8824 Like-Kind Exchanges

4
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 1 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Purpose of This Package
If you are a nonresident alien, use this
package to figure and pay your estimated
tax. Estimated tax is the method used to
pay tax on income that is not subject to
withholding. See the 2005 instructions for
Form 1040NR, U.S. Nonresident Alien
Income Tax Return, or Form 1040NR-EZ,
U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents,
for details on income that is taxable. The
estimated tax worksheet on page 3 will
help you figure the correct amount to pay.
Estimated tax for an estate or trust. If
you are using this package to figure and
pay estimated tax for a nonresident alien
estate or trust, use the 2005 Form 1040NR
as a guide in figuring the estate’s or trust’s
2006 estimated tax. You may also find it
helpful to refer to the 2006 Form 1041-ES.
Paying by check or money order. The
payment vouchers in this package are for
crediting your estimated tax payments to
your account correctly. See Pay by Check
or Money Order Using the Estimated Tax
Payment Voucher on page 4.
Do not use the vouchers in this package
to notify the IRS of a change of address. If
you have a new address, file Form 8822,
Change of Address. The IRS will update
your record and next year you will receive
new preprinted payment vouchers.
Consider paying your estimated taxes
electronically. Paying electronically helps
to ensure timely receipt of your estimated
tax payment. You can pay electronically
using the following convenient, safe, and
secure electronic payment options.
● Electronic Federal Tax Payment System
(EFTPS).
● Credit card.
When you pay taxes electronically, there
is no check to write and no voucher to
mail. Payments can be made 24 hours a
day, 7 days a week. You will receive a
confirmation number or electronic
acknowledgement of the payment. See
page 7 for details.

Who Must Make Estimated Tax
Payments
Generally, you must make estimated tax
payments if you expect to owe at least
$1,000 in tax for 2006 (after subtracting
your withholding and credits) and you
expect your withholding and credits to be
less than the smaller of:
1. 90% of the tax shown on your 2006
tax return, or
2. The tax shown on your 2005 tax
return (110% of that amount if you are not
a farmer or fisherman and the adjusted
gross income shown on that return is more
than $150,000 or, if married filing
separately for 2006, more than $75,000).
However, if you did not file a 2005 tax
return or that return did not cover all 12
months, item (2) above does not apply.

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

U.S. Estimated Tax for
Nonresident Alien Individuals
For this purpose, include household
employment taxes (before subtracting
advance EIC payments made to your
employee(s)) when figuring the tax shown
on your tax return if either of the following
applies.
● You will have federal income tax
withheld from wages, pensions, annuities,
or other income effectively connected with
a U.S. trade or business, or
● You would be required to make
estimated tax payments to avoid a penalty
even if you did not include household
employment taxes when figuring your
estimated tax.

What’s New for 2006
Use your 2005 tax return as a guide in
figuring your 2006 estimated tax, but be
sure to consider the following changes.
For more information on these and other
changes that may affect your 2006
estimated tax, see Pub. 553, Highlights of
2005 Tax Changes.
New exception from the filing
requirement for nonresident alien
individuals. Generally, the requirement to
file a return has been eliminated for
nonresident aliens who earn wages
effectively connected with a U.S. trade or
business that are less than the amount of
one personal exemption ($3,300 for 2006).
For more information, see Notice 2005-77,
2005-46 I.R.B. 951. You can find Notice
2005-77 on page 951 of Internal
Revenue Bulletin 2005-46 at
www.irs.gov/pub/irs-irbs/irb05-46.pdf.
Personal exemption and itemized
deduction phaseouts reduced. The
phaseouts of the limitations on personal
exemptions and itemized deductions are
reduced by 331⁄3 %. For details, see
Publication 505.
Residential energy credits. You may be
able to take a residential energy credit for
expenses paid in 2006 to have qualified
energy saving items installed in your home
located in the United States. The
residential energy credit is made up of two
separate credits, the nonbusiness energy
property credit and the residential energy
efficient property credit.
Nonbusiness energy property credit.
The nonbusiness energy property credit
may allow you to take a credit for the
installation of any insulation material or
system designed to reduce heat loss or
gain, exterior windows (including skylights),
or doors, or metal roofs with appropriate
pigmented coating designed to reduce
heat gain. You may also qualify to take a
credit for residental energy property
expenses related to the installation of
certain qualified energy property. This
would include items such as certain water
heaters, heat pumps, and air conditioners.
Residental energy efficient property
credit. The residential energy efficient
property credit may allow you to take a
Cat. No. 50007F

