1040-ES NR U.S. Estimated Tax for Nonresident Alien Individuals

U.S. Individual Income Tax Return

1040-ES NR (Form & Inst.)

U.S. Individual Income Tax Return

OMB: 1545-0074

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Form

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
2006 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 2006 Form 1040NR
as a guide in figuring the estate’s or trust’s
2007 estimated tax. You may also find it
helpful to refer to the 2007 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 that begins on page 4.
Change of address. File these payment
vouchers using your current address. If
this is a new mailing address, file Form
8822, Change of Address, with the
Internal Revenue Service Center serving
your old address to update your record.
Preprinted vouchers. Because you are
making estimated tax payments for 2007,
estimated tax payment vouchers for 2008
will be sent to you preprinted with your
name, address, and social security
number, along with return envelopes and
a copy of the instructions.

TIP

If you do not want to receive
the vouchers and envelopes,
simply begin making your
estimated tax payments
electronically.

Who Must Make Estimated Tax
Payments
General rule. In most cases, you must
make estimated tax payments if you
expect to owe at least $1,000 in tax for
2007 (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 2007
tax return, or
2. 100% of the tax shown on your
2006 tax return (but see Higher income
taxpayers on this page).
However, if you did not file a 2006 tax
return or if your 2006 return did not
cover 12 months, item (2) above does
not apply.

OMB No. 1545-0074

U.S. Estimated Tax for
Nonresident Alien Individuals
Special rules. There are special rules for
farmers, fishermen, certain household
employers, and certain higher income
taxpayers.
Farmers and fishermen. If at least
two-thirds of your gross income for 2006
or 2007 is from farming or fishing,
substitute 662⁄ 3% for 90% in (1) under
General rule, earlier.
Household employers. When
estimating the tax on your 2007 tax
return, include your household
employment taxes (the amount before
subtracting advance EIC payments
made to your employee(s)) 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.
● 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.
Higher income taxpayers. If your
adjusted gross income for 2006 was
more than $150,000 ($75,000 if your
filing status for 2007 is married filing
separately), substitute 110% for 100% in
(2) under General rule, earlier. This rule
does not apply to farmers or fishermen.

2007

Health Savings Account (HSA).
Beginning in 2007:
● You can fund your HSA by making a
one-time direct transfer from your IRA to
your HSA.
● The maximum deductible contribution
is no longer limited to the annual
deductible under the high deductible
health plan.
● You are allowed an HSA contribution of
$2,850 for single coverage ($5,650 for
family coverage).
For more information about changes to
HSAs, see Pub. 553.
Certain credits no longer allowed
against alternative minimum tax (AMT).
The credit for child and dependent care
expenses, residential energy credits,
mortgage interest credit, and 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 qualifying widow(er);
$22,500 if married filing separately).

Extended Tax Benefits
The following tax benefits have been
extended for 2007.

What’s New for 2007

● Educator expense deduction.

Use your 2006 tax return as a guide in
figuring your 2007 estimated tax, but be
sure to consider the following changes.
For more information on these changes
and other changes that may affect your
2007 estimated tax, see Pub. 553,
Highlights of 2006 Tax Changes.

● DC first-time home buyer credit.

IRA deduction expanded. You may be
able to take an IRA deduction if you were
covered by a retirement plan and your
2007 modified adjusted gross income
(AGI) is less than $62,000 ($103,000 if
qualifying widow(er)).
Deduction for domestic production
activities. For 2007, the deduction rate
will increase to 6%.
Standard mileage rates. The 2007 rate
per mile for use of your vehicle is:

For more information about these and
other 2007 tax changes, see Pub. 553.

Expired Tax Benefits
Certain relief granted for Hurricanes
Katrina, Wilma, and Rita was scheduled
to expire at the end of 2006.
● Tax-favored treatment of qualified
hurricane distributions from eligible
retirement plans.
● Increased limits and delayed
repayment on loans from qualified
employer plans.
● Discharge of nonbusiness
indebtedness by reason of Hurricane
Katrina.

● 14 cents for charitable use, and

● Additional exemption for housing
individuals displaced by Hurricane
Katrina.

● 20 cents for moving.

How To Figure Your Estimated Tax

● 48.5 cents for business use,

Credit for prior year minimum tax. A
partial credit for AMT paid on a return 4
or more years ago is available for 2007.
To see if you qualify and to compute the
amount of your credit, see Pub. 553.

Cat. No. 50007F

You will need:
● The 2007 Estimated Tax Worksheet
on page 3.
● The Instructions for the 2007
Estimated Tax Worksheet on page 2.

