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

U.S. Individual Income Tax Return

Form 1040 ES (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⚠️ Notice: This form may be outdated.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:

Document [pdf]

Download: pdf | pdf

2010

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 2010, you can
discard this package.
Estimated tax is the method used to
pay tax on income that is not subject to
withholding. See the 2009 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 2009 Form
1040NR as a guide in figuring the estate’s
or trust’s 2010 estimated tax. You also
may find it helpful to refer to the 2010
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 pay estimated
tax for 2010 if both of the following apply.
1. You expect to owe at least $1,000
in tax for 2010, after subtracting your
withholding and refundable credits.
2. You expect your withholding and
certain refundable credits to be less than
the smaller of:
a. 90% of the tax to be shown on your
2010 tax return, or
b. 100% of the tax shown on your
2009 tax return. Your 2009 tax return
must cover all 12 months.
Note. These percentages may be
different if you are a farmer, fisherman, or
higher income taxpayer. See Special
Rules below.

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 2009
was more than $150,000 ($75,000 if your
filing status for 2010 is married filing
separately), substitute 110% for 100% in
(2)(b) under General Rule, earlier. This
rule does not apply to farmers or
fishermen.
Married filing separately. Your filing
status is married filing separately if you
will check filing status box 3, 4, or 5 on
your 2010 Form 1040NR or filing status
box 2 on your 2010 Form 1040NR-EZ.

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.
• Instructions for the 2009 Form 1040NR

Special Rules

or 1040NR-EZ.
• What’s Hot. Go to www.irs.gov, click on
Forms and Publications, and then on
What’s Hot in forms and publications.

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 2009
or 2010 is from farming or fishing,
substitute 662/3% for 90% in (2)(a) under
General Rule above.
Household employers. When
estimating the tax on your 2010 tax

For details on how to get forms and
publications, go to www.irs.gov or 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 can call 215-516-2000
(not toll-free). Information for taxpayers
residing outside the United States is
available at www.irs.gov.
Cat. No. 50007F

What’s New
Use your 2009 tax return as a guide in
figuring your 2010 tax, but be sure to
consider the following. Only some of the
amounts in the following paragraphs have
changed from 2009, but some unchanged
amounts are also provided here for your
convenience.
Personal exemption and itemized
deduction phaseouts. For 2010,
taxpayers with AGI above a certain
amount will not lose part of their
deduction for personal exemptions and
itemized deductions. Under current law,
these phaseouts will resume in 2011.
IRA deduction expanded. You may be
able to take an IRA deduction if you were
covered by a retirement plan and your
2010 modified AGI is less than $66,000
($109,000 if a 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 2010
modified AGI is less than $177,000.
Standard mileage rates. The rate for
business use of your vehicle is reduced to
50 cents a mile. The rate for use of your
vehicle to move is reduced to 161/2 cents
a mile. The rate of 14 cents a mile for
charitable use is unchanged.
Alternative minimum tax (AMT)
exemption amount decreased. The
AMT exemption amount is decreased to
$33,750 ($45,000 for a qualifying
widow(er); $22,500 if married filing
separately).
Domestic production activities income
deduction. The percentage rate for
2010 increases to 9%. However, the
deduction is reduced if you have
oil-related qualified production activities
income.
Certain credits not allowed against the
AMT. The credit for child and dependent
care expenses, nonbusiness energy
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.
Roth IRAs. Half of any income that
results from a rollover or conversion to a
Roth IRA from another retirement plan in
2010 is included in income in 2011, and
the other half in 2012, unless you elect to
include all of it in 2010. In addition, for
any tax year beginning after 2009, you
can make a qualified rollover contribution

to a Roth IRA regardless of the amount of
your modified AGI.
Personal casualty and theft loss limit
reduced. Each personal casualty or theft
loss is limited to the excess of the loss
over $100 (instead of $500).
Qualified fuel cell motor vehicle credit
reduced. For qualified vehicles with a
gross vehicle weight rating of 8,500
pounds or less that are placed in service
after 2009, the credit allowed for the
purchase is reduced by 50%. For more
information, see the instructions for Form
8910.
Repayment of first-time homebuyer
credit. If you claimed the first-time
homebuyer credit for a home you bought
in 2008, you generally must begin
repaying it in 2010. See Form 5405.

