IRS Form 1040-ES (NR) "U.S. Estimated Tax for Nonresident Alien Individuals"

What Is Form 1040-ES (NR)?

IRS Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals is a form used by nonresident aliens to calculate and pay estimated tax on income that isn't subject to withholding to the Internal Revenue Service (IRS) and to inform the IRS about financial activity on U.S. territory.

The income subject to reporting includes but is not limited to:

  1. Income derived from self-employment.
  2. Pension or annuity income.
  3. Prize winnings, lottery, and horse racing proceeds.
  4. Capital gains.
  5. Interest income, dividend income, and rental income.

Form 1040-ES (NR) was re-released for the current year on February 4, 2019. A fillable version of the form can be downloaded through the link below.

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How to Complete a 1040-ES (NR) Form?

Complete Form 1040-ES (NR) instructions can be found on pages 1 through 5 of the form. Estimated tax for nonresident aliens must generally be paid in full by April 15, 2019, or in four equal amounts by the following dates:

  • April 15, 2019;
  • June 17, 2019;
  • September 16, 2019;
  • January 15, 2020.

The estimated tax can be paid via several different methods:

  1. Online with IRS Direct Pay or Electronic Fund Withdrawal through IRS.gov/Payments.
  2. By phone through the IRS2Go mobile application.
  3. With debit cards or credit cards.
  4. With cash. To pay with cash, individuals must first register at www.officialpayments.com.
  5. Via check or money order with an estimated tax payment voucher provided within Form 1040-ES (NR).

Instructions for the estimated tax payment voucher are as follows:

  1. Print or type your name, address, and social security number (SSN) in the field provided on the estimated tax payment voucher. If you don't have or aren't eligible to get an SSN, enter your individual taxpayer identification number (ITIN) whenever SSN is requested.
  2. The completed form is due on Jan. 15, 2020 along with the check or money order. The check or money order must be marked with "2019 Form 1040-ES (NR)" and should feature your ITIN or SSN.
  3. After filling in the estimated tax payment voucher, you must send it to this billing address: Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 U.S.A.

You cannot pay tax exceeding $100 million on nonresident alien individuals with a single check. In order, to pay taxes of $100 million or more with a check or money order, you need to spread the payment over two or more checks with each check carrying less than $100 million. Other taxpaying methods do not stipulate any payment amount limit and may be more suitable for paying amounts of $100 million or more.

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Download IRS Form 1040-ES (NR) "U.S. Estimated Tax for Nonresident Alien Individuals"

