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

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2011

Form 1040-ES (NR)

Department of the Treasury
Internal Revenue Service

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 2011, you can
discard this package.
Estimated tax is the method used to
pay tax on income that is not subject to
withholding. See the 2010 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 2010 Form
1040NR as a guide in figuring the estate’s
or trust’s 2011 estimated tax. You also
may find it helpful to refer to the 2011
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 2011 if both of the following apply.
1. You expect to owe at least $1,000
in tax for 2011, after subtracting your
withholding and refundable credits.
2. You expect your withholding and
refundable credits to be less than the
smaller of:
a. 90% of the tax to be shown on your
2011 tax return, or
b. 100% of the tax shown on your
2010 tax return. Your 2010 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.

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 2010
or 2011 is from farming or fishing,
substitute 662/3% for 90% in (2a) under
General Rule above.
Household employers. When
estimating the tax on your 2011 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 2010
was more than $150,000 ($75,000 if your
filing status for 2011 is married filing
separately), substitute 110% for 100% in
(2b) 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 2011 Form 1040NR or filing status
box 2 on your 2011 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 2010 Form 1040NR
or 1040NR-EZ.
• Important Changes. Go to IRS.gov,
click on Forms and Publications, and then
on Changes to Current Tax Products or
Highlights of Recent Tax Changes.
For details on how to get forms and
publications, go to 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 267-941-1000
(not toll-free). Information for taxpayers
residing outside the United States is
available at IRS.gov. Click on Individuals,
and then on International Taxpayers.

What’s New
Use your 2010 tax return as a guide in
figuring your 2011 estimated tax, but be
sure to consider the following.
Cat. No. 50007F

Recent legislation (Tax Relief,
Unemployment Insurance
Reauthorization, and Job Creation Act of
2010) extended many of the tax
provisions that were set to expire in 2010.
This section lists only those provisions
that were changed in addition to being
extended, as well as those that were not
extended. Also listed are tax benefits with
adjustments for inflation. For more
information, see IRS.gov.
Income limits for excluding education
savings bond interest increased. In
order to exclude interest, your modified
adjusted gross income (MAGI) must be
less than $86,100 ($136,650 if a
qualifying widow(er)).
Qualified charitable distribution (QCD).
Tax-free treatment of distributions from
traditional and Roth IRAs for charitable
purposes has been extended through
December 31, 2011, with the following
special rule. For QCDs made during
January 2011, you can elect to have the
distribution deemed to have been made
on December 31, 2010. If you make this
election, the QCD will count toward your
2010 exclusion limit of $100,000, as well
as your 2010 minimum required
distribution.
Standard mileage rate. The rate for
business use of your vehicle is increased
to 51 cents per mile. The rate for use of
your vehicle to move is increased to 19
cents per mile. The rate of 14 cents per
mile for charitable use is unchanged.
Personal exemption increased. For tax
years beginning in 2011, the personal
exemption amount is increased to $3,700.
Alternative minimum tax (AMT)
exemption amount increased. The
AMT exemption is increased to $48,450
($74,450 if a qualifying widow(er);
$37,225 if married filing separately).
Retirement savings contribution credit
income limits increased. In order to
claim this credit, your AGI must be less
than $28,250.
Nonbusiness energy property credit.
This credit has been extended for 1 year
with a reduced rate of 10%. Amounts
provided by subsidized federal, state, or
local energy financing do not qualify for
the credit. The energy-efficiency
standards for qualified natural gas,
propane, or oil furnaces, or hot water
boilers have been increased. For 2011,
the credit is limited as follows.
• A total combined credit limit of $500 for
all tax years after 2005 (Form 5695,
Part I).
• A combined credit limit of $200 for
windows for all tax years after 2005.

