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

U.S. Individual Income Tax Return

F1040 ES NR

U.S. Individual Income Tax Return

OMB: 1545-0074

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2012

Department of the Treasury
Internal Revenue Service

Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
At the time this form went to print,
Congress was considering
CAUTION legislation that would extend
certain tax provisions that expired at the
end of 2011. Legislative actions may
impact your estimated tax liability
calculation. The IRS will take appropriate
steps to notify the public on any
legislative developments. For more
information about these tax provisions,
see the discussion under What’s New and
Expiring Tax Benefits, later.

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 2012, you can
discard this package.
Estimated tax is the method used to
pay tax on income that is not subject to
withholding. See the 2011 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 2011 Form
1040NR as a guide in figuring the estate’s
or trust’s 2012 estimated tax. You also
may find it helpful to refer to the 2012
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 2012 if both of the following apply.
1. You expect to owe at least $1,000
in tax for 2012, 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
2012 tax return, or
b. 100% of the tax shown on your
2011 tax return. Your 2011 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.
May 29, 2012

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 2011
or 2012 is from farming or fishing,
substitute 662/3% for 90% in (2a) under
General Rule above.
Household employers. When
estimating the tax on your 2012 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 2011
was more than $150,000 ($75,000 if your
filing status for 2012 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 2012 Form 1040NR or filing status
box 2 on your 2012 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 2011 Form 1040NR
or Form 1040NR-EZ.
• Important Changes. Go to IRS.gov,
click on Forms & Pubs, and then on
Changes to Current Forms and
Publications.
Cat. No. 50007F

For details on how to get forms
and publications, go to IRS.gov or
see the instructions for your tax
return. Information for taxpayers residing
outside the United States is available at
IRS.gov. Click on Individuals, and then on
International Taxpayers.
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).

What’s New
Use your 2011 tax return as a guide in
figuring your 2012 estimated tax, but be
sure to consider the following.
At the time this form went to print,
Congress was considering
CAUTION legislation that would extend
certain tax provisions that expired at the
end of 2011. Legislative actions may
impact your estimated tax liability
calculation. The IRS will take appropriate
steps to notify the public on any
legislative developments.
Adoption credit and adoption
assistance. Beginning in 2012, the
maximum adoption credit will be $12,650
and the credit is no longer refundable.
The maximum amount of adoption
assistance that can be excluded from
gross income is $12,650. The amount of
the credit or excludable assistance begins
to phase out for taxpayers with modified
AGI in excess of $189,710 and is
completely phased out for taxpayers with
modified AGI of $229,710.
Alternative minimum tax (AMT)
exemption amounts. The AMT
exemption amount is decreased to
$33,750 ($45,000 if a qualifying
widow(er); $22,500 if married filing
separately).
Expiring tax benefits. The following
benefits are scheduled to expire or have
been repealed and will not be available
for 2012.
• Credit for non-business energy
property
• Plug-in electric vehicle credit.
• Plug-in conversion credit.
• Alternative fuel vehicle refueling
property credit.
• Indian employment credit.
• New energy efficient home credit.
• Energy efficient appliance credit.
• Deduction of expenses for school
teachers.
• Tax-free distribution from retirement
accounts for charitable purposes.

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• Zero percent capital gains rate for D.C.

Zone assets.
• First-time homebuyer credit for the
District of Columbia.
Nonrefundable personal credits and
the AMT. The following credits are no
longer allowed to be applied against AMT.
• Credit for child and dependent care
expenses.
• Mortgage interest credit.
• Carryforwards of the District of
Columbia first-time homebuyer credit.
Instead, a new tax liability limit applies.
For most people, this limit is your regular
tax minus any tentative minimum tax.
Personal exemption amount increased.
For tax years beginning in 2012, the
personal exemption amount is increased
to $3,800.
Standard mileage rate. The rate for
business use of your vehicle remains 551/2
cents per mile. The rate for use of your
vehicle to move is decreased to 23 cents
per mile. The rate of 14 cents per mile for
charitable use is unchanged.
Social security and Medicare tax for
2012. The employee tax rate for social
security is 4.2%. The social security wage
base limit is $110,100. The Medicare tax
rate is 1.45%. There is no wage base limit
for Medicare tax.
The tax rate for net earnings from
self-employment is 10.4%, up to the
social security wage base limit of
$110,100
Extended health coverage tax credit.
The credit for the cost of health insurance
is 72.5% and COBRA benefits continue if
you are one of the following eligible
individuals.
• Trade adjustment assistance (TAA)
recipients.
• Alternative TAA recipients.
• Reemployment TAA recipients.
• Pension Benefit Guaranty Corporation
pension recipients.
• Qualified family members of an
individual who fell under one of the
categories listed above when he or she
died or with whom you finalized a divorce.