2006

credit for the purchase of qualified
photovoltaic property, solar water heating
property, and fuel cell property. This
includes expenses for labor costs properly
allocable to the onsite preparation,
assembly, or original installation of the
property and for piping or wiring to
interconnect such property to the home.
For details, see Pub. 553.
IRA deduction expanded. You may be
able to deduct up to $5,000 if age 50 or
older at the end of 2006. If you were
covered by a retirement plan, you may be
able to take an IRA deduction if your 2006
modifield AGI is less than $85,000 if
qualified widow(er).
Standard mileage rates. The 2006 rate for
business use of your vehicle is 441⁄2 cents
a mile. The 2006 rate for use of your
vehicle to get medical care or move is 18
cents a mile. The 2006 rate for charitable
use of your vehicle to provide relief related
to Hurricane Katrina is 32 cents a mile. The
2006 rate of 14 cents a mile for other
charitable use is unchanged.
Alternative motor vehicles and refueling
property. You may be able to take a credit
if you place an energy efficient motor
vehicle or alternative fuel vehicle refueling
property in service in 2006. You can no
longer take a deduction for clean-fuel
vehicles or refueling property. For details,
see Form 8910 (Form 8911 for alternative
fuel vehicle refueling property).
Clean renewable energy bond credit.
You may be able to take a credit based on
the face amount of any clean renewable
energy bond you hold during 2006. The
amount of any credit claimed must be
included as interest income. For details,
see Form 8912.
Nonconventional source fuel credit. You
may be able to claim the nonconventional
source fuel credit for facilities producing
coke or coke gas. Also, the
nonconventional source fuel credit is now
a general business credit subject to the
general business credit tax liability limits.
In general, any 2006 unused credits can
be carried forward 20 years. For details,
see Form 8907.
Qualified contributions expired. You can
no longer elect to treat gifts by cash or
check as qualified contributions on
Schedule A. Qualified contributions for
which you made this election were not
subject to the 50% of adjusted gross
income limit or the overall limit on itemized
deductions.
Pending legislation may
eliminate one or more of the
following changes.
CAUTION

4
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 2 of 8
PRINTS: HEAD TO FOOT
MARGINS: TOP 13mm (1⁄2 ”), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8”) x 836mm (33”), TOP FOLD TO 203mm (8”) x 279mm (11”)
PERFORATE: ON FOLD

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1040-ES (NR) 2006

Certain credits no longer allowed
against alternative minimum tax (AMT).
The credit for child and dependent care
expenses, mortgage interest credit, and
carryforwards of the District of Columbia
first-time homebuyer credit are no longer
allowed against AMT and a new tax
liability limit applies. For most people, this
limit is your regular tax minus any tentative
minimum tax.
AMT exemption amount decreased. The
AMT exemption amount will decrease to
$33,750 ($45,000 if a qualifying widow(er);
$22,500 if married filing separately).
Expired tax benefits. The following tax
benefits have expired and will not apply for
2006.
● Deduction from adjusted gross income
for educator expenses.
● District of Columbia first-time homebuyer
credit (for homes purchased after 2005).

