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

U.S. Individual Income Tax Return

1040ES(NR)

U.S. Individual Income Tax Return

OMB: 1545-0074

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0074 can be found here:

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2009

Department of the Treasury
Internal Revenue Service

Form 1040-ES(NR)
U.S. Estimated Tax for Nonresident Alien Individuals
Purpose of This Package
If you are a nonresident alien, use this
package to figure and pay your estimated
tax. If you are not required to make
estimated tax payments for 2009, you can
discard this package.
Estimated tax is the method used to
pay tax on income that is not subject to
withholding. See the 2008 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.
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 2008 Form
1040NR as a guide in figuring the estate’s
or trust’s 2009 estimated tax. You may
also find it helpful to refer to the 2009
Form 1041-ES.
Change of address. If your address has
changed, file Form 8822, Change of
Address, to update your record.

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
2009 (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 2009
tax return, or
2. 100% of the tax shown on your
2008 tax return (but see Higher income
taxpayers on this page).
However, if you did not file a 2008 tax
return or if your 2008 return did not cover
12 months, item (2) above does not
apply.
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 2008
or 2009 is from farming or fishing,
substitute 66 2/3% for 90% in (1) under
General rule, earlier.
Household employers. When
estimating the tax on your 2009 tax
return, include your household
employment taxes 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 (AGI) for 2008
was more than $150,000 ($75,000 if your
filing status for 2009 is married filing

separately), substitute 110% for 100% in
(2) under General rule, earlier. This rule
does not apply to farmers or fishermen.
Increase your withholding. If you also
receive salaries and wages, you may be
able to avoid having to make estimated
tax payments on your other income by
asking your employer to take more tax out
of your earnings. To do this, file a new
Form W-4, Employee’s Withholding
Allowance Certificate, with your employer.

Additional Information You
May Need
You can find most of the information you
will need in Pub. 505, Tax Withholding
and Estimated Tax.
Other available information:
• Pub. 519, U.S. Tax Guide for Aliens.
• Pub. 553, Highlights of 2008 Tax
Changes.
• Instructions for the 2008 Form 1040NR
or 1040NR-EZ.
• What’s Hot. Go to www.irs.gov, click on
More Forms and Publications, and then
on What’s Hot in forms and publications.
For details on how to get forms and
publications, see the instructions for your
tax return. If you have tax questions, call
1-800-829-1040 for assistance. For TTY/
TDD help, call 1-800-829-4059. Persons
living outside the United States may call
215-516-2000 (not toll-free).

What’s New
Use your 2008 tax return as a guide in
figuring your 2009 estimated tax, but be
sure to consider the following changes.
For more information on these changes
and other changes that may affect your
2009 estimated tax, see Pub. 553.
IRA deduction expanded. You may be
able to take an IRA deduction if you were
covered by a retirement plan and your
modified AGI is less than $65,000
($109,000 if qualifying widow(er)). If your
spouse was covered by a retirement plan,
but you were not, you may be able to take
an IRA deduction if your modified AGI is
less than $176,000.
Elective salary deferrals. The
maximum amount you can defer under all
plans is generally limited to $16,500
($11,500 if you have only SIMPLE plans;
$19,500 for section 403(b) plans if you
qualify for the 15-year rule). The catch-up
contribution limit for individuals age 50 or
older at the end of the year is increased
to $5,500 (except for section 401(k)(11)
plans and SIMPLE plans, for which this
limit remains unchanged).
Temporary waiver of required
minimum distribution rules for certain
retirement plans and IRAs. No
minimum distribution is required from your
IRA or employer provided qualified
retirement plan for 2009. For more
information, see Pub. 575, Pension and
Annuity Income (Including Simplified
General Rule), or Pub. 590, Individual
Retirement Arrangements (IRAs).
Cat. No. 50007F