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2019
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
IRS.gov/
information about developments related to
There are special rules for farmers,
FormsPubs
or see the instructions
Form 1040-ES (NR) and its instructions,
fishermen, certain household employers,
for your tax return. For information for
such as legislation enacted after they were
and certain higher income taxpayers.
taxpayers residing outside the United
published, go to IRS.gov/Form1040ESNR.
Farmers and fishermen. If at least
States, go to
IRS.gov/Individuals/
two-thirds of your gross income for 2018
Purpose of This Package
International-Taxpayers.
or 2019 is from farming or fishing,
If you are a nonresident alien, use this
If you have tax questions and you
substitute 66
/
% for 90% in (2a) under
2
3
package to figure and pay your estimated
General
Rule, earlier.
live outside the United States, you
tax for 2019. See
Who Must Make
can call 267-941-1000 (not toll
Household employers. When
Estimated Tax Payments
to determine if
free).
estimating the tax on your 2019 tax return,
you are required to use this package.
include your household employment taxes
What's New
Estimated tax is the method used to
if either of the following applies.
pay tax on income that isn’t subject to
You will have federal income tax
In figuring your 2019 estimated tax, be
withholding. See the 2018 Instructions for
withheld from wages, pensions, annuities,
sure to consider the following.
Form 1040NR, U.S. Nonresident Alien
or other income effectively connected with
Income Tax Return, or Form 1040NR-EZ,
Standard mileage rate. For 2019, the
a U.S. trade or business.
rate for business use of your vehicle
U.S. Income Tax Return for Certain
You would be required to make
increased to 58 cents a mile. The rate for
Nonresident Aliens With No Dependents,
estimated tax payments to avoid a penalty
for details on income that is taxable.
use of your vehicle to move has increased
even if you didn’t include household
to 20 cents a mile. The rate of 14 cents a
employment taxes when figuring your
Estimated tax for an estate or trust. If
mile for charitable use is unchanged.
estimated tax.
you are using this package to figure and
pay estimated tax for a nonresident alien
Social security tax. For 2019, the
Higher income taxpayers. If your
estate or trust, use the 2018 Form
maximum amount of earned income
adjusted gross income (AGI) for 2018 was
1040NR as a guide in figuring the estate's
(wages and net earnings from
more than $150,000 ($75,000 if your filing
self-employment) subject to the social
or trust's 2019 estimated tax. You also
status for 2019 is married nonresident
security tax is $132,900.
may find it helpful to refer to the 2019
alien), substitute 110% for 100% in (2b)
Form 1041-ES.
under
General
Rule, earlier. This rule
Adoption credit or exclusion. For 2019,
doesn’t apply to farmers or fishermen.
the maximum adoption credit or exclusion
Change of address. If your address has
changed, file Form 8822, Change of
for employer-provided adoption benefits
Increase Your Withholding
Address, to update your record.
has increased to $14,080. In order to
If you also receive salaries and wages,
claim either the credit or exclusion, your
you may be able to avoid having to make
Who Must Make Estimated
modified adjusted gross income must be
estimated tax payments on your other
less than $251,160.
Tax Payments
income by asking your employer to take
more tax out of your earnings. To do this,
Reminders
General Rule
file a new Form W-4, Employee's
In most cases, you must pay estimated tax
Withholding Allowance Certificate, with
Individual taxpayer identification num-
for 2019 if both of the following apply.
your employer.
ber (ITIN) renewal. If you were
assigned an ITIN before January 1, 2013,
1. You expect to owe at least $1,000
You can use the IRS Withholding
or if you have an ITIN that you haven't
in tax for 2019, after subtracting your
Calculator at
IRS.gov/W4App
to
TIP
included on a tax return in the last three
withholding and refundable credits.
determine whether you need to
consecutive years, you may need to
2. You expect your withholding and
have your withholding increased or
renew it. For more information, see the
refundable credits to be less than the
decreased.
instructions for Form W-7.
smaller of:
Advance payments of the premium tax
Additional Information You
a. 90% of the tax to be shown on your
credit. If you buy health care insurance
2019 tax return, or
May Need
through the Health Insurance
b. 100% of the tax shown on your
Marketplace, you may be eligible for
You can find most of the information you
2018 tax return. Your 2018 tax return must
advance payments of the premium tax
will need in Pub. 505, Tax Withholding and
cover all 12 months.
credit to help pay for your insurance
Estimated Tax.
coverage. Receiving too little or too much
