Form 1040-ES (NR) U.S.

Estimated Tax for

OMB No. 1545-0087

Nonresident Alien Individuals

Department of the Treasury
Internal Revenue Service
2001
Purpose of This Package Lower capital gains tax rate. For 2001, gains on assets held
more than 5 years are taxed at 8% to the extent the gains would
If you are a nonresident alien, use this package to figure and pay have otherwise been taxed at 10%.
your estimated tax. Estimated tax is the method used to pay tax Election to recognize gain on certain assets held on January
on income that is not subject to withholding. 1, 2001. You may elect to treat certain assets held on January 1,
Do not use the payment vouchers in this package to notify the 2001, as having been sold and then reacquired on the same
IRS of a change of address. Instead, use Form 8822, Change date. The purpose of the election is to make future gain on the
of Address. asset eligible for a capital gains tax rate of 18% instead of 20%
You can order Form 8822 and other forms and publications by if the asset is held more than 5 years. Only gains that would
writing to the Eastern Area Distribution Center, P.O. Box 85074, otherwise be taxed at 20% on assets acquired after December
Richmond, VA 23261-5074, USA. Or, if you have a computer 31, 2000, or that you are electing to treat as having been
and modem, you can access the IRS Web Site 24 hours a day, reacquired after that date, are eligible for the 18% rate. For
7 days a week, at www.irs.gov. For file transfer protocol, details on how to make the election, see Pub. 553.
connect to ftp.irs.gov. Research credit. A special rule applies when figuring your
research credit for estimated tax purposes. The credit
Who Must Make Estimated Tax Payments attributable to the second suspension period (defined below)
cannot be used to reduce any estimated tax payments due
Generally, you must make estimated tax payments if you expect before October 1, 2001. Instead, it is allowed as if it were an
to owe at least $1,000 in tax for 2001 (after subtracting your installment payment made on October 1, 2001.
withholding and credits) and you expect your withholding and For the 2001 tax year, the second suspension period begins
credits to be less than the smaller of: January 1 and ends September 30, 2001. The credit attributable
1. 90% of the tax on your 2001 tax return or to the suspension period generally is figured by multiplying the
total research credit for the tax year by the ratio of (a) the
2. The tax shown on your 2000 tax return (110% of that number of months in the suspension period that are included in
amount if you are not a farmer or fisherman and the adjusted the tax year to (b) the number of months in the tax year. For the
gross income shown on that return is more than $150,000 or, if 2001 tax year, 75% of the research credit generally is
married filing separately for 2001, more than $75,000). attributable to the second suspension period. See Form 6765,
However, if you did not file a 2000 tax return or that return did Credit for Increasing Research Activities, for more details.
not cover all 12 months, item 2 above does not apply.
For this purpose, include household employment taxes (before To Figure Your Estimated Tax, Use:
subtracting advance EIC payments made to your employee(s))
when figuring the tax shown on your tax return if: ● The 2001 Estimated Tax Worksheet on page 3.
1. You will have Federal income tax withheld from wages, ● The instructions below for the worksheet on page 3.
pensions, annuities, or other income effectively connected with a ● The 2001 Tax Rate Schedules on page 4 for your filing
U.S. trade or business or status.*
2. You would be required to make estimated tax payments to ● Your 2000 tax return and instructions as a guide to figuring
avoid a penalty even if you did not include household your income, deductions, and credits (but be sure to consider
employment taxes when figuring your estimated tax. the changes noted earlier).
If you receive your income unevenly throughout the year (for
Changes Effective for 2001 example, because you operate your business on a seasonal
basis), you may be able to lower or eliminate the amount of your
Caution: Legislation enacted after December 8, 2000, may affect required estimated tax payment for one or more periods by
the computation of your 2001 tax. To find out if such legislation using the annualized income installment method. See Pub. 505,
was enacted and for details on any changes, visit the IRS Web Tax Withholding and Estimated Tax, for details.
Site at www.irs.gov.
*If you are married, you must generally use Tax Rate
Use your 2000 tax return as a guide in figuring your 2001 Schedule Y. For exceptions, see Pub. 519, U.S. Tax Guide for
estimated tax, but be sure to consider the changes noted in this Aliens.
section. For more information on changes that may affect your
2001 estimated tax, see Pub. 553, Highlights of 2000 Tax
Changes. Instructions for Worksheet on Page 3
Estimated tax safe harbor for some taxpayers. For 2001, the Line 8. Include on this line the additional taxes from Form 4972,
estimated tax safe harbor that is based on the tax shown on Tax on Lump-Sum Distributions, or Form 8814, Parents’ Election
your 2000 tax return is 110% of that amount if you are not a To Report Child’s Interest and Dividends.
farmer or fisherman and the adjusted gross income shown on