• 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 item of energy-efficient
building property.
Adoption credit or exclusion. The
maximum adoption credit or exclusion for
employer-provided adoption benefits has
increased to $13,360. In order to claim
either the credit or exclusion, your AGI
must be less than $225,210.
Temporary decrease in employee’s
share of payroll tax. Social security tax
will be withheld from an employee’s
wages at the rate of 4.2% (down from
6.2%) up to the social security wage limit
of $106,800. There will be no change to
Medicare withholding.
The same reduction applies to net
earnings from self-employment — the
temporary rate will be 10.4% (down from
12.4%) up to the social security wage limit
of $106,800. The method of figuring
“one-half of self-employment tax” for
adjusted gross income will change
slightly, and a worksheet is provided (see
line 1 instructions).
Increase in additional tax on certain
distributions not used for qualified
medical expenses. The tax on
distributions from health savings accounts
(HSAs) and Archer MSAs made after
December 31, 2010, that are not used for
qualified medical expenses is increased
to 20%.
Health coverage tax credit (HCTC).
Beginning after February 12, 2011, the
credit has decreased to 65% (from 80%)
for amounts paid for qualified health
insurance coverage for you, your spouse,
and other qualifying family members.
Self-employment tax. Line 11 has been
added to the Estimated Tax Worksheet
for your self-employment tax.

Reminders
Roth IRAs. If you rolled over or
converted part or all of another retirement
plan to a Roth IRA in 2010, or made an
in-plan rollover to a designated Roth
account after September 27, 2010, and
did not elect to include the resulting
taxable amount in income for 2010, you
must report half of that taxable amount on
your 2011 return and the other half on
your 2012 return. See the instructions for
Form 8606 for more information.
Self-employment tax. Be sure to deduct
one-half of your self-employment tax in
figuring your AGI.

Expiring Tax Benefits
The following benefits are scheduled to
expire or have been repealed and will not
be available for 2011.
• Self-employed health insurance
deduction when figuring
self-employment tax.
• Computer technology and equipment
allowed as qualified higher education

expenses for qualified tuition programs
(section 529 plans).
• Exemption from alternative minimum
tax treatment for certain tax-exempt
bonds.

How To Figure Your
Estimated Tax
You will need:
• The 2011 Estimated Tax Worksheet on
page 6.
• The Instructions for the 2011 Estimated
Tax Worksheet on pages 3 and 4.
• The 2011 Tax Rate Schedules on page
4 for your filing status.*
• Your 2010 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.
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 18, 2011, or in four
equal amounts by the dates shown below.
1st payment .
2nd payment .
3rd payment .
4th payment .

.
.
.
.

Apr. 18, 2011
Jun. 15, 2011
Sep. 15, 2011
Jan. 17, 2012*

* You do not have to make the payment due January
17, 2012, if you file your 2011 Form 1040NR or
1040NR-EZ by January 31, 2012, and pay the entire
balance due with your return.

If you do not have wages subject to
U.S. income tax withholding, you can pay
all of your estimated tax by June 15,
2011, or you can pay it in three
installments. If you pay the tax in three
installments, 1/2 is due by June 15, 2011,
1/4 is due by September 15, 2011, and
1/4 is due by January 17, 2012.

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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 in the United
States 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
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.
No income subject to estimated tax
during first payment period. If, after
March 31, 2011, 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 2011 tax return
even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2010
or 2011 is from farming or fishing, you
can do one of the following.
• Pay all of your estimated tax by
January 17, 2012.
• File your 2011 Form 1040NR by March
1, 2012, and pay the total tax due. In this
case, 2011 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 2011 income tax return. On the
statement, show all of the estimated tax
payments you made for 2011 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
2011 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 19a of the
worksheet on page 6).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.

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, use Form W-7, Application for
IRS Individual Taxpayer Identification
Number. For additional information go to
IRS.gov and enter “ITIN” in the keyword
search box. If you are filing the return for
a trust or estate, enter the EIN of the trust
or estate.

• 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 2010 overpayment that you
choose to credit against your 2011 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 “2011 Form 1040-ES (NR)” and
your identifying number (SSN, ITIN, or
EIN) 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 following address.
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 payment options.
• Electronic Federal Tax Payment
System (EFTPS).
• Credit or debit card.
For information on paying your taxes
electronically, go to www.irs.gov/e-pay.