To Figure Your Estimated Tax,
Use:
● The 2006 Estimated Tax Worksheet on
page 3.
● The Instructions for the 2006 Estimated
Tax Worksheet on this page.
● The 2006 Tax Rate Schedules on page 4
for your filing status.*
● Your 2005 tax return and instructions, as
a guide to figuring your income,
deductions, and credits (but be sure to
consider the changes listed under What’s
New for 2006 that begin on page 1).
If you receive your income unevenly
throughout the year (for example, because
you operate your business on a seasonal
basis), you may be able to lower or
eliminate the amount of your required
estimated tax payment for one or more
periods by using the annualized income
installment method. See Pub. 505, Tax
Withholding and Estimated Tax, for details.

Instructions for the 2006
Estimated Tax Worksheet
Line 1. Adjusted Gross Income. Use your
2005 tax return (Form 1040NR or
1040NR-EZ) and instructions as a guide to
figuring the adjusted gross income you
expect in 2006 (but be sure to consider
the changes listed that begin on page 1
under What’s New for 2006).
Line 8. Include on this line the additional
taxes from Form 4972, Tax on Lump-Sum
Distributions, or Form 8814, Parents’
Election To Report Child’s Interest and
Dividends.
Line 9. Credits. See the instructions for
the 2005 Form 1040NR, lines 44
through 50. Also include any of the
following credits in the total on line 9.
● Residential energy credit. See
Residential energy credits on page 1.
● Alternative motor vehicle credit. See
Form 8910.

Page

To amend or correct your estimated tax,
see Amending Estimated Tax Payments on
page 4.
* If you are married, you must generally
use Tax Rate Schedule Y. For exceptions,
see Pub. 519, U.S. Tax Guide for Aliens.

Payment Due Dates
If you have wages subject to U.S. income
tax withholding, you can pay all of your
estimated tax by April 17, 2006, or in four
equal amounts by the dates shown below.
1st payment
April 17, 2006
June 15, 2006
2nd payment
Sept. 15, 2006
3rd payment
4th payment
Jan. 16, 2007*
If you do not have wages subject to U.S.
income tax withholding, you can pay all of
your estimated tax by June 15, 2006, or
you can pay it in three installments. If you
pay the tax in three installments, 1⁄2 is due
by June 15, 2006, 1⁄4 is due by September
15, 2006, and 1⁄4 by January 16, 2007.*
* You do not have to make the payment
due January 16, 2007, if you file your 2006
Form 1040NR or 1040NR-EZ by
January 31, 2007, and pay the entire
balance due with your return.
We do not send notices
reminding you to make your
estimated tax payments. You
CAUTION must make each payment by
the due date.
Even if you are not required to make an
estimated tax payment by the first
payment due date, you can meet the
requirements to make estimated tax
payments later. In this case, you should
figure the amount of your estimated tax
payments by using the annualized income
installment method, explained in Pub. 505.
Although your payment due dates will be
the same as shown above, the payment
amounts will vary based on your income,
● Alternative fuel vehicle refueling property
credit. See Form 8911.
● Clean renewable energy bond credit.
See Form 8912.
Line 11. Other Taxes. Except as noted
below, enter any other taxes, such as the
taxes on distributions from a Coverdell
education savings account or a qualified
tuition program, and early distributions
from (a) an IRA or other qualified
retirement plan, (b) an annuity, or (c) a
modified endowment contract entered into
after June 20, 1988.
Include household employment taxes
(before subtracting advance EIC payments
made to your employee(s)) on line 11 if:
● You will have federal income tax
withheld from wages, pensions, annuities,
or other income effectively connected with
a U.S. trade or business, or

2

deductions, additional taxes, and credits
for the months ending before each
payment due date. As a result, this
method may allow you to skip or lower the
amount due for one or more payments. If
you use the annualized income installment
method, be sure to file Form 2210,
Underpayment of Estimated Tax by
Individuals, Estates, and Trusts, with your
2006 tax return, even if no penalty is
owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2005
or 2006 is from farming or fishing, you can
do one of the following.
● Pay all of your estimated tax by
January 16, 2007, or
● File your 2006 Form 1040NR by
March 1, 2007, and pay the total tax due.
In this case, 2006 estimated tax payments
are not required to avoid a penalty.
Fiscal year taxpayers. You are on a fiscal
year if your 12-month tax period ends on
any day except December 31. Due dates
for fiscal year taxpayers are the 15th day
of the 4th (if applicable), 6th, and 9th
months of your current fiscal year, and the
1st month of the following fiscal year. If
any payment date falls on a Saturday,
Sunday, or legal holiday, use the next
business day.