Additional child tax credit. The earned
income threshold generally needed to
qualify for the additional child tax credit
increases to $12,550.
Definition of qualifying child revised.
The following changes have been made
to the definition of a qualifying child.
• Your qualifying child must be younger
than you.
• A child cannot be your qualifying child if
he or she files a joint return, unless the
return was filed only as a claim for refund.
• If the parents of a child can claim the
child as a qualifying child but no parent so
claims the child, no one else can claim
the child as a qualifying child unless that
person’s AGI is higher than the highest
AGI of any parent of the child.
• Your child is a qualifying child for
purposes of the child tax credit only if you
can and do claim an exemption for him or
her.
Divorced or separated parents. A
noncustodial parent claiming an
exemption for a child can no longer attach
certain pages from a divorce decree or
separation agreement executed after
2008. The noncustodial parent will have
to attach Form 8332 or a similar
statement signed by the custodial parent,
whose only purpose is to release a claim
to exemption.
Limit on exclusion of gain on sale of
main home. Generally, gain from the
sale of your main home is no longer
excludable from income if it is allocable to
periods after 2008 where neither you nor
your spouse (or your former spouse) used
the property as a main home. See Pub.
553 for more details.
Standard mileage rates. The rate for
business use of your vehicle is reduced to
55 cents a mile. The rate for use of your
vehicle to move is reduced to 24 cents a
mile. The rate of 14 cents a mile for
charitable use is unchanged.
Personal casualty and theft loss limit.
A personal casualty or theft loss must
exceed $500 to be allowed. This is in
addition to the 10% of AGI limit that
generally applies to the net loss.
Nonbusiness energy property credit.
This credit, which expired after 2007, has
been reinstated. It has also been
expanded to include certain asphalt roofs
and stoves that burn biomass fuel.
Generally, the credit is equal to (a) 10%
of the amount paid during the year for
qualified energy efficiency improvements
installed during the year plus (b) any
residential energy property costs paid
during the year. However, this credit is
limited as follows.
• A total credit limit of $500,
• A total credit limit of $200 for windows,
• A maximum credit for residential
energy property costs of $50 for any
advanced main air circulating fan; $150
for any qualified natural gas, propane, or
oil furnace or hot water boiler; and $300
for any other item of qualified energy
property.

Each of the above dollar limits is
reduced by any credits you claimed for
any item subject to the same dollar limit
for tax years 2006 and 2007.
Qualified energy efficient
improvements. Qualified energy
efficiency improvements are the following
items installed on or in a home located in
the United States that you own and use
as your main home if such items are new
and can be expected to remain in use for
at least 5 years.

property credit, mortgage interest credit,
and the District of Columbia first-time
homebuyer credit are not allowed against
the AMT and a new tax liability limit
applies. For most people, this limit is your
regular tax minus any tentative minimum
tax.

How To Figure Your
Estimated Tax

• Any insulation material or system that

You will need:
• The 2009 Estimated Tax Worksheet on
page 5.
• The Instructions for the 2009 Estimated
Tax Worksheet on page 3.
• The 2009 Tax Rate Schedules on page
3 for your filing status.*
• Your 2008 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, earlier).

To qualify for the credit, qualified
energy efficiency improvements
CAUTION must meet certain energy
efficiency requirements. You may rely on
the manufacturer’s written certification
that these requirements have been met.

* If you are married, you must
generally use Tax Rate Schedule Y. For
exceptions, see Pub. 519, U.S. Tax Guide
for Aliens.

is specifically or primarily designed to
reduce the heat loss or gain of a home
when installed in or on such home.
• Exterior windows (including skylights).
• Exterior doors.
• Any metal or asphalt roof installed on a
home, but only if such roof has
appropriate pigmented coatings or cooling
granules that are specifically and primarily
designed to reduce the heat gain of such
home.

Residential energy property costs.
Residential energy property costs are
costs of new qualified energy property
that is installed on or in connection with a
home located in the United States that
you own and use as your main home.
This includes labor costs properly
allocable to the onsite preparation,
assembly, or original installation of the
property. Qualified energy property is any
of the following.

• Certain electric heat pump water

heaters; electric heat pumps; central air
conditioners; and natural gas, propane, or
oil water heaters.
• Certain stoves that use the burning of
biomass fuel to heat a home or to heat
water for use in a home.
• Qualified natural gas, propane, or oil
furnace or hot water boilers.
• Certain advance main air circulating
fans used in a natural gas, propane, or oil
furnace.
To qualify for the credit, qualified
energy property must meet certain
CAUTION performance and quality
standards. You may rely on the
manufacturer’s written certification that
these standards have been met.

