Form 1040-ES (NR) U.S.

Estimated Tax for Nonresident

OMB No. 1545-0087

Department of the Treasury Alien Individuals

Internal Revenue Service

Paperwork Reduction Act Notice Household employers are not required to include these
taxes when figuring their estimated tax payments until 1998.
We ask for the information on the payment vouchers to carry But they are encouraged to do so (or to increase their
out the Internal Revenue laws of the United States. You are income tax withholding) to avoid a large balance due when
required to give us the information. We need it to ensure that they file their returns. For details on other changes made to
you are complying with these laws and to allow us to figure the employment tax rules for household employers, get Pub.
and collect the right amount of tax. 926, Employment Taxes for Household Employers.
The time needed to complete the worksheets and prepare Gifts of Appreciated Stock to Private Nonoperating
and file the payment vouchers will vary depending on Foundations. At the time this package went to print, the
individual circumstances. The estimated average time is: special rule allowing a deduction for the fair market value of
Recordkeeping, 40 min.; Learning about the law, 16 min.; qualified appreciated stock donated to certain private
Preparing the worksheets and payment vouchers, 59 min.; nonoperating foundations was scheduled to expire December
Copying, assembling, and sending the payment vouchers 31, 1994, for gifts made after that date. For details on this
to the IRS, 10 min. If you have comments concerning the rule, see Internal Revenue Code section 170(e)(5).
accuracy of these time estimates or suggestions for making
Expiration of Jobs and Research Credits. At the time this
this package simpler, we would be happy to hear from you.
package went to print, the jobs credit was scheduled to
You can write to both the Internal Revenue Service,
expire December 31, 1994, for employees who begin work
Attention: Tax Forms Committee, PC:FP, Washington, DC
after that date. Also, the credit for increasing research
20224; and the Office of Management and Budget,
activities is scheduled to expire June 30, 1995, for amounts
Paperwork Reduction Project (1545-0087), Washington, DC
paid or incurred after that date.
20503. DO NOT send the payment vouchers to either of
these offices. Instead, see How To Complete and Use the To Figure Your Estimated Tax Use
Payment Voucher on page 2.
● The 1995 Estimated Tax Worksheet on page 3.
Purpose of This Package ● The instructions below for the worksheet on page 3.
If you are a nonresident alien, use this package to figure and ● The 1995 Tax Rate Schedule on page 2 for your filing
pay your estimated tax. Estimated tax is the method used to status.*
pay tax on income that is not subject to withholding. ● Your 1994 tax return and instructions as a guide to figuring
Do not use the payment vouchers in this package to notify your income, deductions, and credits (but be sure to
the IRS of a change of address. If you have a new address, consider the tax law changes noted above).
get Form 8822, Change of Address, by calling If you receive your income unevenly throughout the year
1-800-TAX-FORM (1-800-829-3676). Send the completed (e.g., you operate your business on a seasonal basis), you
form to the Internal Revenue Service Center where you filed may be able to lower or eliminate the amount of your
your last return. required estimated tax payment for one or more periods by
Who Must Make Estimated Tax Payments using the annualized income installment method. See Pub.
505, Tax Withholding and Estimated Tax, for details.
Generally, you must make estimated tax payments if you *If you are married, you must generally use Tax Rate
expect to owe, after subtracting your withholding and credits, Schedule Y. For exceptions, get Pub. 519, U.S. Tax Guide for
at least $500 in tax for 1995, and you expect your Aliens.
withholding and credits to be less than the smaller of:
1. 90% of the tax shown on your 1995 tax return, or Instructions for Worksheet on Page 3
2. 100% of the tax shown on your 1994 tax return (110% Line 7—Additional Taxes. Enter the additional taxes from
of that amount if you are not a farmer or a fisherman and the Form 4970, Tax on Accumulation Distribution of Trusts, or
adjusted gross income shown on that return is more than Form 4972, Tax on Lump-Sum Distributions.
$150,000 or, if married filing separately for 1995, more than Line 9—Credits. See the 1994 Form 1040NR, lines 40
$75,000). through 43, and the related instructions.
However, if you did not file a 1994 tax return or that return Line 11—Other Taxes. Enter any other taxes, such as tax on
did not cover all 12 months, item 2 above does not apply. early distributions from a qualified retirement plan (including
Tax Law Changes Effective for 1995 your IRA), annuity, or modified endowment contract (entered
into after June 20, 1988); and alternative minimum tax. Do
Use your 1994 tax return as a guide in figuring your 1995 not include any deferral of additional 1993 taxes or recapture
estimated tax, but be sure to consider the changes noted in of a Federal mortgage subsidy. Also, do not include social
this section. For more information on changes that may security and Medicare tax on tip income not reported to your
affect your 1995 estimated tax, get Pub. 553, Highlights of employer or uncollected employee social security and
1994 Tax Changes. Medicare or RRTA tax on tips or group-term life insurance.
Payment of Employment Taxes for Household Employees.
If you employ household employees, new rules apply to the
Payment Due Dates
reporting and payment of employment taxes for those If you have wages subject to U.S. income tax withholding,
employees. The rules eliminate the quarterly filing and you may pay all of your estimated tax by April 17, 1995, or in
employment tax payment requirements and raise the $50 per four equal amounts by the dates shown below:
quarter threshold to $1,000 per year. 1st payment April 17, 1995
For wages paid after 1994, you will be required to report 2nd payment June 15, 1995
the social security, Medicare, Federal unemployment, and
3rd payment Sept. 15, 1995
withheld Federal income taxes for household employees on
your 1995 Form 1040NR. 4th payment Jan. 16, 1996*
Cat. No. 50007F
Form 1040-ES (NR) 1995 Page 2
If you do not have wages subject to U.S. income tax ● Write your social security number and “1995 Form
withholding, you may pay all of your estimated tax by 1040-ES” on your check or money order.
June 15, 1995, or you may pay it in three installments. If you ● Do not staple or attach your payment to the voucher.
pay the tax in installments, 1⁄2 is due by June 15, 1995, 1⁄4 is ● Mail your payment voucher to the Internal Revenue
due by September 15, 1995, and 1⁄4 is due by January 16, Service, P.O. Box 8318, Philadelphia, PA 19162-8318.
1996*.
● Fill in the Record of Estimated Tax Payments below for
*You do not have to make the payment due January 16, your files.
1996, if you file your 1995 Form 1040NR by January 31,
1996, AND pay the entire balance due with your return. If you changed your name and made estimated tax
payments using your old name, attach a statement to the
We do not send notices reminding you to make your front of your 1995 income tax return. List all of the estimated
estimated tax payments. You must make each payment by tax payments you made for 1995, the address where you
the due date. made the payments, and the name and social security
Even if you are not required to make an estimated tax number under which you made the payments.
payment by the first payment due date, you may meet the
requirements to make estimated tax payments later. In this
case, you should figure the amount of your estimated tax
Record of Estimated Tax Payments
payments by using the annualized income installment (see page 1 for correct payment due dates)
method, as explained in Pub. 505. Although your payment
due dates will be the same, the payment amounts will vary (c) (d)
based on your income, deductions, additional taxes, and Payment (a) (b) 1994 Total amount
number Date Amount paid overpayment paid and credited
credits for the months ending before each payment due date. credit applied (add (b) and (c))
As a result, this method may allow you to skip or lower the
amount due for one or more payments. If you use the 1
annualized income installment method, be sure to file Form 2
2210, Underpayment of Estimated Tax by Individuals, 3
Estates, and Trusts, with your 1995 tax return, even if no 4
penalty is owed.
Total ©
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
1995 Tax Rate Schedules
year, and the 1st month of the following fiscal year. If any Caution: Do not use these Tax Rate Schedules to figure
date falls on a Saturday, Sunday, or legal holiday, use the your 1994 taxes. Use only to figure your 1995 estimated
next business day. taxes.
Amending Estimated Tax Payments Schedule X—Single
If line 5 is: The tax is: of the
To change or amend your estimated payments, refigure your But not amount
total estimated payments using the worksheet on page 3. Over— over— over—
Then use the worksheets under Amended estimated tax in
Pub. 505 to figure the payment due for each remaining $0 $23,350 15% $0
payment period. In some cases, you may owe a penalty 23,350 56,550 $3,502.50 + 28% 23,350
when you file your return.
56,550 117,950 12,798.50 + 31% 56,550
When a Penalty Is Applied 117,950 256,500 31,832.50 + 36% 117,950
In some cases, you may owe a penalty when you file your 256,500 81,710.50 + 39.6% 256,500
return. The penalty is imposed on each underpayment for the
number of days it remains unpaid. A penalty may be applied Schedule Y—Married filing separately
if you did not pay enough estimated tax, or you did not make If line 5 is: The tax is: of the
the payments on time in the required amount. A penalty may But not amount
Over— over— over—
apply even if you have an overpayment on your tax return.
The penalty may be waived under certain conditions. See $0 $19,500 15% $0
Pub. 505 for details. 19,500 47,125 $2,925.00 + 28% 19,500
How To Complete and Use the Payment Voucher 47,125 71,800 10,660.00 + 31% 47,125
There is a separate payment voucher for each due date. 71,800 128,250 18,309.25 + 36% 71,800
Please be sure you use the voucher with the correct due 128,250 38,631.25 + 39.6% 128,250
date shown in the upper right corner. Complete and send in
the voucher only if you are making a payment. To complete Schedule Z—Qualifying widows and widowers
your voucher: If line 5 is: The tax is: of the
● Type or print your name, address, and social security But not amount
number in the space provided on the voucher. Over— over— over—
● Enter on the payment line of the voucher only the amount $0 $39,000 15% $0
you are sending in. When making payments of estimated tax,
39,000 94,250 $5,850.00 + 28% 39,000
be sure to take into account any 1994 overpayment that you
choose to credit against your 1995 tax, but do not include 94,250 143,600 21,320.00 + 31% 94,250
the overpayment amount on this line. 143,600 256,500 36,618.50 + 36% 143,600
● Enclose your payment, making the check or money order 256,500 77,262.50 + 39.6% 256,500
payable to: “Internal Revenue Service” (not “IRS”).
Form 1040-ES (NR) 1995 Page 3
1995 Estimated Tax Worksheet—For Nonresident Alien Individuals (keep for your records)
1 Total expected 1995 income effectively connected with a U.S. trade or business. Caution: If this amount
is over $114,700 ($57,350 if married filing separately), your itemized deductions and your deduction for
exemptions may be limited. See Pub. 505 for details 1
2 Enter itemized deductions (see 1994 Instructions for Form 1040NR) 2
3 Subtract line 2 from line 1 3
4 Exemptions. Multiply $2,500 by the number of exemptions claimed. (Residents of Canada, India, Japan,
Republic of Korea, Mexico, and U.S. nationals, see the 1994 Instructions for Form 1040NR.) 4
5 Subtract line 4 from line 3 5