Name Change
If you changed your name because of
marriage, divorce, etc. and you made
estimated tax payments using your former
name, attach a statement to the front of
your 2006 income tax return. On the
statement, explain all of the estimated tax
payments you made for 2006, and the
name and identifying number under which
you made the payments.

(continued on page 4)

● You would be required to make
estimated tax payments (to avoid a
penalty) even if you did not include
household employment taxes when
figuring your estimated tax.
Do not include tax on recapture of a
federal mortgage subsidy, social security
and Medicare tax on unreported tip
income, uncollected employee social
security and Medicare or RRTA tax on tips
or group-term life insurance, tax on golden
parachute payments, or excise tax on
insider stock compensation from an
expatriated corporation. These taxes are
not required to be paid until the due date
of your income tax return (not including
extensions).

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 3 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 8-1/8" x 107⁄8 "
PERFORATE: 35⁄8 " FROM BOTTOM. EXTEND PERF LINE TO BLEED
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

5/16" head margin between perf lines and top of vouchers. Extend perf lines to edge of page for bleed.

2006 Estimated Tax Worksheet—For Nonresident Alien Individuals

Keep for Your Records

1

Enter amount of adjusted gross income you expect in 2006 (see instructions on page 2). Caution: If this
amount is over $150,500 ($72,250 if married filing separately), your itemized deductions and your deduction
for exemptions may be limited. See Pub. 505 for details

1

2

Enter estimated itemized deductions (use the 2005 Form 1040NR or 1040NR-EZ instructions as a guide)

2

3

Subtract line 2 from line 1

3

4

Exemptions. Multiply $3,300 by the number of personal exemptions (see the 2005 Form 1040NR or
1040NR-EZ instructions)

4

5

Subtract line 4 from line 3

5

6

Tax. Figure your tax on the amount on line 5 by using the 2006 Tax Rate Schedules on page 4.
Caution: If you have qualified dividends or a net capital gain, see Pub. 505 to figure the tax

6

7

Alternative minimum tax from Form 6251

7

8

Add lines 6 and 7. Also include any tax from Forms 4972 and 8814 (see instructions on page 2)

8

9

Credits (see instructions on page 2). Do not include any income tax withholding on this line

9

10

Subtract line 9 from line 8. If zero or less, enter -0-

10

11

Other taxes (see instructions on page 2)

11

12

12

13

Estimated 2006 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11)
13
Total expected 2006 income not effectively connected with a U.S. trade or business

14

Multiply line 13 by 30% or lower tax treaty rate (see the 2005 Form 1040NR instructions)

14
15a

15a Add lines 12 and 14

15b

b Credits from Form 4136 and Form 8885 and additional child tax credit
䊳

15c

䊳
c Required Annual Payment To Avoid a Penalty. Enter the smaller of line 16a or 16b
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount
on line 16c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on
line 15c is as accurate as possible. Even if you pay the required annual payment, you may still owe tax when you file your
return. If you prefer, you may pay the amount shown on line 15c. For more details, see Pub. 505.