Instructions for the 2011
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use
your 2010 tax return and instructions as a
guide to figuring the AGI you expect in
2011 (but be sure to consider the items
listed under What’s New that begins on
page 1). For more details on figuring your
AGI, see Expected AGI — Line 1 in
chapter 2 of Pub. 505.
If you are self-employed, be sure to
take into account the deduction for your
self-employment tax (2010 Form 1040NR,
line 27). However, this deduction is
figured differently for 2011.
Use the worksheet on page 5 to figure
the amount to subtract when figuring your
expected AGI. This worksheet also will
give you the amount to enter on line 11 of
your estimated tax worksheet.
Line 9. Credits. See the 2010 Form
1040NR, lines 45 through 50, and the
related instructions for the types of credits
allowed. .
Line 11. Self-employment tax. Enter
your self-employment tax on line 11.
When estimating your 2011 net earnings
from self-employment, be sure to use only

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92.35% (.9235) of your total net profit
from self-employment.
Line 12. Other taxes. Use the
instructions for the 2010 Form 1040NR to
determine if you expect to owe, for 2011,
any of the taxes that would have been
entered on your 2010 Form 1040NR,
lines 56 (additional tax on distributions
only) and 58, and any write-ins on line 59.
On line 12, enter the total of those taxes,
subject to the following two exceptions.
Exception 1. Include household
employment taxes from box a of Form
1040NR, line 58, 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 12 the total
of your household employment taxes.
Exception 2. Of the amounts for
other taxes that may be entered on Form
1040NR, line 59, do not include on line
12: recapture of a federal mortgage
subsidy, uncollected social security and
Medicare tax or RRTA tax on tips or
group-term life insurance, excise tax on
excess 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 additional tax on advance
payments of health coverage tax credit
when not eligible. These taxes are not
required to be paid until the due date of
your income tax return (not including
extensions).
Recapture of first-time homebuyer
credit. If you purchased a home in 2008
and claimed the first-time homebuyer
credit, repayment of that credit began with
your 2010 tax return and will continue
until the credit is fully repaid. If the home
ceases to be your main home, then the
unpaid balance of the credit is to be
repaid on the return for the year when the
home is no longer your main home.
If you purchased a home in 2009 or
2010 and claimed the first-time
homebuyer credit, you must maintain that
home as your main home for at least 36
months to avoid having to repay the
credit.
For details about repaying either of
these credits, see the Instructions for
Form 5405.
Line 17b. Prior year’s tax. Enter the
2010 tax you figure according to the
instructions on page 4 unless you meet
one of the following exceptions.
• If the adjusted gross income shown on
your 2010 return is more than $150,000
($75,000 if you will file as married filing
separately (see the definition on page 1)
for 2011), enter 110% of your 2010 tax as
figured on page 4.

Note. This does not apply to farmers or
fishermen.
• If you filed as married filing jointly for
2010, but you will not file a joint return for
2011 (for example, because you are a
nonresident alien who does not elect to
be treated as a U.S. resident (see Pub.
519)), see Pub. 505, chapter 4, General
Rule, to figure your share of the 2010 tax
to enter on line 17b.
• If you did not file a return for 2010 or
your 2010 tax year was less than 12 full
months, do not complete line 17b.
Instead, enter the amount from line 17a
on line 17c.

Figuring your 2010 tax. Use the
following instructions to figure your 2010
tax.
1. Form 1040NR — The tax shown on
your 2010 Form 1040NR is the amount
on line 59 reduced by:
a. Unreported social security and
Medicare tax or RRTA tax from Form
1040NR, line 55.
b. Any tax included on line 56 on
excess contributions to IRAs, Archer
MSAs, Coverdell education savings
accounts, and health savings accounts, or

on excess accumulations in qualified
retirement plans.
c. Write-in amounts on line 59 as
listed under Exception 2 on page 3.
d. Any refundable credit amounts
listed on lines 62 and 65, and credits from
Forms 8801, 8839, and 8885 included on
line 66.
2. Form 1040NR-EZ — The tax shown
on your 2010 Form 1040NR-EZ is the
amount on line 15.