Expiring Tax Benefits
The following benefits are scheduled to
expire and will not be available for 2010.
At the time these instructions went
to print, Congress was considering
CAUTION legislation that would extend some
of these items. To find out if legislation
was enacted, and for details, go to
www.irs.gov.
• The exclusion from income of up to
$2,400 in unemployment compensation.
• Tax-free distributions from certain
individual retirement plans for charitable
purposes.
• Deduction for educator expenses in
figuring AGI.
• Extra $3,000 IRA deduction for
employees of bankrupt companies.
• District of Columbia first-time
homebuyer credit (for homes purchased
after 2009).
• Waiver of minimum required
distribution (MRD) rules for IRAs and
defined contribution plans. However, the
waiver for 2009 MRDs applies through
April 1, 2010.
• Government retiree credit.
• Credit to holders of clean renewable
energy bonds issued after 2009.
• Alternative motor vehicle credit for all
qualified hybrid motor vehicles placed in
service after December 31, 2009, except
for passenger automobiles and light
trucks with a gross vehicle weight rating
of 8,500 pounds or less.
• Decreased estimated tax payments for
certain small businesses.
• Certain tax benefits for Midwestern
disaster areas.

How To Figure Your
Estimated Tax
You will need:
• The 2010 Estimated Tax Worksheet on
page 5.
• The Instructions for the 2010 Estimated
Tax Worksheet on page 3.
• The 2010 Tax Rate Schedules on page
4 for your filing status.*
• Your 2009 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 that begins on page 1).
* If you are married, you generally
must use Tax Rate Schedule Y. For
exceptions, see Pub. 519, U.S. Tax Guide
for Aliens, chapter 5.
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 or you have
a large capital gain late in the year), 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 page 3.

payment. If you make more than four
payments, to avoid a penalty make sure
the total of the amounts you pay during a
payment period is at least as much as the
amount required to be paid by the due
date for that period. For other payment
methods, see Pay Electronically on page
3.

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.

Farmers and fishermen. If at least
two-thirds of your gross income for 2009
or 2010 is from farming or fishing, you
can do one of the following.
• Pay all of your estimated tax by
January 18, 2011.
• File your 2010 Form 1040NR by March
1, 2011, and pay the total tax due. In this
case, 2010 estimated tax payments are
not required to avoid a penalty.

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, 2010, or in four
equal amounts by the dates shown below.
1st payment .
2nd payment .
3rd payment .
4th payment .

.
.
.
.

April 15, 2010
June 15, 2010
Sept. 15, 2010
Jan. 18, 2011*

If you do not have wages subject to
U.S. income tax withholding, you can pay
all of your estimated tax by June 15,
2010, or you can pay it in three
installments. If you pay the tax in three
installments, 1/2 is due by June 15, 2010,
1/4 is due by September 15, 2010, and 1/4
is due by January 18, 2011.*
* You do not have to make the
payment due January 18, 2011, if you file
your 2010 Form 1040NR or 1040NR-EZ
by January 31, 2011, 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.
If you mail your payment and it is
postmarked by the due date, the date of
the U.S. postmark is considered the date
of the payment. 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

-2-

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, including Schedule AI, with
your 2010 tax return even if no penalty is
owed.

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 2010 income tax return. On the
statement, show all of the estimated tax
payments you made for 2010 and the
name and identifying number under which
you made the payments.
If your identifying number is a social
security number, be sure to report the
change to your local Social Security
Administration office before filing your
2010 tax return. This prevents delays in
processing your return and issuing
refunds. It also safeguards your future
social security benefits. For more details,
call the Social Security Administration at
1-800-772-1213 (TTY/TDD
1-800-325-0778).
If your identifying number is an
IRS-issued individual taxpayer
identification number (ITIN), you do not
need to contact the Social Security
Administration.

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 2010
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use
your 2009 tax return and instructions as a
guide to figuring the AGI you expect in
2010 (but be sure to consider the items
listed under What’s New that begins on
page 1).
Line 9. Credits. See the 2009 Form
1040NR, lines 44 through 49, and the
related instructions.
Line 11. Other taxes. Use the
instructions for the 2009 Form 1040NR to
determine if you expect to owe, for 2010,
any of the taxes that would have been
entered on your 2009 Form 1040NR, line
54 (additional tax on early distributions
only), line 56, and any write-ins on line
57. 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),
excise tax on insider stock compensation
from an expatriated corporation, or
recapture of COBRA premium assistance.
These taxes are not required to be
paid until the due date of your income tax
return (not including extensions).

