2009 Form 1040 Es (nr)
Department of the Treasury
Internal Revenue Service
2010
Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
return, include your household
Purpose of This Package
What’s New
employment taxes if either of the following
If you are a nonresident alien, use this
Use your 2009 tax return as a guide in
applies.
package to figure and pay your estimated
figuring your 2010 tax, but be sure to
• You will have federal income tax
tax. If you are not required to make
consider the following. Only some of the
withheld from wages, pensions, annuities,
estimated tax payments for 2010, you can
amounts in the following paragraphs have
or other income effectively connected with
discard this package.
changed from 2009, but some unchanged
a U.S. trade or business.
amounts are also provided here for your
Estimated tax is the method used to
• You would be required to make
convenience.
pay tax on income that is not subject to
estimated tax payments to avoid a
withholding. See the 2009 Instructions for
penalty even if you did not include
Personal exemption and itemized
Form 1040NR, U.S. Nonresident Alien
household employment taxes when
deduction phaseouts. For 2010,
Income Tax Return, or Form 1040NR-EZ,
figuring your estimated tax.
taxpayers with AGI above a certain
U.S. Income Tax Return for Certain
amount will not lose part of their
Higher income taxpayers. If your
Nonresident Aliens With No Dependents,
deduction for personal exemptions and
adjusted gross income (AGI) for 2009
for details on income that is taxable.
itemized deductions. Under current law,
was more than $150,000 ($75,000 if your
these phaseouts will resume in 2011.
Estimated tax for an estate or trust. If
filing status for 2010 is married filing
you are using this package to figure and
IRA deduction expanded. You may be
separately), substitute 110% for 100% in
pay estimated tax for a nonresident alien
able to take an IRA deduction if you were
(2)(b) under General Rule, earlier. This
estate or trust, use the 2009 Form
covered by a retirement plan and your
rule does not apply to farmers or
1040NR as a guide in figuring the estate’s
2010 modified AGI is less than $66,000
fishermen.
or trust’s 2010 estimated tax. You also
($109,000 if a qualifying widow(er)). If
may find it helpful to refer to the 2010
Married filing separately. Your filing
your spouse was covered by a retirement
Form 1041-ES.
status is married filing separately if you
plan, but you were not, you may be able
Change of address. If your address has
will check filing status box 3, 4, or 5 on
to take an IRA deduction if your 2010
changed, file Form 8822, Change of
your 2010 Form 1040NR or filing status
modified AGI is less than $177,000.
Address, to update your record.
box 2 on your 2010 Form 1040NR-EZ.
Standard mileage rates. The rate for
business use of your vehicle is reduced to
Who Must Make Estimated
Increase Your Withholding
50 cents a mile. The rate for use of your
vehicle to move is reduced to 161/2 cents
If you also receive salaries and wages,
Tax Payments
a mile. The rate of 14 cents a mile for
you may be able to avoid having to make
charitable use is unchanged.
estimated tax payments on your other
General Rule
income by asking your employer to take
Alternative minimum tax (AMT)
In most cases, you must pay estimated
more tax out of your earnings. To do this,
exemption amount decreased. The
tax for 2010 if both of the following apply.
file a new Form W-4, Employee’s
AMT exemption amount is decreased to
1. You expect to owe at least $1,000
Withholding Allowance Certificate, with
$33,750 ($45,000 for a qualifying
in tax for 2010, after subtracting your
your employer.
widow(er); $22,500 if married filing
withholding and refundable credits.
separately).
2. You expect your withholding and
certain refundable credits to be less than
Additional Information You
Domestic production activities income
the smaller of:
deduction. The percentage rate for
May Need
2010 increases to 9%. However, the
a. 90% of the tax to be shown on your
You can find most of the information you
deduction is reduced if you have
2010 tax return, or
will need in Pub. 505, Tax Withholding
oil-related qualified production activities
b. 100% of the tax shown on your
and Estimated Tax.
income.
2009 tax return. Your 2009 tax return
must cover all 12 months.
Certain credits not allowed against the
Other available information:
AMT. The credit for child and dependent
• Pub. 519, U.S. Tax Guide for Aliens.