Residential energy efficient property
credit. The 30% credit for qualified solar
electric property is no longer limited to
$2,000 per year.
Decreased section 179 expense
deduction. The maximum section 179
expense deduction for most taxpayers
decreases to $133,000. This limit is
reduced (but not below zero) by the
amount by which the cost of section 179
property placed in service during the year
exceeds $530,000.
Alternative minimum tax (AMT)
exemption amount decreased. The
AMT exemption amount is decreased to
$33,750 ($45,000 if a qualifying
widow(er); $22,500 if married filing
separately).
Certain credits not allowed against the
AMT. The credit for child and dependent
care expenses, nonbusiness energy

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 chapter 2 of Pub. 505 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
CAUTION spouse is a 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 15, 2009, or in four
equal amounts by the dates shown below.
1st payment .
2nd payment .
3rd payment .
4th payment .

.
.
.
.

April 15, 2009
June 15, 2009
Sept. 15, 2009
Jan. 15, 2010*

If you do not have wages subject to
U.S. income tax withholding, you can pay
all of your estimated tax by June 15,
2009, or you can pay it in three
installments. If you pay the tax in three
installments, 1/2 is due by June 15, 2009,
1/4 is due by September 15, 2009, and 1/4
by January 15, 2010.*
* You do not have to make the
payment due January 15, 2010, if you file
your 2009 Form 1040NR or 1040NR-EZ
by February 1, 2010, and pay the entire
balance due with your return.
We do not send notices reminding
you to make your estimated tax
CAUTION payments. You must make each
payment by the due date.

-2-

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 3.
If you want, you can make more

TIP than four estimated tax payments.

To do so, make a copy of one of
your unused estimated tax payment
vouchers, fill it in, and mail it with your
payment. For other payment methods,
see Pay Electronically on page 3.

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 chapter 2 of Pub. 505. If you
use the annualized income installment
method, file Form 2210, Underpayment of
Estimated Tax by Individuals, Estates,
and Trusts, with your 2009 tax return,
even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2008
or 2009 is from farming or fishing, you
can do one of the following.
• Pay all of your estimated tax by
January 15, 2010, or
• File your 2009 Form 1040NR by March
1, 2010, and pay the total tax due. In this
case, 2009 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 2009 income tax return. On the
statement, show all of the estimated tax
payments you made for 2009, 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 5). 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.

Instructions for the 2009
Estimated Tax Worksheet
Line 1. Adjusted Gross Income. Use
your 2008 tax return (Form 1040NR or
1040NR-EZ) and instructions as a guide
to figuring the adjusted gross income you
expect in 2009 (but be sure to consider
the changes listed under What’s New that
begins on page 1).
Line 9. Credits. See the instructions for
the 2008 Form 1040NR, lines 44 through
49.
Line 11. Other Taxes. Use the
instructions for the 2008 Form 1040NR to
determine if you expect to owe, for 2009,
any of the taxes that would have been
entered on line 54 (additional tax on early
distributions only), line 56, and any
write-ins on line 57 of the 2008 Form
1040NR. On line 11, enter the total of
those taxes, subject to the following two
exceptions.
Exception 1. Include household
employment taxes (line 56) 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
57, 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, look-back interest
due under section 167(g) or 460(b), 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).
Line 19. If you are a household
employer and you make advance EIC
payments to your employee(s), reduce
your required estimated tax payment for
each period by the amount of advance
EIC payments paid during the period.

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 chapter 4 of 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. 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, see Form W-7, Application for
IRS Individual Taxpayer Identification
Number.
• 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 2008 overpayment that you

choose to credit against your 2009 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”).
• Enter your identifying number (SSN or
ITIN) and “2009 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 estimated tax payment
voucher to the Internal Revenue Service,
P.O. Box 1300, Charlotte, NC
28201-1300, USA. Also, note that only
the U.S. Postal Service can deliver to
P.O. boxes.

Pay 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
acknowledgment of the payment. See
below for details. Also see www.irs.gov,
keyword “e-pay,” and click on “Electronic
Payment Options Home Page.”