Note. These percentages may be
Other available information:
in advance will affect your refund or
different if you are a farmer, fisherman, or
Pub. 519, U.S. Tax Guide for Aliens.
balance due. Promptly report changes in
higher income taxpayer. See
Special
Instructions for the 2018 Form 1040NR
your income or family size to your
Rules, later.
or Form 1040NR-EZ.
Marketplace. See Form 8962 and its
instructions for more information.
Feb 04, 2019
Cat. No. 50007F
2019
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
IRS.gov/
information about developments related to
There are special rules for farmers,
FormsPubs
or see the instructions
Form 1040-ES (NR) and its instructions,
fishermen, certain household employers,
for your tax return. For information for
such as legislation enacted after they were
and certain higher income taxpayers.
taxpayers residing outside the United
published, go to IRS.gov/Form1040ESNR.
Farmers and fishermen. If at least
States, go to
IRS.gov/Individuals/
two-thirds of your gross income for 2018
Purpose of This Package
International-Taxpayers.
or 2019 is from farming or fishing,
If you are a nonresident alien, use this
If you have tax questions and you
substitute 66
/
% for 90% in (2a) under
2
3
package to figure and pay your estimated
General
Rule, earlier.
live outside the United States, you
tax for 2019. See
Who Must Make
can call 267-941-1000 (not toll
Household employers. When
Estimated Tax Payments
to determine if
free).
estimating the tax on your 2019 tax return,
you are required to use this package.
include your household employment taxes
What's New
Estimated tax is the method used to
if either of the following applies.
pay tax on income that isn’t subject to
You will have federal income tax
In figuring your 2019 estimated tax, be
withholding. See the 2018 Instructions for
withheld from wages, pensions, annuities,
sure to consider the following.
Form 1040NR, U.S. Nonresident Alien
or other income effectively connected with
Income Tax Return, or Form 1040NR-EZ,
Standard mileage rate. For 2019, the
a U.S. trade or business.
rate for business use of your vehicle
U.S. Income Tax Return for Certain
You would be required to make
increased to 58 cents a mile. The rate for
Nonresident Aliens With No Dependents,
estimated tax payments to avoid a penalty
for details on income that is taxable.
use of your vehicle to move has increased
even if you didn’t include household
to 20 cents a mile. The rate of 14 cents a
employment taxes when figuring your
Estimated tax for an estate or trust. If
mile for charitable use is unchanged.
estimated tax.
you are using this package to figure and
pay estimated tax for a nonresident alien
Social security tax. For 2019, the
Higher income taxpayers. If your
estate or trust, use the 2018 Form
maximum amount of earned income
adjusted gross income (AGI) for 2018 was
1040NR as a guide in figuring the estate's
(wages and net earnings from
more than $150,000 ($75,000 if your filing
self-employment) subject to the social
or trust's 2019 estimated tax. You also
status for 2019 is married nonresident
security tax is $132,900.
may find it helpful to refer to the 2019
alien), substitute 110% for 100% in (2b)
Form 1041-ES.
under
General
Rule, earlier. This rule
Adoption credit or exclusion. For 2019,
doesn’t apply to farmers or fishermen.
the maximum adoption credit or exclusion
Change of address. If your address has
changed, file Form 8822, Change of
for employer-provided adoption benefits
Increase Your Withholding
Address, to update your record.
has increased to $14,080. In order to
If you also receive salaries and wages,
claim either the credit or exclusion, your
you may be able to avoid having to make
Who Must Make Estimated
modified adjusted gross income must be
estimated tax payments on your other
less than $251,160.
Tax Payments
income by asking your employer to take
more tax out of your earnings. To do this,
Reminders
General Rule
file a new Form W-4, Employee's
In most cases, you must pay estimated tax
Withholding Allowance Certificate, with
Individual taxpayer identification num-
for 2019 if both of the following apply.
your employer.
ber (ITIN) renewal. If you were
assigned an ITIN before January 1, 2013,
1. You expect to owe at least $1,000
You can use the IRS Withholding
or if you have an ITIN that you haven't
in tax for 2019, after subtracting your
Calculator at
IRS.gov/W4App
to
TIP
included on a tax return in the last three
withholding and refundable credits.
determine whether you need to
consecutive years, you may need to
2. You expect your withholding and
have your withholding increased or
renew it. For more information, see the
refundable credits to be less than the
decreased.
instructions for Form W-7.
smaller of:
Advance payments of the premium tax
Additional Information You
a. 90% of the tax to be shown on your
credit. If you buy health care insurance
2019 tax return, or