2011 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2010 taxes. Use only to figure your 2011 estimated taxes.
Schedule X — Use if your 2011 filing status is Single
If line 5 is:
Over —

But not
over —

The tax is:

$0
8,500
34,500
83,600
174,400
379,150

$8,500
34,500
83,600
174,400
379,150
------

- - - - - - 10%
$850.00 + 15%
4,750.00 + 25%
17,025.00 + 28%
42,449.00 + 33%
110,016.50 + 35%

Schedule Z — Use if your 2011 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
8,500
34,500
83,600
174,400
379,150

$0
17,000
69,000
139,350
212,300
379,150

$17,000
69,000
139,350
212,300
379,150
------

- - - - - - 10%
$1,700.00 + 15%
9,500.00 + 25%
27,087.50 + 28%
47,513.50 + 33%
102,574.00 + 35%

$0
17,000
69,000
139,350
212,300
379,150

Schedule Y — Use if your 2011 filing status is Married filing separately Schedule W — Use if your 2011 filing status is Estate or Trust
(defined on page 1)
of the
of the
If line 5 is:
But not
The tax is:
amount If line 5 is:
But not
The tax is:
amount
Over —
over —
over —
Over —
over —
over —
$0
8,500
34,500
69,675
106,150
189,575

$8,500
34,500
69,675
106,150
189,575
------

- - - - - - 10%
$850.00 + 15%
4,750.00 + 25%
13,543.75 + 28%
23,756.75 + 33%
51,287.00 + 35%

$0
8,500
34,500
69,675
106,150
189,575

-4-

$0
2,300
5,450
8,300
11,350

$2,300
5,450
8,300
11,350
------

- - - - - - 15%
$345.00 + 25%
1,132.50 + 28%
1,930.50 + 33%
2,937.00 + 35%

$0
2,300
5,450
8,300
11,350

2011 Self-Employment Tax and Deduction Worksheet for Lines 1 and 11 of the Estimated Tax Worksheet
1a. Enter your expected income and profits subject to self-employment tax*

1a.

b. If you will have farm income and also receive social security retirement or disability benefits,
enter your expected Conservation Reserve Program payments that will be included on
Schedule F (Form 1040) or listed on Schedule K-1 (Form 1065) . . . . . . . .
2.
3.

Subtract line 1b from line 1a . .
Multiply line 2 by 92.35% (.9235)

.
.

4.
5.
6.

Multiply line 3 by 2.9% (.029) . .
Social security tax maximum income

.
.

7.
8.

b.
2.
3.
.

Enter your expected wages (if subject to social security tax or the 4.2% portion of tier 1
railroad retirement tax) . . . . . . . . . . . . . . . . . . . .
Subtract line 6 from line 5 . . . . . . . . . . . .
Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10
Enter the smaller of line 3 or line 7 . . . . . . . . . .

11.
12.

Multiply line 4 by 50% (.50) . .
Multiply line 9 by 59.6% (.596) .

11.
12.

13.

Add lines 11 and 12. This is your expected deduction for self-employment tax on Form
1040NR, line 27. Subtract this amount when figuring your expected AGI on line 1 of your
2011 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . .

.
.

8.
.
.

.
.

. . .
$106,800

Multiply line 8 by 10.4% (.104) . . . . . . . . . . . . . . . . . . .
Add lines 4 and 9. Enter the result here and on line 11 of your 2011 Estimated Tax Worksheet
.
.

9.
10.

.
.

.
5.

.
.

9.
10.

13.

*Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 36; Schedule K-1 (Form 1065), box
14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1.