Reminder
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
reported half of that taxable amount on
your 2011 return and must report the
other half on your 2012 return. See the
instructions for Form 8606 for more
information.

How To Figure Your
Estimated Tax
You will need:
• The 2012 Estimated Tax Worksheet.
• The Instructions for the 2012 Estimated
Tax Worksheet.

• The 2012 Tax Rate Schedules for your

filing status.*
• Your 2011 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).
* If you are married, you generally
must use Tax Rate Schedule Y. For
exceptions, see Pub. 519, 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,
later.
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 17, 2012, or in four
equal amounts by the dates shown below.
1st payment .
2nd payment .
3rd payment .
4th payment .

.
.
.
.

Apr. 17, 2012
Jun. 15, 2012
Sep. 17, 2012
Jan. 15, 2013*

* You do not have to make the payment due January
15, 2013, if you file your 2012 Form 1040NR or
1040NR-EZ by January 31, 2013, 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,
2012, or you can pay it in three
installments. If you pay the tax in three
installments, 1/2 is due by June 15, 2012,
1/4 is due by September 17, 2012, and
1/4 is due by January 15, 2013.
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, later.

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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, later.
No income subject to estimated tax
during first payment period. If, after
March 31, 2012, 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 2012 tax return
even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2011
or 2012 is from farming or fishing, you
can do one of the following.
• Pay all of your estimated tax by
January 15, 2013.
• File your 2012 Form 1040NR by March
1, 2013, and pay the total tax due. In this
case, 2012 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 2012 income tax return. On the
statement, show all of the estimated tax
payments you made for 2012 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
2012 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
Form 1040-ES (NR) (05-2012)

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have 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 2012
Estimated Tax Worksheet, later). 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.

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 get an SSN, enter your 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 2011 overpayment that you
choose to credit against your 2012 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 “2012 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.

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

2012 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2011 taxes. Use only to figure your 2012 estimated taxes.
Schedule X — Use if your 2012 filing status is Single
If line 5 is:
Over —

But not
over —

The tax is:

$0
8,700
35,350
85,650
178,650
388,350

$8,700
35,350
85,650
178,650
388,350
------

- - - - - - 10%
$870.00 + 15%
4,867.50 + 25%
17,442.50 + 28%
43,482.50 + 33%
112,683.50 + 35%

Schedule Z — Use if your 2012 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
8,700
35,350
85,650
178,650
388,350

$0
17,400
70,700
142,700
217,450
388,350

$17,400
70,700
142,700
217,450
388,350
------

- - - - - - 10%
$1,740.00 + 15%
9,735.00 + 25%
27,735.00 + 28%
48,665.00 + 33%
105,062.00 + 35%

$0
17,400
70,700
142,700
217,450
388,350

Schedule Y — Use if your 2012 filing status is Married filing separately Schedule W — Use if your 2012 filing status is Estate or Trust
(defined in Special Rules, earlier.)
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
8,700
35,350
71,350
108,725
194,175

$8,700
35,350
71,350
108,725
194,175
------

Form 1040-ES (NR) (05-2012)

- - - - - 10%
$870.00 + 15%
4,867.50 + 25%
13,867.50 + 28%
24,332.50 + 33%
52,531.00 + 35%

$0
8,700
35,350
71,350
108,725
194,175

-3-

$0
2,400
5,600
8,500
11,650

$2,400
5,600
8,500
11,650
------

- - - - - - 15%
$360.00 + 25%
1,160.00 + 28%
1,972.00 + 33%
3,011.50 + 35%

$0
2,400
5,600
8,500
11,650

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• You would be required to make

Instructions for the 2012
Estimated Tax Worksheet
Line 1. Adjusted gross income. Use
your 2011 tax return and instructions as a
guide to figuring the AGI you expect in
2012 (but be sure to consider the items
listed under What’s New, earlier). 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 (2011 Form 1040NR,
line 27). Use the 2012 Self-Employment
Tax and Deduction Worksheet for Lines 1
and 11 of the Estimated Tax Worksheet
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 2011 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 2012 net earnings
from self-employment, be sure to use only
92.35% (.9235) of your total net profit
from self-employment.
Line 12. Other taxes. Use the
instructions for the 2011 Form 1040NR to
determine if you expect to owe, for 2012,
any of the taxes that would have been
entered on your 2011 Form 1040NR,
lines 56 (additional tax on distributions
only), 58a, 58b, and 59. On line 12, enter
the total of those taxes, subject to the
following two exceptions.
Exception 1. Include household
employment taxes from Form 1040NR,
line 58a, 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