16c

c Total 2006 estimated tax. Subtract line 15b from line 15a
16a

16a Multiply line 15c by 90% (662⁄3% for farmers and fishermen)

b Enter the tax shown on your 2005 tax return (110% of that amount if you are not
a farmer or fisherman and the adjusted gross income shown on that return is more
16b
than $150,000 ($75,000 if married filing separately for 2006))

17

Income tax withheld and estimated to be withheld during 2006 plus any amount paid with Form 1040-C

17

18

Subtract line 17 from line 16c. (Note. If zero or less or line 15c minus line 17 is less than $1,000, stop here.
You are not required to make estimated tax payments.)

18

19

● If your first payment is due April 17, 2006, enter 1⁄4 of line 18 (minus any 2005 overpayment you are
applying to this installment) here and on your estimated tax payment voucher(s).
● If you do not have wages subject to U.S. income tax withholding and your first payment is due
June 15, 2006, enter 1⁄2 of line 16c on your first voucher and 1⁄4 of line 16c on your second and third
vouchers. Reduce each installment by 1⁄3 of line 17 and any 2005 overpayment you are applying to the
installment. Do not enter an amount on line 19.

19

Form

Tear off here

1040-ES (NR)
Department of the Treasury
Internal Revenue Service

2006 Payment
Voucher 4

File only if you are making a payment of estimated tax by check or money order. Return this
voucher with your check or money order payable to the “United States Treasury.” Write your
identifying number and “2006 Form 1040-ES (NR)” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

OMB No. 1545-0074

Calendar year—Due Jan. 16, 2007
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

Print or type

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and initial

Your last name

Address (number, street, and apt. no.)
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure and Paperwork Reduction Act Notice, see instructions on page 7.
Page

3

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 4 OF 8
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1040-ES (NR) 2006

Page

4

(continued from page 2)

Amending Estimated Tax
Payments
To change or amend your estimated tax
payments, refigure your total estimated tax
payments due (see line 18 of the
worksheet on page 3). Then, use the
worksheets for amended estimated tax
under Regular Installment Method in
chapter 2 of Pub. 505 to figure the
payment due for each remaining payment
period. If an estimated tax payment for a
previous period is less than 1⁄4 of your
amended estimated tax, you may owe a
penalty when you file your return.

When a Penalty Is Applied
In some cases, you may owe a penalty when
you file your return. The penalty is imposed
on each underpayment for the number of
days it remains unpaid. A penalty may be
applied if you did not pay enough estimated
tax for the year or you did not make the
payments on time or in the required amount.
A penalty may apply even if you have an
overpayment on your tax return.
The penalty may be waived under certain
conditions. See Pub. 505 for details.

Pay by Check or Money Order Using
the Estimated Tax Payment Voucher
There is a separate estimated tax payment
voucher for each due date. The due date
is shown in the upper right corner. Be sure
you use the voucher with the correct due
date for each payment you make.
Complete and send in the voucher only if
you are making a payment by check or
money order. To complete the voucher:
● Print or type your name, address, and
social security number (SSN) in the space
provided on the estimated tax payment
voucher. If you do not have, and are not
eligible to obtain, an SSN, enter your
IRS-issued individual taxpayer
identification number (ITIN). To apply for
an ITIN, get Form W-7, Application for IRS
Individual Taxpayer Identification Number.
(continued on page 7)

2006 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2005 taxes. Use only to figure
your 2006 estimated taxes.

Schedule X—Use if your 2006 filing status is Single
If line 5 is:
Over—
$0
7,550
30,650
74,200
154,800
336,550

The tax is:

of the
amount
over—

10%
15%
25%
28%
33%
35%

$0
7,550
30,650
74,200
154,800
336,550

But not
over—
$7,550
30,650
74,200
154,800
336,550

$755.00
4,220.00
15,107.50
37,675.50
97,653.00

+
+
+
+
+

Schedule Y—Use if your 2006 filing status is Married filing separately
If line 5 is:
Over—
$0
7,550
30,650
61,850
94,225
168,275