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2011 Estimated Tax Worksheet—For Nonresident Alien Individuals
1
2
3

Keep for Your Records

Adjusted gross income you expect in 2011 (see instructions) . . . . . . . . . . . . . .
Estimated itemized deductions (use the 2010 Form 1040NR or 1040NR-EZ instructions as a guide) . . .
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . .
Exemptions. Multiply $3,700 by the number of personal exemptions (see the 2010 Form 1040NR or 1040NREZ instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .

4
5
6

Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . .
Tax. Figure your tax on the amount on line 5 by using the 2011 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.

7
8

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 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9
10

Credits (see instructions). Do not include any income tax withholding on this line
Subtract line 9 from line 8. If zero or less, enter -0- . . . . . . . . .

11
12
13
14

Self-employment tax (see instructions) . . . . . . . . . . . . . . . . . . . . .
Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
Add lines 10 through 12. This is your estimated 2011 tax on income effectively connected with a U.S. trade or business
Total expected 2011 income not effectively connected with a U.S. trade or business
14

15
16a
b

Multiply line 14 by 30% or lower tax treaty rate (see the 2010 Form 1040NR instructions) . . . .
Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . . . .
Additional child tax credit, fuel tax credit, and refundable credits from Forms 8801, 8839, and 8885

.
.
.

c
17a

Total 2011 estimated tax. Subtract line 16b from line 16a. If zero or less, enter -0Multiply line 16c by 90% (662/3 % for farmers and fishermen) . . . . . 17a

b
c

Required annual payment based on prior year's tax (see instructions) . .
17b
Required annual payment to avoid a penalty. Enter the smaller of line 17a or 17b

.
.

1
2
3
4
5
6
7
8
9
10
11
12
13
15
16a
16b

.
.
.

▶

16c

▶

17c

Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount
on line 17c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on line
16c 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 16c. For more details, see chapter 2 of Pub. 505.

18
19a

Income tax withheld and estimated to be withheld during 2011 plus any amount paid with Form 1040-C
Subtract line 18 from 17c
. . . . . . . . . . . . . . . 19a
Is the result zero or less?

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

No. Go to line 19b.
Subtract line 18 from line 16c . . . . . . . . . . . . . . 19b
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 20 to figure your required payment.
• If your first payment is due April 18, 2011, enter 1/4 of line 19a (minus any 2010 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, 2011, enter
1/2 of line 17c on your first voucher and 1/4 of line 17c on your second and third vouchers. Reduce each installment
by 1/3 of line 18 and any 2010 overpayment you are applying to the installment. Do not enter an amount on line 20.

For Privacy Act and Paperwork Reduction Act Notice, see page 7.

-6-

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

1 4/18/2011
2 6/15/2011
3 9/15/2011
4 1/17/2012**
Total
. .

(a) Amount
due

(b) Date
paid

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

(e) 2010
overpayment
credit applied

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

▶

*You can deduct the convenience fee charged by the service provider in 2011 as a miscellaneous itemized deduction (subject to the 2%-of-AGI limit) on your 2011 income
tax return.
** You do not have to make this payment if you file your 2011 tax return by January 31, 2012, 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.
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.
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.

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.
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

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2011 Estimated
Payment Voucher 4

OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this
voucher with your check or money order payable to the “United States Treasury.” Write your
identifying number and “2011 Form 1040-ES (NR)” on your check or money order. Do not send
cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due Jan. 17, 2012
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 above.

-7-

Form 1040-ES (NR) 2010

Form

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2011 Estimated
Payment Voucher 3

OMB No. 1545-0074

Calendar year—Due Sept. 15, 2011
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 7.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2011 Estimated
Payment Voucher 2

OMB No. 1545-0074

Calendar year—Due June 15, 2011
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 7.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2011 Estimated
Payment Voucher 1

OMB No. 1545-0074

Calendar year—Due April 18, 2011
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 7.

-9-

File Type	application/pdf
File Title	2011 Form 1040ES(NR)
Subject	U. S. Estimated Tax for Nonresident Alien Individuals
Author	SE:W:CAR:MP
File Modified	2011-03-02
File Created	2010-01-08