Note. These percentages may be
care expenses, nonbusiness energy
• Instructions for the 2009 Form 1040NR
different if you are a farmer, fisherman, or
property credit, mortgage interest credit,
or 1040NR-EZ.
higher income taxpayer. See Special
and the District of Columbia first-time
• What’s Hot. Go to www.irs.gov, click on
Rules below.
homebuyer credit are not allowed against
Forms and Publications, and then on
the AMT and a new tax liability limit
Special Rules
What’s Hot in forms and publications.
applies. For most people, this limit is your
There are special rules for farmers,
regular tax minus any tentative minimum
For details on how to get forms and
fishermen, certain household employers,
tax.
publications, go to www.irs.gov or see
and certain higher income taxpayers.
the instructions for your tax return. If you
Roth IRAs. Half of any income that
Farmers and fishermen. If at least
have tax questions, call 1-800-829-1040
results from a rollover or conversion to a
two-thirds of your gross income for 2009
for assistance. For TTY/TDD help, call
Roth IRA from another retirement plan in
or 2010 is from farming or fishing,
1-800-829-4059. Persons living outside
2010 is included in income in 2011, and
substitute 662/3% for 90% in (2)(a) under
the United States can call 215-516-2000
the other half in 2012, unless you elect to
General Rule above.
(not toll-free). Information for taxpayers
include all of it in 2010. In addition, for
Household employers. When
residing outside the United States is
any tax year beginning after 2009, you
estimating the tax on your 2010 tax
available at www.irs.gov.
can make a qualified rollover contribution
Cat. No. 50007F
to a Roth IRA regardless of the amount of
deductions, and credits (but be sure to
payment. If you make more than four
your modified AGI.
consider the items listed under What’s
payments, to avoid a penalty make sure
New that begins on page 1).
the total of the amounts you pay during a
Personal casualty and theft loss limit
payment period is at least as much as the
reduced. Each personal casualty or theft
* If you are married, you generally
amount required to be paid by the due
loss is limited to the excess of the loss
must use Tax Rate Schedule Y. For
date for that period. For other payment
over $100 (instead of $500).
exceptions, see Pub. 519, U.S. Tax Guide
methods, see Pay Electronically on page
for Aliens, chapter 5.
Qualified fuel cell motor vehicle credit
3.
reduced. For qualified vehicles with a
Matching estimated tax payments to
gross vehicle weight rating of 8,500
income. If you receive your income
No income subject to estimated tax
pounds or less that are placed in service
unevenly throughout the year (for
during first payment period. If, after
after 2009, the credit allowed for the
example, because you operate your
the first payment period, you have a large
purchase is reduced by 50%. For more
business on a seasonal basis or you have
change in income, deductions, additional
information, see the instructions for Form
a large capital gain late in the year), you
taxes, or credits that requires you to start
8910.
may be able to lower or eliminate the
making estimated tax payments, you
amount of your required estimated tax
should figure the amount of your
Repayment of first-time homebuyer
payment for one or more periods by using
estimated tax payments by using the
credit. If you claimed the first-time
the annualized income installment
annualized income installment method,
homebuyer credit for a home you bought
method. See chapter 2 of Pub. 505 for
explained in chapter 2 of Pub. 505. If you
in 2008, you generally must begin
details.
use the annualized income installment
repaying it in 2010. See Form 5405.
method, file Form 2210, Underpayment of
Changing your estimated tax. To
Estimated Tax by Individuals, Estates,
Expiring Tax Benefits
amend or correct your estimated tax, see
and Trusts, including Schedule AI, with
The following benefits are scheduled to
How To Amend Estimated Tax Payments
your 2010 tax return even if no penalty is
expire and will not be available for 2010.
on page 3.
owed.
At the time these instructions went
You cannot make joint estimated
Farmers and fishermen. If at least
to print, Congress was considering
!
tax payments if you or your
!
two-thirds of your gross income for 2009
CAUTION
legislation that would extend some
CAUTION
spouse is a nonresident alien, you
or 2010 is from farming or fishing, you
of these items. To find out if legislation
are separated under a decree of divorce
can do one of the following.
was enacted, and for details, go to
or separate maintenance, or you and your
• Pay all of your estimated tax by
www.irs.gov.
spouse have different tax years.
January 18, 2011.
• The exclusion from income of up to
• File your 2010 Form 1040NR by March
$2,400 in unemployment compensation.
Payment Due Dates
1, 2011, and pay the total tax due. In this
• Tax-free distributions from certain
If you have wages subject to U.S. income
case, 2010 estimated tax payments are
individual retirement plans for charitable
tax withholding, you can pay all of your
not required to avoid a penalty.
purposes.
estimated tax by April 15, 2010, or in four
• Deduction for educator expenses in
Fiscal year taxpayers. You are on a
equal amounts by the dates shown below.
figuring AGI.
fiscal year if your 12-month tax period
• Extra $3,000 IRA deduction for
1st payment . . . . . . . . . . .
April 15, 2010
ends on any day except December 31.
employees of bankrupt companies.
2nd payment . . . . . . . . . . .
June 15, 2010
Due dates for fiscal year taxpayers are
• District of Columbia first-time
3rd payment . . . . . . . . . . .