The tax is:

of the
amount
over—

10%
$755.00 + 15%
4,220.00 + 25%
12,020.00 + 28%
21,085.00 + 33%
45,521.50 + 35%

$0
7,550
30,650
61,850
94,225
168,275

But not
over—
$7,550
30,650
61,850
94,225
168,275

Schedule Z—Use if your 2006 filing status is Qualifying Widow or Widower
If line 5 is:
Over—
$0
15,100
61,300
123,700
188,450
336,550

The tax is:

of the
amount
over—

10%
15%
25%
28%
33%
35%

$0
15,100
61,300
123,700
188,450
336,550

But not
over—
$15,100
61,300
123,700
188,450
336,550

$1,510.00
8,440.00
24,040.00
42,170.00
91,043.00

+
+
+
+
+

Schedule W—Use if your 2006 filing status is for an Estate or Trust
If line 5 is:
Over—
$0
2,050
4,850
7,400
10,050

The tax is:

of the
amount
over—

15%
25%
28%
33%
35%

$0
2,050
4,850
7,400
10,050

But not
over—
$2,050
4,850
7,400
10,050

$307.50
1007.50
1721.50
2,596.00

+
+
+
+

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 5 of 8 (PAGE 6 IS BLANK)
MARGINS; TOP 8.125mm (5/16"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: 35⁄8 " and 71⁄4 " FROM TOP
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

5/16" head margin between perf lines and top of vouchers. Extend perf lines to edge of page for bleed.

1040-ES (NR)
Department of the Treasury
Internal Revenue Service

Voucher 3
2006 Payment

OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this
voucher with your check or money order payable to the “United States Treasury.” Write your
identifying number and “2006 Form 1040-ES (NR)” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due Sept. 15, 2006
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

Print or type

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and initial

Your last name

Address (number, street, and apt. no.)
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure and Paperwork Reduction Act Notice, see instructions on page 7.

Form

Tear off here

1040-ES (NR)
Department of the Treasury
Internal Revenue Service

2006 Payment
Voucher 2

OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this
voucher with your check or money order payable to the “United States Treasury.” Write your
identifying number and “2006 Form 1040-ES (NR)” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due June 15, 2006
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

Print or type

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and initial

Your last name

Address (number, street, and apt. no.)
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure and Paperwork Reduction Act Notice, see instructions on page 7.

Form

Tear off here

1040-ES (NR)
Department of the Treasury
Internal Revenue Service

2006 Payment
Voucher 1

File only if you are making a payment of estimated tax by check or money order. Return this
voucher with your check or money order payable to the “United States Treasury.” Write your
identifying number and “2006 Form 1040-ES (NR)” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Print or type

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and initial

Your last name

Address (number, street, and apt. no.)
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure and Paperwork Reduction Act Notice, see instructions on page 7.

OMB No. 1545-0074

Calendar year—Due April 17, 2006
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040-ES(NR), PAGE 7 OF 8 (Page 8 of blank)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 1040-ES (NR) 2006

Page

7

Payment
number

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for payment due dates.)

1
2
3
4
Total

Payment
due
date

(a) Date
paid

(b) Check or
money order number or
credit card
confirmation number

(c) Amount paid
(do not include
any credit card
convenience fee)

(d) 2005
overpayment
credit applied

(e) Total amount
paid and credited
(add (c) and (d))

4/17/2006
6/15/2006
9/15/2006
1/16/2007*
䊳

*You do not have to make this payment if you file your 2006 tax return by January 31, 2007, and pay the entire balance due with your return.
(continued from page 4)

● Enter in the box provided on the
estimated tax payment voucher only the
amount you are sending in by check or
money order. When making payments of
estimated tax, be sure to take into account
any 2005 overpayment that you choose to
credit against your 2006 tax, but do not
include the overpayment amount in this box.
● Make your check or money order
payable to the “United States Treasury.”
Do not send cash. To help process your
payment, enter the amount on the right
side of the check like this: $ XXX.XX. Do
not use dashes or lines (for example, do
xx
not enter “$ XXX-” or “$ XXX 100
”).
● Write your identifying number (SSN or
ITIN) and “2006 Form 1040-ES (NR)” on
your check or money order.
● Enclose, but do not staple or attach,
your payment with the estimated tax
payment voucher.
● Mail your payment voucher to the
Internal Revenue Service, P.O. Box 80102,
Cincinnati, OH 45280-0002.
● Fill in the Record of Estimated Tax
Payments above for your files.