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,
2010, or 2011 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 the
first-time homebuyer credit, see the
Instructions for Form 5405.
Line 17b. Prior year’s tax. Enter the
2011 tax you figure according to the
instructions in Figuring your 2011 tax,

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later, unless you meet one of the
following exceptions.
• If the adjusted gross income shown on
your 2011 return is more than $150,000
($75,000 if you will file as married filing
separately (see Married filing separately
in Special Rules, earlier) for 2012), enter
110% of your 2011 tax as figured later.
Note. This does not apply to farmers or
fishermen.
• If you filed as married filing jointly for
2011, but you will not file a joint return for
2012 (for example, because you are a
nonresident alien who does not elect to
be treated as a U.S. resident (see Pub.
519)), see General Rule in chapter 4 of
Pub. 505 to figure your share of the 2011
tax to enter on line 17b.
• If you did not file a return for 2011 or
your 2011 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 2011 tax. Use the
following instructions to figure your 2011
tax.
1. Form 1040NR — The tax shown on
your 2011 Form 1040NR is the amount
on line 60 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. Amounts entered on line 59 as
listed under Exception 2 in Line 12. Other
taxes, earlier; and
d. Any refundable credit amounts on
lines 63 and 66, and credits from Forms
8801 and 8885 included on line 67.
2. Form 1040NR-EZ — The tax shown
on your 2011 Form 1040NR-EZ is the
amount on line 15.

Form 1040-ES (NR) (05-2012)

2012 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
2012 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . .

.
.

8.
.
.

.
.

. . .
$110,100

Multiply line 8 by 10.4% (.104) . . . . . . . . . . . . . . . . . . .
Add lines 4 and 9. Enter the result here and on line 11 of your 2012 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 34; Schedule K-1 (Form 1065), box
14, code A; and Schedule K-1 (Form 1065-B), box 9, code J1.

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2012 Estimated Tax Worksheet—For Nonresident Alien Individuals
1
2
3

Keep for Your Records

Adjusted gross income you expect in 2012 (see instructions) . . . . . . . . . . . . . .
Estimated itemized deductions (use the 2011 Form 1040NR or 1040NR-EZ instructions as a guide) . . .
Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . .
Exemptions. Multiply $3,800 by the number of personal exemptions (see the 2011 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 2012 Tax Rate Schedules, earlier.
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 2012 tax on income effectively connected with a U.S. trade or business
Total expected 2012 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 2011 Form 1040NR instructions) . .
Add lines 13 and 15 . . . . . . . . . . . . . . . . . . . . . .
Additional child tax credit, fuel tax credit, and refundable credits from Forms 8801 and 8885

.
.
.

c
17a

Total 2012 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 2012 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 . . . . . . . . . . . . . .
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.

19b

No. Go to line 20 to figure your required payment.
• If your first payment is due April 17, 2012, enter 1/4 of line 19a (minus any 2011 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, 2012, 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 2011 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 04/17/2012
2 06/15/2012
3 09/17/2012
4 01/15/2013**
Total
. . .

(a) Amount
due

(b) Date
paid

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

(e) 2011
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 2012 as a miscellaneous itemized deduction (subject to the 2%-of-AGI limit) on your 2012 income
tax return.
** You do not have to make this payment if you file your 2012 tax return by January 31, 2013, and pay the entire balance due with your return.

Privacy Act and Paperwork Reduction
Act Notice. We ask for this 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 this
information is Internal Revenue Code
section 6654, which requires that you pay
your taxes in a specified manner to avoid
being penalized. Additionally, section 6001,
6011, and 6012(a) and their regulations
require you to file a return or statement for
any tax for which you are liable; section
6109 requires you to provide your
identifying number. Failure to provide this
information, or providing false or fraudulent
information, may subject you to penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records relating
to a form or its instructions must be

retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as stated in Code section
6103.
We may disclose the information to the
Department of Justice for civil or criminal
litigation 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
2012 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 “2012 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. 15, 2013
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
2012 Estimated
Payment Voucher 3

OMB No. 1545-0074

Calendar year—Due Sept. 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 page 7.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2012 Estimated
Payment Voucher 2

OMB No. 1545-0074

Calendar year—Due June 15, 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 page 7.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2012 Estimated
Payment Voucher 1

OMB No. 1545-0074

Calendar year—Due April 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 page 7.

-9-

File Type	application/pdf
File Title	Form 1040-ES (NR) (2012)
Subject	Fillable
File Modified	2012-05-31
File Created	2012-05-29