6 Tax. Figure your tax on the amount on line 5 by using the 1995 Tax Rate Schedules on page 2. DO NOT use the Tax
Table or Tax Rate Schedules in the 1994 Form 1040NR instructions. Caution: If you have a net capital gain and line 5
is over $56,550 ($47,125 if married filing separately), you may be able to lower your tax. See Pub. 505 for details 6
7 Additional taxes (see instructions) 7
8 Add lines 6 and 7 8
9 Credits (see instructions). Do not include any income tax withholding on this line 9
10 Subtract line 9 from line 8. Enter the result, but not less than zero 10
11 Other taxes (see instructions) 11
12 Estimated 1995 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11) 12
13 Total expected 1995 income not effectively connected with a U.S. trade or business 13
14 Multiply line 13 by 30% or lower treaty rate (see 1994 Instructions for Form 1040NR) 14
15a Add lines 12 and 14 15a
b Credit for Federal tax paid on fuels (from Form 4136) 15b
c Subtract line 15b from line 15a. THIS IS YOUR TOTAL 1995 ESTIMATED TAX © 15c
16a Multiply line 15c by 90% (662⁄3% for farmers and fishermen) 16a
b Enter 100% of the tax shown on your 1994 tax return (110% of that amount if you
are not a farmer or a fisherman and the adjusted gross income shown on that return
is more than $150,000 or, if married filing separately for 1995, more than $75,000) 16b
c Enter the smaller of line 16a or 16b. THIS IS YOUR REQUIRED ANNUAL PAYMENT TO AVOID A PENALTY © 16c
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount
on line 16c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate
on line 15c is as accurate as possible. Even if you pay the required annual payment, you may still owe tax when you file
your return. If you prefer, you may pay the amount shown on line 15c. For more details, get Pub. 505.
17 Income tax withheld and estimated to be withheld during 1995 plus any amount paid with Form 1040-C 17
18 Subtract line 17 from line 16c. (Note: If zero or less, or line 15c minus line 17 is less than $500, stop here.
You are not required to make estimated tax payments.) 18
19 If your first payment is due April 17, 1995, enter ⁄4 of line 18 (minus any 1994 overpayment you are applying
1