Form 1040-ES (NR) 2007

Page

● The 2007 Tax Rate Schedules on
page 4 for your filing status.*
● Your 2006 tax return and instructions
to use as a guide to figuring your income,
deductions, and credits (but be sure to
consider the items listed under What’s
New for 2007 on page 1).
* If you are married, you must generally
use Tax Rate Schedule Y. For
exceptions, see Pub. 519, U.S. Tax
Guide for Aliens.
Matching estimated tax payments to
income. 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.
Changing your estimated tax. To
amend or correct your estimated tax,
see How To Amend Estimated Tax
Payments on this page.
You cannot make joint
estimated tax payments if you
or your spouse is a
CAUTION nonresident alien, you are
separated under a decree of divorce or
separate maintenance, or you and your
spouse have different tax years.

Payment Due Dates
If you have wages subject to U.S. income
tax withholding, you can pay all of your
estimated tax by April 16, 2007, or in four
equal amounts by the dates shown below.
1st payment

April 16, 2007

2nd payment

June 15, 2007

3rd payment

Sept. 17, 2007

4th payment

Jan. 15, 2008*

If you do not have wages subject to
U.S. income tax withholding, you can
pay all of your estimated tax by June 15,
2007, or you can pay it in three
installments. If you pay the tax in three
installments, 1⁄ 2 is due by June 15,
2007, 1⁄ 4 is due by September 17, 2007,
and 1⁄ 4 by January 15, 2008.*
* You do not have to make the payment
due January 15, 2008, if you file your
2007 Form 1040NR or 1040NR-EZ by
January 31, 2008, 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.
If your payments are late or you did
not pay enough, you may be charged a
penalty for underpaying your tax. See
When a Penalty Is Applied on page 4.
No income subject to estimated tax
during first payment period. If, after
the first payment period, you have a
large change in income, deductions,
additional taxes, or credits that requires
you to start making estimated tax
payments, 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,
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, file Form
2210, Underpayment of Estimated Tax
by Individuals, Estates, and Trusts, with
your 2007 tax return, even if no penalty
is owed.

Farmers and fishermen. If at least
two-thirds of your gross income for 2006
or 2007 is from farming or fishing, you
can do one of the following.
● Pay all of your estimated tax by
January 15, 2008, or
● File your 2007 Form 1040NR by
March 3, 2008, and pay the total tax
due. In this case, 2007 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 2007 income tax return. On
the statement, explain all of the estimated
tax payments you made for 2007, and
the name and identifying number under
which you made the payments.

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

Instructions for the 2007
Estimated Tax Worksheet
Line 1. Adjusted Gross Income. Use
your 2006 tax return (Form 1040NR or
1040NR-EZ) and instructions as a guide
to figuring the adjusted gross income
you expect in 2007 (but be sure to
consider the changes listed on page 1
under What’s New for 2007).
Line 9. Credits. See the instructions for
the 2006 Form 1040NR, lines 44 through
50. However, be sure to consider the tax
law changes noted earlier on the change
in tax liability limit for certain
nonrefundable personal credits.
Line 11. Other Taxes. Use the instructions
for the 2006 Form 1040NR to determine if
you expect to owe, for 2007, any of the

taxes that would have been entered on
lines 55 (additional tax on early
distributions only), 57, and any write-ins
on line 58 of the 2006 Form 1040NR. On
line 11, enter the total of those taxes,
subject to the following two exceptions.
Exception 1. Include household
employment taxes (line 57) on this line
only 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
● 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.

If you meet one or both of the above,
include in the amount on line 11 the total
of your household employment taxes
before subtracting advance EIC
payments made to your employee(s).
Exception 2. Of the amounts for other
taxes that may be entered on line 58, do
not include on line 11: tax on recapture
of a federal mortgage subsidy,
uncollected employee social security
and Medicare tax 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).

2007 Estimated Tax Worksheet—For Nonresident Alien Individuals
1

Keep for Your Records

Enter amount of adjusted gross income you expect in 2007 (see instructions on page 2). Caution: If this
amount is over $156,400 ($78,200 if married filing separately), your itemized deductions and your deduction
for exemptions may be limited. See Pub. 505 for details

Enter estimated itemized deductions (use the 2006 Form 1040NR or 1040NR-EZ instructions as a guide)

3
4

Subtract line 2 from line 1
Exemptions. Multiply $3,400 by the number of personal exemptions (see the 2006 Form 1040NR or 1040NR-EZ instructions)

Subtract line 4 from line 3

Tax. Figure your tax on the amount on line 5 by using the 2007 Tax Rate Schedules on page 4.
Caution: If you have qualified dividends or a net capital gain, see Pub. 505 to figure the tax

Alternative minimum tax from Form 6251

Add lines 6 and 7. Also include any tax from Forms 4972 and 8814

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

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

Other taxes (see instructions on page 2)

Estimated 2007 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11)
13
Total expected 2007 income not effectively connected with a U.S. trade or business

Multiply line 13 by 30% or lower tax treaty rate (see the 2006 Form 1040NR instructions)

15a

Add lines 12 and 14

15a

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

Total 2007 estimated tax. Subtract line 15b from line 15a

15b
©

15c

Enter the tax shown on your 2006 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 2007))

©
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.
Income tax withheld and estimated to be withheld during 2007 plus any amount paid with Form 1040-C
18a
Subtract line 17 from line 16c. Is the result zero or less?