May Need
through the Health Insurance
b. 100% of the tax shown on your
Marketplace, you may be eligible for
You can find most of the information you
2018 tax return. Your 2018 tax return must
advance payments of the premium tax
will need in Pub. 505, Tax Withholding and
cover all 12 months.
credit to help pay for your insurance
Estimated Tax.
coverage. Receiving too little or too much
Note. These percentages may be
Other available information:
in advance will affect your refund or
different if you are a farmer, fisherman, or
Pub. 519, U.S. Tax Guide for Aliens.
balance due. Promptly report changes in
higher income taxpayer. See
Special
Instructions for the 2018 Form 1040NR
your income or family size to your
Rules, later.
or Form 1040NR-EZ.
Marketplace. See Form 8962 and its
instructions for more information.
Feb 04, 2019
Cat. No. 50007F
We don’t send notices reminding
payments you made for 2019 and the
How To Figure Your
you to make your estimated tax
name and identifying number under which
!
Estimated Tax
payments. You must make each
you made the payments.
CAUTION
payment by the due date.
You will need:
If your identifying number is a social
The 2019 Estimated Tax Worksheet.
security number (SSN), be sure to report
If you mail your payment in the United
The
Instructions for the 2019 Estimated
the change to your local Social Security
States and it is postmarked by the due
Tax
Worksheet.
Administration office before filing your
date, the date of the U.S. postmark is
The 2019 Tax Rate Schedules for your
2019 tax return. This prevents delays in
considered the date of the payment. If
filing status.*
processing your return and issuing
your payments are late or you didn’t pay
Your 2018 tax return and instructions to
refunds. It also safeguards your future
enough, you may be charged a penalty for
use as a guide to figuring your income,
social security benefits. For more details,
underpaying your tax. See
When a
deductions, and credits (but be sure to
call the Social Security Administration at
Penalty Is
Applied, later.
consider the items listed under
What's
1-800-772-1213 (for TTY/TDD, call
New, earlier).
1-800-325-0778) or go to SSA.gov.
You can make more than four
estimated tax payments. To do so,
* If you are married, you generally must
If your identifying number is an
TIP
make a copy of one of your
use Tax Rate Schedule Y. For exceptions,
IRS-issued individual taxpayer
unused estimated tax payment vouchers,
see chapter 5 of Pub. 519.
identification number (ITIN), you don’t
fill it in, and mail it with your payment. If
have to contact the Social Security
Matching estimated tax payments to
you make more than four payments, to
Administration.
income. If you receive your income
avoid a penalty, make sure the total of the
unevenly throughout the year (for
amounts you pay during a payment period
How To Amend Estimated
example, because you operate your
is at least as much as the amount required
Tax Payments
business on a seasonal basis or you have
to be paid by the due date for that period.
a large capital gain late in the year), you
For other payment methods, see
How To
To change or amend your estimated tax
may be able to lower or eliminate the
Pay Estimated
Tax, later.
payments, refigure your total estimated tax
amount of your required estimated tax
payments due (see the 2019 Estimated
payment for one or more periods by using
No income subject to estimated tax
Tax Worksheet, later). Then, to figure the
the annualized income installment
during first payment period. If, after
payment due for each remaining payment
method. See chapter 2 of Pub. 505 for
March 31, 2019, you have a large change
period, see Amended estimated tax under
details.
in income, deductions, additional taxes, or
Regular Installment Method in chapter 2 of
credits that requires you to start making
Pub. 505. If an estimated tax payment for
Changing your estimated tax. To
estimated tax payments, you should figure
a previous period is less than one-fourth of
amend or correct your estimated tax, see
the amount of your estimated tax
your amended estimated tax, you may
How To Amend Estimated Tax
Payments,
payments by using the annualized income
owe a penalty when you file your return.
later.
installment method, explained in chapter 2
You can’t make joint estimated tax
When a Penalty Is Applied
of Pub. 505. If you use the annualized
payments if you or your spouse is
!
income installment method, file Form
In some cases, you may owe a penalty
a nonresident alien, you are
2210, including Schedule AI, with your
CAUTION
when you file your return. The penalty is
separated under a decree of divorce or
2019 tax return even if no penalty is owed.
imposed on each underpayment for the
separate maintenance, or you and your
Farmers and fishermen. If at least
number of days it remains unpaid. A
spouse have different tax years.
two-thirds of your gross income for 2018