that return is more than $150,000 or, if married filing separately Line 9. Credits. See the 2000 Form 1040NR, lines 42 through
for 2001, more than $75,000. 46, and the related instructions. However, be sure to consider
the special rule for the research credit noted earlier.
Student loan interest deduction. You may be able to deduct
up to $2,500 of interest you pay during 2001 on a qualified Line 11. Other Taxes. Except as noted below, enter any other
student loan. taxes, such as the taxes on accumulation distribution of trusts,
distributions from an MSA, and early distributions from (a) an
Standard mileage rate. The rate for business use of a vehicle IRA or other qualified retirement plan, (b) an annuity, or (c) a
has inceased to 341⁄2 cents a mile. The rate for use of your car modified endowment contract entered into after June 20, 1988.
to get medical care or for figuring deductible moving expenses
has increased to 12 cents a mile. Include household employment taxes (before subtracting
advance EIC payments made to your employee(s)) on line 11 if:
IRA deduction allowed to more people covered by retirement
plans. You may be able to take an IRA deduction for 2001 if you ● You will have Federal income tax withheld from wages,
are covered by a retirement plan and your 2001 modified AGI is pensions, annuities, or other income effectively connected with a
less than $43,000 if single or married filing separately and you U.S. trade or business or
lived apart from your spouse for all of 2001; or $63,000 if ● You would be required to make estimated tax payments (to
qualifying widow(er). avoid a penalty) even if you did not include household
Section 179 expense deduction. Generally, the maximum employment taxes when figuring your estimated tax.
deduction to expense certain property under section 179 for
(Continued on page 2)
2001 is $24,000.
Cat. No. 50007F
Form 1040-ES (NR) 2001 Page 2
Do not include tax on recapture of a Federal mortgage subsidy, Fiscal year taxpayers. Due dates for fiscal year taxpayers are
social security and Medicare tax on unreported tip income, or the 15th day of the 4th (if applicable), 6th, and 9th months of
uncollected employee social security and Medicare or RRTA tax your current fiscal year, and the 1st month of the following fiscal
on tips or group-term life insurance. These taxes are not year. If any date falls on a Saturday, Sunday, or legal holiday,
required to be paid until the due date of your income tax return use the next business day.
(not including extensions).
Name Change
Payment Due Dates If you changed your name and made estimated tax payments
If you have wages subject to U.S. income tax withholding, you using your old name, attach a statement to the front of your
may pay all of your estimated tax by April 16, 2001, or in four 2001 income tax return. List all of the estimated tax payments
equal amounts by the dates shown below. you made for 2001, the address where you made the payments,
and the name and identifying number under which you made the
1st payment April 16, 2001 payments.
2nd payment June 15, 2001
3rd payment Sept. 17, 2001 Amending Estimated Tax Payments
4th payment Jan. 15, 2002*
If you do not have wages subject to U.S. income tax To change or amend your estimated tax payments, refigure your
withholding, you may pay all of your estimated tax by June 15, total estimated tax payments due (line 18 of the worksheet on
2001, or you may pay it in three installments. If you pay the tax page 3). Then, use the worksheets under Amended estimated
in installments, 1⁄2 is due by June 15, 2001, 1⁄4 is due by tax in Pub. 505 to figure the payment due for each remaining
September 17, 2001, and 1⁄4 by January 15, 2002.* payment period. If an estimated tax payment for a previous
period is less than 1⁄4 of your amended estimated tax, you may
*You do not have to make the payment due January 15, 2002, owe a penalty when you file your return.
if you file your 2001 Form 1040NR or 1040NR-EZ by January 31,
2002, and pay the entire balance due with your return.
We do not send notices reminding you to make your
When a Penalty Is Applied
estimated tax payments. You must make each payment by the In some cases, you may owe a penalty when you file your
due date. return. The penalty is imposed on each underpayment for the
Even if you are not required to make an estimated tax number of days it remains unpaid. A penalty may be applied if
payment by the first payment due date, you may meet the you did not pay enough estimated tax for the year, or you did
requirements to make estimated tax payments later. In this case, not make the payments on time or in the required amount. A
you should figure the amount of your estimated tax payments by penalty may apply even if you have an overpayment on your tax
using the annualized income installment method, explained in return. The penalty may be waived under certain conditions. See
Pub. 505. Although your payment due dates will be the same, Pub. 505 for details.
the payment amounts will vary based on your income,
deductions, additional taxes, and credits for the months ending (Continued on page 4)
before each payment due date. As a result, this method may
allow you to skip or lower the amount due for one or more
payments. If you use the annualized income installment method,
be sure to file Form 2210, Underpayment of Estimated Tax by
Individuals, Estates, and Trusts, with your 2001 tax return, even
if no penalty is owed.