Pay by Electronic Federal Tax
Payment System (EFTPS)
EFTPS is a tax payment system provided
free by the U.S. Department of the
Treasury, designed with all taxpayers in
mind. Online or by phone, you input your
tax payment information electronically and
you are done. EFTPS offers you
convenience. Through EFTPS, you can
schedule one-time or recurring payments
for withdrawal from your checking or
savings account up to 365 days in
advance. You can also modify or cancel
payments up to 2 business days before
the scheduled withdrawal date. To use
EFTPS, you must enroll. Enroll online at
www.eftps.gov or call 1-800-555-4477 to
receive an enrollment form and
instructions by mail. TTY/TDD help is
available by calling 1-800-733-4829.

Pay by Credit Card
You can use your American Express®
Card, Discover® Card, MasterCard® card,
or Visa® card to make estimated tax
payments. Call toll free or visit the website
of either service provider listed below and
follow the instructions. A convenience fee
will be charged by the service provider

based on the amount you are paying. Fees
may vary between providers. You will be
told what the fee is during the transaction
and you will have the option to either
continue or cancel the transaction. You
can also find out what the fee will be by
calling the provider’s toll-free automated
customer service number or visiting the
provider’s website shown below.
Link2Gov Corporation
1-888-PAY-1040 SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com
Official Payments Corporation
1-800-2PAY-TAX SM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
You will be given a confirmation number
at the end of the transaction. Fill in the
Record of Estimated Tax Payments above.
Enter the confirmation number in column
(b), but do not include the amount of the
convenience fee in column (c).
Disclosure and Paperwork Reduction
Act Notice. The IRS Restructuring and
Reform Act of 1998 requires that we tell
you the conditions under which return
information may be disclosed to any party
outside the Internal Revenue Service. We
ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give us
the information. We need the information
to ensure that you are complying with
these laws and to allow us to figure and
collect the right amount of tax.
This notice applies to all papers you file
with us. It also applies to any questions we
need to ask you so we can complete,
correct, or process your return; figure your
tax; and collect tax, interest, or penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be
retained as long as their contents may
become material in the administration of
any Internal Revenue law.

Generally, tax returns and return
information are confidential, as required by
Internal Revenue Code section 6103.
However, section 6103 allows or requires
the Internal Revenue Service to disclose or
give the information you write on your tax
return to others as described in the Code.
For example, we may disclose your tax
information to the Department of Justice,
to enforce the tax laws, both civil and
criminal, and to cities, states, the District
of Columbia, U.S. commonwealths or
possessions, and certain foreign
governments to carry out their tax laws.
We may disclose your tax information to
the Department of Treasury and
contractors for tax administration
purposes; and to other persons as
necessary to obtain information that we
cannot get in any other way in order to
determine the amount of or to collect the
tax you owe. We may disclose your tax
information to the Comptroller General of
the United States to permit the
Comptroller General to review the Internal
Revenue Service. We may disclose your
tax information to Committees of
Congress; federal, state, and local child
support agencies; and to other federal
agencies for purposes of determining
entitlement for benefits or the eligibility for
and the repayment of loans. We may also
disclose this information to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence agencies to
combat terrorism.
Keep this notice with your records. It
may help you if we ask you for other
information. If you have any questions
about the rules for filing and giving
information, call or visit any Internal
Revenue Service office.
The average time and expenses required
to complete and file this form will vary
depending on individual circumstance. For
the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this
package simpler, we would be happy to
hear from you. See the instructions for
your income tax return.