penalty may be applied if you didn’t pay
or 2019 is from farming or fishing, you can
enough estimated tax for the year or you
Payment Due Dates
do one of the following.
didn’t make the payments on time or in the
Pay all of your estimated tax by January
required amount. A penalty may apply
If you have wages subject to U.S. income
15, 2020.
even if you have an overpayment on your
tax withholding, you can pay all of your
File your 2019 Form 1040NR by March
tax return.
estimated tax by April 15, 2019, or in four
2, 2020, and pay the total tax due. In this
equal amounts by the dates shown below.
The penalty may be waived under
case, 2019 estimated tax payments aren’t
certain conditions. See chapter 4 of Pub.
required to avoid a penalty.
1st payment
Apr. 15, 2019
505 for details.
. . . . .
Fiscal year taxpayers. You are on a
2nd payment
Jun. 17, 2019
. . . .
How To Pay Estimated Tax
fiscal year if your 12-month tax period
3rd payment
Sep. 16, 2019
. . . . .
ends on any day except December 31.
4th payment
Jan. 15, 2020*
. . . . .
The following are various methods by
Due dates for fiscal year taxpayers are the
* You don’t have to make the payment due January 15,
which you can pay your estimated taxes.
15th day of the 4th (if applicable), 6th, and
2020, if you file your 2019 Form 1040NR or 1040NR-EZ
When making payments of estimated tax,
9th months of your current fiscal year and
by January 31, 2020, and pay the entire balance due
be sure to take into account any 2018
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 2019 tax. Use the Record of
Sunday, or legal holiday, use the next
Estimated Tax Payments table, later, to
business day. See Pub. 509 for a list of all
If you don’t have wages subject to U.S.
keep track of the payments you made and
legal holidays.
income tax withholding, you can pay all of
any overpayment credit you are applying.
your estimated tax by June 17, 2019, or
Name Change
Pay Online
you can pay it in three installments. If you
pay the tax in three installments:
If you changed your name because of
IRS offers an electronic payment option
/
is due by June 17, 2019;
1
marriage, divorce, etc., and you made
that is right for you. Paying online is
2
/
is due by September 16, 2019; and
1
estimated tax payments using your former
convenient and secure and helps make
4
/
is due by January 15, 2020.
1
name, attach a statement to the front of
sure we get your payments on time. To
4
your 2019 paper income tax return. On the
pay your taxes online or for more
statement, show all of the estimated tax
information, go to IRS.gov/Payments. You
Form 1040-ES (NR) 2019
-2-
can pay using any of the following
Internal Revenue Service
Mobile Device
methods.
P.O. Box 1300
To pay through your mobile device,
IRS Direct Pay for online transfers
Charlotte, NC 28201-1300 U.S.A.
download the IRS2Go app.
directly from your checking or savings
account at no cost to you, go to
IRS.gov/
Also, note that only the U.S. Postal
Pay by Cash
Payments.
Service can deliver to P.O. boxes.
Pay by Card to pay by debit or credit
Cash is a new in-person payment option
No checks of $100 million or more
card go to IRS.gov/Payments. A
for individuals provided through retail
accepted. The IRS can’t accept a single
convenience fee is charged by these
partners with a maximum of $1,000 per
check (including a cashier’s check) for
service providers.
day per transaction. To make a cash
amounts of $100,000,000 ($100 million) or
Electronic Fund Withdraw (EFW) is
payment, you must first be registered
more. If you are sending $100 million or
an integrated e-file/e-pay option offered
online at OfficialPayments.com/Fed, our
more by check, you’ll need to spread the
when filing your federal taxes
Official Payment provider.
payment over 2 or more checks with each
electronically using tax preparation
Pay by Check or Money Order
check made out for an amount less than
software, through a tax professional or the
$100 million. This limit doesn't apply to
IRS at IRS.gov/Payments.
Using the Estimated Tax
other methods of payment (such as
Online Payment Agreement If you
Payment Voucher
electronic payments). Please consider a
can’t pay in full by the due date of your tax
Before submitting a payment through the
method of payment other than check if the
return, you can apply for an online monthly
mail using the estimated tax payment
amount of the payment is over $100
installment agreement at
IRS.gov/
voucher, please consider alternative
million.
Payments. Once you complete the online
methods. One of our safe, quick and easy
process, you will receive immediate
electronic payment options might be right
notification of whether your agreement has
Instructions for the 2019
for you.
been approved. A user fee is charged.
Estimated Tax Worksheet
IRS2Go is the mobile application of the
If you choose to mail in your payment,
IRS; you can access Direct Pay or Pay By
there is a separate estimated tax payment