Record of Estimated Tax Payments

(see above for payment due dates)
(d) (e)
(b) (c)
Payment (a) 2000 Total amount
Check or money order Amount
number Date overpayment paid and credited
number paid
credit applied (add (c) and (d))
1
2
3
4
Total 䊳
Form 1040-ES (NR) 2001 Page 3
2001 Estimated Tax Worksheet—For Nonresident Alien Individuals (keep for your records)
1 Total expected 2001 income effectively connected with a U.S. trade or business. Caution: If this amount
is over $132,950 ($66,475 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 the 2000 Form 1040NR or 1040NR-EZ instructions) 2
3 Subtract line 2 from line 1 3
4 Exemptions. Multiply $2,900 by the number of exemptions claimed. (Residents of Canada, India, Japan,
Republic of Korea, Mexico, and U.S. nationals, see the 2000 Form 1040NR or 1040NR-EZ instructions.) 4
5 Subtract line 4 from line 3 5
6 Tax. Figure your tax on the amount on line 5 by using the 2001 Tax Rate Schedules on page 4.
Caution: If you have a net capital gain, see Pub. 505 to figure the tax 6
7 Alternative minimum tax from Form 6251 7
8 Add lines 6 and 7. Also include any tax from Forms 4972 and 8814 (see instructions) 8
9 Credits (see instructions). Do not include any income tax withholding on this line 9
10 Subtract line 9 from line 8. If zero or less, enter -0- 10
11 Other taxes (see instructions) 11
12 Estimated 2001 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11) 12
13 Total expected 2001 income not effectively connected with a U.S. trade or business 13
14 Multiply line 13 by 30% or lower treaty rate (see the 2000 Form 1040NR instructions) 14
15a Add lines 12 and 14 15a
b Credit for Federal tax paid on fuels (from Form 4136) and additional child tax credit 15b
c Total 2001 Estimated Tax. Subtract line 15b from line 15a 䊳 15c
16a Multiply line 15c by 90% (662⁄3% for farmers and fishermen) 16a