Sept. 15, 2010
the 15th day of the 4th (if applicable), 6th,
homebuyer credit (for homes purchased
4th payment . . . . . . . . . . .
Jan. 18, 2011*
and 9th months of your current fiscal year
after 2009).
and the 1st month of the following fiscal
If you do not have wages subject to
• Waiver of minimum required
year. If any payment date falls on a
distribution (MRD) rules for IRAs and
U.S. income tax withholding, you can pay
Saturday, Sunday, or legal holiday, use
defined contribution plans. However, the
all of your estimated tax by June 15,
the next business day.
waiver for 2009 MRDs applies through
2010, or you can pay it in three
April 1, 2010.
installments. If you pay the tax in three
Name Change
installments, 1/2 is due by June 15, 2010,
• Government retiree credit.
1/4 is due by September 15, 2010, and 1/4
If you changed your name because of
• Credit to holders of clean renewable
energy bonds issued after 2009.
is due by January 18, 2011.*
marriage, divorce, etc., and you made
estimated tax payments using your former
• Alternative motor vehicle credit for all
* You do not have to make the
name, attach a statement to the front of
qualified hybrid motor vehicles placed in
payment due January 18, 2011, if you file
your 2010 income tax return. On the
service after December 31, 2009, except
your 2010 Form 1040NR or 1040NR-EZ
statement, show all of the estimated tax
for passenger automobiles and light
by January 31, 2011, and pay the entire
payments you made for 2010 and the
trucks with a gross vehicle weight rating
balance due with your return.
name and identifying number under which
of 8,500 pounds or less.
you made the payments.
• Decreased estimated tax payments for
We do not send notices reminding
certain small businesses.
you to make your estimated tax
!
If your identifying number is a social
• Certain tax benefits for Midwestern
CAUTION
payments. You must make each
security number, be sure to report the
disaster areas.
payment by the due date.
change to your local Social Security
If you mail your payment and it is
Administration office before filing your
postmarked by the due date, the date of
2010 tax return. This prevents delays in
How To Figure Your
the U.S. postmark is considered the date
processing your return and issuing
of the payment. If your payments are late
refunds. It also safeguards your future
Estimated Tax
or you did not pay enough, you may be
social security benefits. For more details,
You will need:
charged a penalty for underpaying your
call the Social Security Administration at
• The 2010 Estimated Tax Worksheet on
tax. See When a Penalty Is Applied on
1-800-772-1213 (TTY/TDD
page 5.
page 3.
1-800-325-0778).
• The Instructions for the 2010 Estimated
Tax Worksheet on page 3.
If you want, you can make more
If your identifying number is an
• The 2010 Tax Rate Schedules on page
TIP than four estimated tax payments.
IRS-issued individual taxpayer
4 for your filing status.*
To do so, make a copy of one of
identification number (ITIN), you do not
• Your 2009 tax return and instructions to your unused estimated tax payment
need to contact the Social Security
use as a guide to figuring your income,
vouchers, fill it in, and mail it with your
Administration.
-2-
Repayment of first-time homebuyer
corner. Complete and send in the voucher
How To Amend Estimated
credit. If you claimed the first-time
only if you are making a payment by
homebuyer credit for 2008 or 2009 and
Tax Payments
check or money order.
disposed of the home or the home
To change or amend your estimated tax
To complete the voucher, do the
ceased to be your main home in 2010,
payments, refigure your total estimated
following.
you generally must include on line 11 the
tax payments due (line 18a of the
• Print or type your name, address, and
entire credit you claimed for 2008 or
worksheet on page 5).Then, to figure the
social security number (SSN) in the space
2009. This includes situations where you
payment due for each remaining payment
provided on the estimated tax payment
sell the home or convert the entire home
period, see Amended estimated tax under
voucher. If you do not have and are not
to business or rental property. See Form
Regular Installment Method in chapter 2
eligible to obtain an SSN, enter your
5405 for exceptions.
of Pub. 505. If an estimated tax payment
IRS-issued individual taxpayer
for a previous period is less than
If you claimed the first-time homebuyer
identification number (ITIN). To apply for
one-fourth of your amended estimated
credit in 2008 for a home purchased in
an ITIN, use Form W-7, Application for
tax, you may owe a penalty when you file
2008 and you continue to own and use
IRS Individual Taxpayer Identification
your return.
the home as your main home during all of
Number. For additional information go to
2010, repayment of the credit over a
www.irs.gov and enter “ITIN” in the
15-year period begins with your 2010
keyword search box.
return and the first installment should be
• Enter in the box provided on the
Instructions for the 2010
included on line 11 of the worksheet.
estimated tax payment voucher only the
Estimated Tax Worksheet
amount you are sending in by check or
Line 16b. Tax shown on your 2009 tax
money order. When making payments of
return. The “tax shown on your 2009 tax
Line 1. Adjusted gross income. Use
estimated tax, be sure to take into
return,” if you file Form 1040NR, is the
your 2009 tax return and instructions as a
account any 2009 overpayment that you
amount on line 57 reduced by the
guide to figuring the AGI you expect in
choose to credit against your 2010 tax,
following.