Line 1. Adjusted gross income. When
Card by downloading the application.
voucher for each due date. The due date
figuring the adjusted gross income you
Pay by Phone
is shown in the upper right corner.
expect in 2019, be sure to consider the
Complete and send in the voucher only if
items listed under
What's
New, earlier. For
Paying by phone is another safe and
you are making a payment by check or
more details on figuring your AGI, see
secure method of paying electronically.
money order.
Expected AGI—Line 1 in chapter 2 of Pub.
Use one of the following methods: (1) call
505.
one of the debit or credit card service
To complete the voucher, do the
If you are self-employed, be sure to
providers or (2) the Electronic Federal Tax
following.
take into account the deduction for your
Payment System (EFTPS).
Print or type your name, address, and
self-employment tax. Use the
2019
social security number (SSN) in the space
Debit or credit card. Call one of our
Self-Employment Tax and Deduction
provided on the estimated tax payment
service providers. Each charges a fee that
Worksheet for Lines 1 and 9 of the
voucher. If you don’t have and aren’t
varies by provider, card type, and
Estimated Tax Worksheet
to figure the
eligible to get an SSN, enter your ITIN
payment amount.
amount to subtract when figuring your
wherever your SSN is requested. To apply
expected AGI. This worksheet also will
for an ITIN, use Form W-7, Application for
WorldPay US, Inc.
give you the amount to enter on line 9 of
IRS Individual Taxpayer Identification
1-844-729-8298
your estimated tax worksheet.
Number. For additional information, go to
(1-844-PAY-TAX-8
)
TM
IRS.gov and enter “ITIN” in the keyword
www.payUSAtax.com
Line 7. Credits. See the 2018 Form
search box. If you are filing the return for a
1040NR, lines 46 through 51, and the
trust or estate, enter the EIN of the trust or
related instructions for the types of credits
Official Payments Corporation
estate.
allowed.
1-888-UPAY-TAX
TM
Enter in the box provided on the
(1-888-872-9829)
Line 9. Self-employment tax. Enter your
estimated tax payment voucher only the
www.OfficialPayments.com
self-employment tax on line 9. When
amount you are sending in by check or
estimating your 2019 net earnings from
money order. Don’t include any
Link2Gov Corporation
self-employment, be sure to use only
overpayment amounts in this box. See
1-888-PAY-1040
92.35% (0.9235) of your total net profit
TM
column (e) of the Record of Estimated Tax
(1-888-729-1040)
from self-employment.
Payments, later.
www.PAY1040.com
Make your check or money order
Line 10. Other taxes. Use the
payable to “United States Treasury.” Don’t
Instructions for the 2018 Form 1040NR to
send cash. To help process your payment
EFTPS. To use EFTPS, you must be
determine if you expect to owe, for 2019,
accurately, enter the amount on the right
enrolled either online or have an
any of the taxes that are entered on Form
side of the check like this:
enrollment form mailed to you. To make a
1040NR, lines 57 (additional tax on
$ XXX.XX. Don’t use dashes or lines
payment using EFTPS, call
distributions only), 59a, 59b, and 60
(for example, don’t enter “$ XXX-”
1-800-555-4477 (English) or
(including, if applicable, the Additional
or “$ XXX
/
”).
xx
1-800-244-4829 (Español). People who
Medicare Tax). On line 10, enter the total
100
Enter “2019 Form 1040-ES (NR)” and
are deaf, hard of hearing, or have a
of those taxes, subject to the following two
your identifying number (SSN, ITIN, or
speech disability and who have access to
exceptions.
EIN) on your check or money order.
TTY/TDD equipment can call
Exception 1. Include household
Enclose, but don’t staple or attach, your
1-800-733-4829. For more information
employment taxes from Form 1040NR,
payment with the estimated tax payment
about EFTPS, go to
IRS.gov/Payments
or
line 59a, on this line only if:
voucher.
EFPTS.gov.
You will have federal income tax
Mail your estimated tax payment
withheld from wages, pensions, annuities,
voucher to the following address.
Form 1040-ES (NR) 2019
-3-
or other income effectively connected with
Repayment of first-time homebuyer
enter the amount from line 15a on
a U.S. trade or business; or
credit. You must repay the first-time
line 15c.
You would be required to make
homebuyer credit if you bought the home
Figuring your 2018 tax. Use the
estimated tax payments (to avoid a
in 2008.
following instructions to figure your 2018
penalty) even if you didn’t include
For details about repaying the first-time
tax.
household employment taxes when
homebuyer credit, see the Instructions for
1. Form 1040NR— Use the tax
figuring your estimated tax.
Form 5405.
amount shown on line 61 of your 2018
If you meet one or both of the above,
Line 15b. Prior year's tax. Enter the
Form 1040NR reduced by:
include in the amount on line 10 the total
2018 tax you figure according to the
a. Unreported social security and