b Enter the tax shown on your 2000 tax return (110% of that amount if you are not
a farmer or fisherman and the adjusted gross income shown on line 34 of that
return is more than $150,000 ($75,000 if married filing separately for 2001)) 16b
c Required Annual Payment To Avoid a Penalty. Enter the smaller of line 16a or 16b. 䊳 16c
Caution: If you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line
16c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on line
15c is as accurate as possible. Even if you pay the required annual payment, you may still owe tax when you file your
return. If you prefer, you may pay the amount shown on line 15c. For more details, see Pub. 505.
17 Income tax withheld and estimated to be withheld during 2001 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 $1,000, stop here.
You are not required to make estimated tax payments.) 18
19 ● If your first payment is due April 16, 2001, enter 1⁄4 of line 18 (minus any 2000 overpayment you are
applying to this installment) here and on your payment voucher(s).
● If you do not have wages subject to U.S. income tax withholding and your first payment is due June
15, 2001, 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 2000 overpayment you are applying to the installment. 19
Note: If you are not required to file the voucher due April 16 (or June 15), 2001, at this time, you may have to file by a later date.
See Payment Due Dates on page 2.
Tear off here
Form

1040-ES (NR)
Voucher 4
2001 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 your check or Calendar year—Due Jan. 15, 2002
money order payable to the “United States Treasury.” Write your identifying number and Amount of estimated tax you are
paying by
“2001 Form 1040-ES (NR)” on your check or money order. Do not send cash. Enclose, but do
check or
not staple or attach, your payment with this voucher. money order.
$
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and initial Your last name

Type or print

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

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

For Disclosure and Paperwork Reduction Act Notices, see instructions on page 4.
Form 1040-ES (NR) 2001 Page 4

How To Complete and Use the Payment Voucher 2001 Tax Rate Schedules
There is a separate payment voucher for each due date. The due Caution: Do not use these Tax Rate Schedules to figure your 2000 taxes.
Use only to figure your 2001 estimated taxes.
date is shown in the upper right corner. Please be sure you use
the voucher with the correct due date for each payment you Schedule X—Single
make. To complete the voucher:
If line 5 is: The tax is: of the
● Type or print your name, address, and social security number But not amount
(SSN) in the space provided on the voucher. If you do not have, Over— over— over—
and are not eligible to obtain, an SSN, enter your IRS-issued
individual taxpayer identification number (ITIN). To apply for an $0 $27,050 15% $0
ITIN, get Form W-7, Application for IRS Individual Taxpayer 27,050 65,550 $4,057.50 + 28% 27,050
Identification Number. 65,550 136,750 14,837.50 + 31% 65,550
136,750 297,300 36,909.50 + 36% 136,750
● Enter on the payment line of the voucher only the amount you 297,300 94,707.50 + 39.6% 297,300
are sending. When making payments of estimated tax, be sure
to take into account any 2000 overpayment that you choose to Schedule Y—Married filing separately
credit against your 2001 tax, but do not include the If line 5 is: The tax is: of the
overpayment amount on the payment line. But not amount
● Make your check or money order payable to the “United Over— over— over—
States Treasury.” Do not send cash. To help us process your $0 $22,600 15% $0
payment, enter the amount on the right side of the check like 22,600 54,625 $3,390.00 + 28% 22,600
this: $ XXX.XX. Do not use dashes or lines (for example, do not 54,625 83,225 12,357.00 + 31% 54,625
enter “$ XXX-” or “$ XXX XX ”). 83,225 148,650 21,223.00 + 36% 83,225
100
● Write your identifying number (SSN or ITIN) and “2001 Form 148,650 44,776.00 + 39.6% 148,650
1040-ES (NR)” on your check or money order. Schedule Z—Qualifying widows and widowers
● Enclose, but do not staple or attach, your payment with the If line 5 is: The tax is: of the
voucher. But not amount
● Mail your payment voucher to the Internal Revenue Service, Over— over— over—
P.O. Box 8318, Philadelphia, PA 19162-8318. $0 $45,200 15% $0
● Fill in the Record of Estimated Tax Payments on page 2 for 45,200 109,250 $6,780.00 + 28% 45,200
your files. 109,250 166,450 24,714.00 + 31% 109,250
166,450 297,300 42,446.00 + 36% 166,450
297,300 89,552.00 + 39.6% 297,300