Repayment of first-time homebuyer
credit. If you claimed the first-time
homebuyer credit for 2008 or 2009 and
disposed of the home or the home
ceased to be your main home in 2010,
you generally must include on line 11 the
entire credit you claimed for 2008 or
2009. This includes situations where you
sell the home or convert the entire home
to business or rental property. See Form
5405 for exceptions.
If you claimed the first-time homebuyer
credit in 2008 for a home purchased in
2008 and you continue to own and use
the home as your main home during all of
2010, repayment of the credit over a
15-year period begins with your 2010
return and the first installment should be
included on line 11 of the worksheet.
Line 16b. Tax shown on your 2009 tax
return. The “tax shown on your 2009 tax
return,” if you file Form 1040NR, is the
amount on line 57 reduced by the
following.
1. Unreported social security and
Medicare tax or RRTA tax from Form
1040NR, line 53.
2. Any tax on excess contributions to
IRAs, Archer MSAs, Coverdell education
savings accounts, and health savings
accounts or any tax on excess
accumulations in qualified retirement
plans.
3. Write-ins on line 57 as listed under
Exception 2 on this page.
4. Any refundable credit amounts
listed on lines 60 and 61, and credits from
Forms 4136, 8801, and 8885 included on
line 64.
Form 1040NR-EZ. If you filed Form
1040NR-EZ, your 2009 tax is the amount
on line 15.
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

-3-

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, use Form W-7, Application for
IRS Individual Taxpayer Identification
Number. For additional information go to
www.irs.gov and enter “ITIN” in the
keyword search box.
• 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 2009 overpayment that you
choose to credit against your 2010 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 accurately, enter the amount on
the right side of the check like this:
$ XXX.XX. Do not use dashes or lines
(for example,
do not enter “$ XXX-”
xx
or “$ XXX 100”).
• Enter “2010 Form 1040-ES(NR)” and
your identifying number (SSN or ITIN) 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 or debit 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,
select “Individuals,” then “Filing and
Payments,” and then click on “Pay
Electronically using the Electronic Federal
Tax Payment System (EFTPS), Electronic
Funds Withdrawal or Credit Card.”

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

will be charged by the service provider.
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 also can 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.
Link2Gov Corporation
1-888-PAY-1040TM (1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com

Pay by Credit or Debit Card
You can use your credit or debit card to
make estimated tax payments. Call
toll-free or visit the website of one of the
service providers listed on this page and
follow the instructions. A convenience fee

RBS WorldPay, Inc.
1-888-9-PAY-TAXTM(1-888-972-9829)
1-877-517-4881 (Customer Service)
www.payUSAtax.com

Official Payments Corporation
1-888-UPAY-TAXTM (1-888-872-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
You will be given a confirmation
number at the end of the transaction.
Enter the confirmation number in column
(c) of the Record of Estimated Tax
Payments on page 6. Do not include the
amount of the convenience fee in column
(d).
Note. You can deduct the convenience
fee charged by the service provider in
2010 as a miscellaneous itemized
deduction (subject to the 2%-of-AGI limit)
on your 2010 income tax return.

2010 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2009 taxes. Use only to figure your 2010 estimated taxes.
Schedule X — Use if your 2010 filing status is Single

Schedule Z — Use if your 2010 filing status is Qualifying Widow or
Widower

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

$0
8,375
34,000
82,400
171,850
373,650

$8,375
34,000
82,400
171,850
373,650
------

- - - - - - 10%
$837.50 + 15%
4,681.25 + 25%
16,781.25 + 28%
41,827.25 + 33%
108,421.25 + 35%

$0
8,375
34,000
82,400
171,850
373,650

$0
16,750
68,000
137,300
209,250
373,650

$16,750
68,000
137,300
209,250
373,650
------

- - - - - - 10%
$1,675.00 + 15%
9,362.50 + 25%
26,687.50 + 28%
46,833.50 + 33%
101,085.50 + 35%

$0
16,750
68,000
137,300
209,250
373,650

Schedule Y — Use if your 2010 filing status is Married filing
separately (defined on page 1)

Schedule W — Use if your 2010 filing status is Estate or Trust

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

$0
8,375
34,000
68,650
104,625
186,825

$8,375
34,000
68,650
104,625
186,825
------

- - - - - - 10%
$837.50 + 15%
4,681.25 + 25%
13,343.75 + 28%
23,416.75 + 33%
50,542.75 + 35%