16c

16a

17
18a

16a

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

Yes. Stop here. You are not required to make estimated tax payments.
b

No. Go to line 18b.
18b
Subtract line 17 from line 15c. Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 19 to figure your required payment.
● If your first payment is due April 16, 2007, enter 1⁄ 4 of line 18a (minus any 2006 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, 2007, enter
1
⁄ 2 of line 16c on your first voucher and1⁄ 4 of line 16c on your second and third vouchers. Reduce each installment
by 1⁄ 3 of line 17 and any 2006 overpayment you are applying to the installment. Do not enter an amount on line 19.

Form

Tear off here

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

2007 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 “2007 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. 15, 2008
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, Privacy Act, and Paperwork Reduction Act Notice, see instructions on page 7.
Page

Form 1040-ES (NR) 2007

Page

(continued from page 2)

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.

How To Pay Estimated Tax
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, do the
following.
● 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)

2007 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2006 taxes. Use only to figure
your 2007 estimated taxes.

Schedule X—Use if your 2007 filing status is Single
If line 5 is:
Over—

But not
over—

$0
7,825
31,850
77,100
160,850
349,700

$7,825
31,850
77,100
160,850
349,700

The tax is:

of the
amount
over—

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

$0
7,825
31,850
77,100
160,850
349,700

$782.50
4,386.25
15,698.75
39,148.75
101,469.25

+
+
+
+
+

Schedule Y—Use if your 2007 filing status is Married filing separately
If line 5 is:
Over—

But not
over—

$0
7,825
31,850
64,250
97,925
174,850

$7,825
31,850
64,250
97,925
174,850

The tax is:

of the
amount
over—

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

$0
7,825
31,850
64,250
97,925
174,850

$782.50
4,386.25
12,486.25
21,915.25
47,300.50

+
+
+
+
+

Schedule Z—Use if your 2007 filing status is Qualifying Widow or Widower
If line 5 is:
Over—

But not
over—

$0
15,650
63,700
128,500
195,850
349,700

$15,650
63,700
128,500
195,850
349,700

The tax is:

of the
amount
over—

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

$0
15,650
63,700
128,500
195,850
349,700

$1,565.00
8,772.50
24,972.50
43,830.50
94,601.00

+
+
+
+
+

Schedule W—Use if your 2007 filing status is for an Estate or Trust
If line 5 is:
Over—

But not
over—

$0
2,150
5,000
7,650
10,450

$2,150
5,000
7,650
10,450

The tax is:

of the
amount
over—

15%
25%
28%
33%
35%

$0
2,150
5,000
7,650
10,450

$322.50
1,035.00
1,777.00
2,701.00

+
+
+
+

Form

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

2007 Payment
Voucher 3

OMB No. 1545-0074

Calendar year—Due Sept. 17, 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, Privacy Act, and Paperwork Reduction Act Notice, see instructions on page 7.

Form

Tear off here

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

2007 Payment
Voucher 2

OMB No. 1545-0074

Calendar year—Due June 15, 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, Privacy Act, and Paperwork Reduction Act Notice, see instructions on page 7.

Form

Tear off here

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

2007 Payment
Voucher 1

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

OMB No. 1545-0074

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

Form 1040-ES (NR) 2007

Page

Payment
number

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

(a) Amount
due

(b) Date
paid

1 4/16/2007
2 6/15/2007
3 9/17/2007
4 1/15/2008*
Total

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

(e) 2006
overpayment
credit applied

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

*You do not have to make this payment if you file your 2007 tax return by January 31, 2008, 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 2006 overpayment that you
choose to credit against your 2007 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 “2007 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
660406, Dallas, TX 75266-0406.
● Fill in the Record of Estimated Tax
Payments above for your files.

Pay by Electronic Federal Tax
Payment System (EFTPS)
EFTPS is a free tax payment system
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 (for business accounts)
or 1-800-316-6541 (for individual
accounts) 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.
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Link2Gov Corporation
1-888-PAY-1040SM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.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 (c), but do not include
the amount of the convenience fee in
column (d).
Disclosure, Privacy Act, and
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. Sections 6001, 6011,
6012(a), and their regulations require that
you give us 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. Section 6109 requires paid return
preparers to provide their identifying
number.
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
Printed on Recycled Paper

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
other countries under a tax treaty, 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
circumstances. 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.

File Type	application/pdf
File Title	2007 Form 1040-ES (NR)
Subject	U.S. Estimated Tax for Nonresident Alien Individuals
Author	SE:W:CAR:MP
File Modified	2007-01-12
File Created	2007-01-10