Form 1040NR-EZ.

decreased to 19 cents a mile. The rate of

Tax Payments

Increase Your Withholding

14 cents a mile for charitable use is

General Rule

unchanged.

If you also receive salaries and wages,

you may be able to avoid having to make

Social security tax. For 2016, the

In most cases, you must pay estimated tax

estimated tax payments on your other

maximum amount of earned income

for 2016 if both of the following apply.

income by asking your employer to take

(wages and net earnings from

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

more tax out of your earnings. To do this,

self-employment) subject to the social

in tax for 2016, after subtracting your

file a new Form W-4, Employee's

security tax is $118,500.

withholding and refundable credits.

Withholding Allowance Certificate, with

2. You expect your withholding and

Reminder

your employer.

refundable credits to be less than the

Additional Information You

smaller of:

Advance payments of the premium tax

credit. If you buy health insurance

May Need

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

through the Health Insurance

2016 tax return, or

You can find most of the information you

Marketplace, you may be eligible for

b. 100% of the tax shown on your

will need in Pub. 505, Tax Withholding and

advance payments of the premium tax

2015 tax return. Your 2015 tax return must

Estimated Tax.

credit to help pay for your insurance

cover all 12 months.

coverage. Receiving too much in advance

Other available information:

will affect your refund or balance due.

Note. These percentages may be

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

Promptly report changes in income or

different if you are a farmer, fisherman, or

Instructions for the 2015 Form 1040NR

family size to your Marketplace. See Form

higher income taxpayer. See

Special

or Form 1040NR-EZ.

8962 and its instructions for more

Rules, later.

Important Changes. Go to IRS.gov,

information.

click on Forms & Pubs, and then on

Changes to Current Forms & Publications.

Jan 28, 2016

Cat. No. 50007F

Form 1040-Es (Nr) - U.s. Estimated Tax For Nonresident Alien Individuals - 2016

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