of your household employment taxes.
instructions in
Figuring your 2018
tax,
Medicare tax or RRTA tax from Form
later, unless you meet one of the following
Exception 2. Of the amounts for other
1040NR, line 56;
exceptions.
taxes that may be entered on Form
b. Any tax included on line 57 on
If the AGI shown on your 2018 return is
1040NR, line 60, don’t include on line 10:
excess contributions to an IRA, Archer
more than $150,000 ($75,000 if you will
recapture of a federal mortgage subsidy,
MSA, Coverdell education savings
file as married nonresident alien for 2019),
uncollected social security and Medicare
account, health savings account, ABLE
enter 110% of your 2018 tax as figured
tax or RRTA tax on tips or group-term life
account, or on excess accumulations in
next.
insurance, excise tax on excess golden
qualified retirement plans;
parachute payments, look-back interest
This doesn’t apply to farmers or
c. Amounts on line 60 as listed in
due under section 167(g) or 460(b), excise
fishermen.
!
Exception
2, earlier; and
tax on insider stock compensation from an
expatriated corporation, or additional tax
CAUTION
d. Any refundable credit amounts on
If you filed as married filing jointly for
on advance payments of health coverage
lines 64, 65, and 68, and credit from Form
2018, but you won’t file a joint return for
tax credit when not eligible. These taxes
8885 included on line 69.
2019 (for example, because you are a
aren’t required to be paid until the due
nonresident alien who doesn’t elect to be
2. Form 1040NR-EZ— Use the tax
date of your income tax return (not
treated as a U.S. resident (see Pub. 519)),
amount shown on line 15 of your 2018
including extensions).
see General Rule in chapter 4 of Pub. 505
Form 1040NR-EZ.
Consider the following items when
to figure your share of the 2018 tax to
determining the amount to enter on
enter on line 15b.
line 10.
If you didn’t file a return for 2018 or your
2018 tax year was less than 12 full
Additional Medicare Tax. For details
months, don’t complete line 15b. Instead,
about the Additional Medicare Tax, see
the Instructions for Form 8959.
2019 Self-Employment Tax and Deduction Worksheet for
Keep for Your Records
Lines 1 and 9 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) . . . . . . . . .
b.
2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Social security tax maximum income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$132,900
5.
6. Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10. Add lines 4 and 9. Enter the result here and on line 9 of your 2019 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 2019 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; and Schedule K-1 (Form 1065), box 14, code
A.
Form 1040-ES (NR) 2019
-4-
2019 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2018 taxes. Use only to figure your 2019 estimated taxes.
Schedule X—Use if your 2019 filing status is Single
Schedule Z—Use if your 2019 filing status is Qualifying Widow or
Widower
If line 3
If line 3
is:
The tax is:
is:
The tax is:
of the
of the
But not
amount
But not
amount
Over—
over—
over—
Over—
over—
over—
$0
$9,700
-----------
+ 10%
$0
$0
$19,400
-----------
+ 10%
$0
9,700
39,475
$970.00 + 12%
9,700
19,400
78,950
$1,940.00 + 12%
19,400
39,475
84,200
4,543.00 + 22%
39,475
78,950
168,400
9,086.00 + 22%
78,950
84,200
160,725
14,382.50 + 24%
84,200
168,400
321,450
28,765.00 + 24%
168,400
160,725
204,100
32,748.50 + 32%
160,725
321,450
408,200
65,497.00 + 32%
321,450
204,100
510,300
46,628.50 + 35%
204,100
408,200
612,350
93,257.00 + 35%
408,200
510,300
-----------
153,798.50 + 37%
510,300
612,350
-----------
164,709.50 + 37%
612,350
Schedule Y—Use if your 2019 filing status is Married filing
Schedule W—Use if your 2019 filing status is Estate or Trust
separately (defined in
Special
Rules, earlier)
If line 3
The tax is:
If line 3
The tax is:
is:
is:
of the
of the
But not
amount
But not
amount
Over—
over—
over—
Over—
over—
over—
$0
$9,700
-----------
+ 10%
$0
$0
$2,600
-----------
+ 10%
$0
9,700
39,475
$970.00 + 12%
9,700
2,600
9,300
$260 + 24%
2,600
39,475
84,200
4,543.00 + 22%
39,475
9,300
12,750
1,868 + 35%
9,300
84,200
160,725
14,382.50 + 24%
84,200
12,750
-----------
3,075.50 + 37%
12,750
160,725
204,100
32,748.50 + 32%
160,725
204,100
306,175
46,628.50 + 35%
204,100
306,175
---------
82,354.75 + 37%
306,175
to a form or its instructions must be
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Act Notice. We ask for this information to
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carry out the tax laws of the United States.
Please keep this notice with your
any Internal Revenue law. Generally, tax
We need it to figure and collect the right
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control number. Books or records relating
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Form 1040-ES (NR) 2019
-5-
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