$0
8,375
34,000
68,650
104,625
186,825

If line 5 is:
Over —

But not
over —

The tax is:

of the
amount
over —

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

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

- - - - - - 15%
$345.00 + 25%
1,107.50 + 28%
1,905.50 + 33%
2,895.50 + 35%

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

-4-

2010 Estimated Tax Worksheet—For Nonresident Alien Individuals

Keep for Your Records

1
2

Adjusted gross income you expect in 2010 (see instructions on page 3).
Estimated itemized deductions (use the 2009 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 2009 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 2010 Tax Rate Schedules on page 4.
Caution: If you will have qualified dividends or a net capital gain, see chapter 2 of 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

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-

10
11

2
4

Other taxes (see instructions on page 3)

Add lines 10 and 11. This is your estimated 2010 tax on income effectively connected with a U.S. trade or business
13
Total expected 2010 income not effectively connected with a U.S. trade or business

Multiply line 13 by 30% or lower tax treaty rate (see the 2009 Form 1040NR instructions)

15a

Add lines 12 and 14

15a

Additional child tax credit and refundable credits from Form 4136, Form 8801, and Form 8885

Total 2010 estimated tax. Subtract line 15b from line 15a. If zero or less, enter -016a
Multiply line 15c by 90% (662⁄3 % for farmers and fishermen)

16a

䊳

Enter the tax shown on your 2009 tax return. Enter 110% of that amount if you
are not a farmer or fisherman and the adjusted gross income shown on that
16b
return is more than $150,000 ($75,000 if married filing separately for 2010)

䊳
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 can pay the amount shown on line 15c. For more details, see chapter 2 of Pub. 505.
Income tax withheld and estimated to be withheld during 2010 plus any amount paid with Form 1040-C
18a
Subtract line 17 from line 16c. Is the result zero or less?

17
18a

15b
15c

16c

Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 18b.
b

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, 2010, enter 1⁄4 of line 18a (minus any 2009 overpayment you are applying
to this installment) here and on your estimated tax payment voucher(s) if you are paying by check or money order.
● If you do not have wages subject to U.S. income tax withholding and your first payment is due June 15, 2010, 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 2009 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
2010 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 “2010 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 Privacy Act and Paperwork Reduction Act Notice, see page 6.

-5-

OMB No. 1545-0074

Calendar year—Due Jan. 18, 2011
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

Form 1040-ES (NR) 2010

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 4/15/2010
2 6/15/2010
3 9/15/2010
4 1/18/2011*
Total

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

(e) 2009
overpayment
credit applied

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

䊳

*You do not have to make this payment if you file your 2010 tax return by January 31, 2011, and pay the entire balance due with your return.

Privacy Act and Paperwork Reduction
Act Notice. We ask for tax return
information to carry out the tax laws of the
United States. We need it to figure and
collect the right amount of tax.
Our legal right to ask for information is
Internal Revenue Code sections 6001,
6011, and 6012(a) and their regulations.
They say that you must file a return or
statement with us for any tax for which
you are liable. Your response is
mandatory under these sections. Code
section 6109 and its regulations say that
you must provide your taxpayer
identification number on what you file.
This is so we know who you are, and can
process your return and other papers.
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 stated in Code section
6103.

Please 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, please call or visit any
Internal Revenue Service office.

We may disclose the information to the
Department of Justice and to other federal
agencies, as provided by law. We may
disclose it to cities, states, the District of
Columbia, and U.S. commonwealths or
possessions to carry out their tax laws.
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.

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 do not file a return, do not give
the information asked for, or give
fraudulent information, you may be
charged penalties and be subject to
criminal prosecution.

-6-

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
2010 Estimated
Payment Voucher 3

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2010
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 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
2010 Estimated
Payment Voucher 2

OMB No. 1545-0074

Calendar year—Due June 15, 2010
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 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
2010 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 Privacy Act and Paperwork Reduction Act Notice, see page 6.

-7-

OMB No. 1545-0074

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

File Type	application/pdf
File Title	2010 Form 1040ES(NR)
Subject	Estimated Tax Worksheet-For Nonresident Alien Individuals
Author	SE:W:CAR:MP
File Modified	2010-01-20
File Created	2010-01-08