to this installment) here and on your payment voucher(s). If you don’t have wages subject to U.S. income
tax withholding and your first payment is due June 15, 1995, 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 1994
overpayment you are applying to the installment 19
Note: If you are not required to file the voucher due April 17 (or June 15), 1995, at this time, you may have to file by a later date.
See Payment Due Dates on page 1.
Tear off here
Form

1040-ES (NR)
Voucher 4
1995 Payment
Department of the Treasury
Internal Revenue Service OMB No. 1545-0087

File only if you are making a payment of estimated tax. Return this voucher with check or Calendar year—Due Jan. 16, 1996
money order payable to the “Internal Revenue Service.” Please write your social security
number and “1995 Form 1040-ES” on your check or money order. Do not send cash.
Enclose, but do not staple or attach, your payment with this voucher.
Your social security number (or employer identification number for an estate or trust)
Please type or print

Your first name and initial Your last name

Amount of payment

Address (number, street, and apt. no.)

$
City, state, and ZIP code. If a foreign address, enter city, province or state, postal code, and country.

For Paperwork Reduction Act Notice, see instructions on page 1.

Form
1040-ES (NR)
Voucher 3
1995 Payment
Department of the Treasury
Internal Revenue Service OMB No. 1545-0087

File only if you are making a payment of estimated tax. Return this voucher with check or Calendar year—Due Sept. 15, 1995
money order payable to the “Internal Revenue Service.” Please write your social security
number and “1995 Form 1040-ES” on your check or money order. Do not send cash.
Enclose, but do not staple or attach, your payment with this voucher.
Your social security number (or employer identification number for an estate or trust)

Please type or print

Your first name and initial Your last name
Amount of payment

Address (number, street, and apt. no.)

$
City, state, and ZIP code. If a foreign address, enter city, province or state, postal code, and country.

For Paperwork Reduction Act Notice, see instructions on page 1.

Tear off here

Form

1040-ES (NR)
Voucher 2
1995 Payment
Department of the Treasury
Internal Revenue Service OMB No. 1545-0087

File only if you are making a payment of estimated tax. Return this voucher with check or Calendar year—Due June 15, 1995
money order payable to the “Internal Revenue Service.” Please write your social security
number and “1995 Form 1040-ES” on your check or money order. Do not send cash.
Enclose, but do not staple or attach, your payment with this voucher.
Your social security number (or employer identification number for an estate or trust)
Please type or print

Your first name and initial Your last name

Amount of payment

Address (number, street, and apt. no.)

$
City, state, and ZIP code. If a foreign address, enter city, province or state, postal code, and country.

For Paperwork Reduction Act Notice, see instructions on page 1.

Tear off here

Form

1040-ES (NR)
Voucher 1
1995 Payment
Department of the Treasury
Internal Revenue Service OMB No. 1545-0087

File only if you are making a payment of estimated tax. Return this voucher with check or Calendar year—Due April 17, 1995
money order payable to the “Internal Revenue Service.” Please write your social security
number and “1995 Form 1040-ES” on your check or money order. Do not send cash.
Enclose, but do not staple or attach, your payment with this voucher.
Your social security number (or employer identification number for an estate or trust)
Please type or print

Your first name and initial Your last name

Amount of payment

Address (number, street, and apt. no.)

$
City, state, and ZIP code. If a foreign address, enter city, province or state, postal code, and country.

For Paperwork Reduction Act Notice, see instructions on page 1.

Printed on recycled paper