Disclosure and Paperwork Reduction Act Notices. The IRS persons as necessary to obtain information that we cannot get
Restructuring and Reform Act of 1998 requires that we tell you in any other way in order to determine the amount of or to
the conditions under which return information may be disclosed collect the tax you owe. We may disclose your tax information to
to any party outside the Internal Revenue Service. We ask for the Comptroller General of the United States to permit the
the information on this form to carry out the Internal Revenue Comptroller General to review the Internal Revenue Service. We
laws of the United States. You are required to give us the may also disclose your tax information to Committees of
information. We need the information to ensure that you are Congress; Federal, state, and local child support agencies; and
complying with these laws and to allow us to figure and collect to other Federal agencies for purposes of determining
the right amount of tax. entitlement for benefits or the eligibility for and the repayment of
This notice applies to all papers you file with us. It also applies loans.
to any questions we need to ask you so we can complete, Keep this notice with your records. It may help you if we ask
correct, or process your return; figure your tax; and collect tax, you for other information. If you have any questions about the
interest, or penalties. rules for filing and giving information, call or visit any Internal
You are not required to provide the information requested on a Revenue Service office.
form that is subject to the Paperwork Reduction Act unless the The time needed to complete the worksheets and prepare and
form displays a valid OMB control number. Books or records file the payment vouchers will vary depending on individual
relating to a form or its instructions must be retained as long as circumstances. The estimated average time is: Recordkeeping,
their contents may become material in the administration of any 40 min.; Learning about the law, 12 min.; Preparing the
Internal Revenue law. Generally, tax returns and return worksheets and payment vouchers, 59 min.; Copying,
information are confidential, as stated in Internal Revenue Code assembling, and sending the payment voucher to the IRS, 10
section 6103. min. If you have comments concerning the accuracy of these
However, section 6103 allows or requires the Internal Revenue time estimates or suggestions for making this package simpler,
Service to disclose or give the information you write on your tax we would be happy to hear from you. You can e-mail us your
return to others as described in the Code. For example, we may suggestions and comments through the IRS Internet Web Site
disclose your tax information to the Department of Justice, to (www.irs.gov/help/email.html) or write to the Tax Forms
enforce the tax laws, both civil and criminal, and to cities, states, Committee, Western Area Distribution Center, Rancho Cordova,
the District of Columbia, U. S. commonwealths or possessions, CA 95743-0001. Do not send the payment vouchers to this
and certain foreign governments to carry out their tax laws. We address. Instead, see How To Complete and Use the Payment
may disclose your tax information to the Department of Treasury Voucher above.
and contractors for tax administration purposes; and to other
Form
1040-ES (NR)
Voucher 3
2001 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 your check or Calendar year—Due Sept. 17, 2001
money order payable to the “United States Treasury.” Write your identifying number and Amount of estimated tax you are
paying by
“2001 Form 1040-ES (NR)” on your check or money order. Do not send cash. Enclose, but do check or
not staple or attach, your payment with this voucher. money order. $
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and initial Your last name

Type or print

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

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

For Disclosure and Paperwork Reduction Act Notices, see instructions on page 4.

Tear off here

Form

1040-ES (NR)
Voucher 2
2001 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 your check or Calendar year—Due June 15, 2001
money order payable to the “United States Treasury.” Write your identifying number and Amount of estimated tax you are
paying by
“2001 Form 1040-ES (NR)” on your check or money order. Do not send cash. Enclose, but do check or
not staple or attach, your payment with this voucher. money order. $
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and initial Your last name

Type or print

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

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

For Disclosure and Paperwork Reduction Act Notices, see instructions on page 4.

Tear off here

Form

1040-ES (NR)
Voucher 1
2001 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 your check or Calendar year—Due April 16, 2001
money order payable to the “United States Treasury.” Write your identifying number and Amount of estimated tax you are
paying by
“2001 Form 1040-ES (NR)” on your check or money order. Do not send cash. Enclose, but do check or
not staple or attach, your payment with this voucher. money order. $
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and initial Your last name

Type or print

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

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

For Disclosure and Paperwork Reduction Act Notices, see instructions on page 4.