Pay by Electronic Federal Tax
Payment System (EFTPS)
EFTPS is a free tax payment system
where you input your tax payment
information electronically, online, or by
phone. 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

2009 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2008 taxes. Use only to figure your 2009 estimated taxes.
Schedule X — Use if your 2009 filing status is Single

If line 5 is:
Over —

But not
over —

The tax is:

$0
8,350
33,950
82,250
171,550
372,950

$8,350
33,950
82,250
171,550
372,950
------

- - - - - - 10%
$835.00 + 15%
4,675.00 + 25%
16,750.00 + 28%
41,754.00 + 33%
108,216.00 + 35%

Schedule Z — Use if your 2009 filing status is Qualifying Widow or
Widower
of the
of the
amount
If line 5 is:
But not
The tax is:
amount
over —
Over —
over —
over —
$0
8,350
33,950
82,250
171,550
372,950

Schedule Y — Use if your 2009 filing status is Married filing separately

$0
16,700
67,900
137,050
208,850
372,950

$16,700
67,900
137,050
208,850
372,950
------

- - - - - - 10%
$1,670.00 + 15%
9,350.00 + 25%
26,637.50 + 28%
46,741.50 + 33%
100,894.50 + 35%

$0
1,670
67,900
137,050
208,850
372,950

Schedule W — Use if your 2009 filing status is Estate or Trust

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

$0
8,350
33,950
68,525
104,425
186,475

$8,350
33,950
68,525
104,425
186,475
------

- - - - - - 10%
$835.00 + 15%
4,675.00 + 25%
13,318.75 + 28%
23,370.75 + 33%
50,447.25 + 35%

$0
8,350
33,950
68,525
104,425
186,475

-3-

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

$0
2,300
5,350
8,200
11,150

$2,300
5,350
8,200
11,150
------

- - - - - - 15%
$345.00 + 25%
1,107.50 + 28%
1,905.50 + 33%
2,879.00 + 35%

$0
2,300
5,350
8,200
11,150

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. Call 1-800-244-4829 for
help in Spanish.

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 on this page.
Official Payments Corporation
1-800-2PAY-TAXSM (1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

-4-

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, on page 6. Enter the
confirmation number in column (c), but do
not include the amount of the
convenience fee in column (d).

2009 Estimated Tax Worksheet—For Nonresident Alien Individuals
1

Keep for Your Records

Enter amount of adjusted gross income you expect in 2009 (see instructions on page 3). Caution: If this
amount is over $166,800 ($83,400 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 2008 Form 1040NR or 1040NR-EZ instructions as a guide)

3
4

Subtract line 2 from line 1
Exemptions. Multiply $3,650 by the number of personal exemptions (see the 2008 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 2009 Tax Rate Schedules on page 3.
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. Add to this amount any other taxes you expect to include in the total on Form 1040NR,
line 41, or Form 1040NR-EZ, line 15

Credits (see instructions on page 3). 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 3)

Estimated 2009 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11)
13
Total expected 2009 income not effectively connected with a U.S. trade or business

Multiply line 13 by 30% or lower tax treaty rate (see the 2008 Form 1040NR instructions)

15a

Add lines 12 and 14

15a

Credits from Form 4136, Form 8801 (line 27), Form 8885, and additional child tax credit

Total 2009 estimated tax. Subtract line 15b from line 15a

15b
©

15c

Enter the tax shown on your 2008 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 2009))

©
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 2009 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 15, 2009, enter 1⁄ 4 of line 18a (minus any 2008 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, 2009, 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 2008 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

Tax
2009 Estimated
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 “2009 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, Privacy Act, and Paperwork Reduction Act Notice, see page 6.

-5-

OMB No. 1545-0074

Calendar year—Due Jan. 15, 2010
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

Form 1040-ES (NR) 2009

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

Payment
number

Keep for Your Records
Payment
due
date

(a) Amount
due

(b) Date
paid

1 4/15/2009
2 6/15/2009
3 9/15/2009
4 1/15/2010*
Total

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

(e) 2008
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 2009 tax return by February 1, 2010 and pay the entire balance due with your return.

Disclosure, Privacy Act, and Paperwork
Reduction Act Notice. Keep this notice
with your records. It may help you if we
ask you for other information. 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 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.
If you have any questions about the
rules for filing and giving information, call
or visit any Internal Revenue Service office.

-6-

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.

Form

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

Tax
2009 Estimated
Payment Voucher 3

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2009
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 page 6.

Form

Tear off here

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

Tax
2009 Estimated
Payment Voucher 2

OMB No. 1545-0074

Calendar year—Due June 15, 2009
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 page 6.

Form

Tear off here

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

Tax
2009 Estimated
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 page 6.

-7-

OMB No. 1545-0074

Calendar year—Due April 15, 2009
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

File Type	application/pdf
File Title	Form 1040ES(NR) 2009
Subject	U.S. Estimated Tax For Nonresident Alien Individuals
Author	SE:W:CAR:MP
File Modified	2009-01-21
File Created	2009-01-21