2010 (but be sure to consider the items
but do not include the overpayment
listed under What’s New that begins on
1. Unreported social security and
amount in this box.
page 1).
Medicare tax or RRTA tax from Form
• Make your check or money order
1040NR, line 53.
Line 9. Credits. See the 2009 Form
payable to the “United States Treasury.”
2. Any tax on excess contributions to
1040NR, lines 44 through 49, and the
Do not send cash. To help process your
IRAs, Archer MSAs, Coverdell education
related instructions.
payment accurately, enter the amount on
savings accounts, and health savings
the right side of the check like this:
Line 11. Other taxes. Use the
accounts or any tax on excess
$ XXX.XX. Do not use dashes or lines
instructions for the 2009 Form 1040NR to
accumulations in qualified retirement
(for example, do not enter “$ XXX-”
determine if you expect to owe, for 2010,
plans.
xx
or “$ XXX 100”).
any of the taxes that would have been
3. Write-ins on line 57 as listed under
• Enter “2010 Form 1040-ES(NR)” and
entered on your 2009 Form 1040NR, line
Exception 2 on this page.
your identifying number (SSN or ITIN) on
54 (additional tax on early distributions
4. Any refundable credit amounts
your check or money order.
only), line 56, and any write-ins on line
listed on lines 60 and 61, and credits from
• Enclose, but do not staple or attach,
57. On line 11, enter the total of those
Forms 4136, 8801, and 8885 included on
your payment with the estimated tax
taxes, subject to the following two
line 64.
payment voucher.
exceptions.
• Mail your estimated tax payment
Form 1040NR-EZ. If you filed Form
voucher to the Internal Revenue Service,
Exception 1. Include household
1040NR-EZ, your 2009 tax is the amount
P.O. Box 1300, Charlotte, NC
employment taxes (line 56) on this line
on line 15.
28201-1300, USA. Also, note that only
only if:
Line 19. If you are a household
the U.S. Postal Service can deliver to
• You will have federal income tax
employer and you make advance EIC
P.O. boxes.
withheld from wages, pensions, annuities,
payments to your employee(s), reduce
or other income effectively connected with
your required estimated tax payment for
Pay Electronically
a U.S. trade or business, or
each period by the amount of advance
Paying electronically helps to ensure
• You would be required to make
EIC payments paid during the period.
timely receipt of your estimated tax
estimated tax payments (to avoid a
payment. You can pay electronically
penalty) even if you did not include
When a Penalty Is Applied
using the following convenient, safe, and
household employment taxes when
In some cases, you may owe a penalty
secure electronic payment options.
figuring your estimated tax.
when you file your return. The penalty is
• Electronic Federal Tax Payment
If you meet one or both of the above,
imposed on each underpayment for the
System (EFTPS).
include in the amount on line 11 the total
number of days it remains unpaid. A
• Credit or debit card.
of your household employment taxes
penalty may be applied if you did not pay
When you pay taxes electronically,
before subtracting advance EIC payments
enough estimated tax for the year or you
there is no check to write and no voucher
made to your employee(s).
did not make the payments on time or in
to mail. Payments can be made 24 hours
the required amount. A penalty may apply
a day, 7 days a week. You will receive a
Exception 2. Of the amounts for
even if you have an overpayment on your
confirmation number or electronic
other taxes that may be entered on line
tax return.
acknowledgment of the payment. See
57, do not include on line 11: tax on
below for details. Also see www.irs.gov,
recapture of a federal mortgage subsidy,
The penalty may be waived under
select “Individuals,” then “Filing and
uncollected employee social security and
certain conditions. See chapter 4 of Pub.
Payments,” and then click on “Pay
Medicare tax or RRTA tax on tips or
505 for details.
Electronically using the Electronic Federal
group-term life insurance, tax on golden
Tax Payment System (EFTPS), Electronic
parachute payments, look-back interest
How To Pay Estimated Tax
Funds Withdrawal or Credit Card.”
due under section 167(g) or 460(b),
excise tax on insider stock compensation
Pay by Check or Money Order
Pay by Electronic Federal Tax
from an expatriated corporation, or
Using the Estimated Tax
Payment System (EFTPS)
recapture of COBRA premium assistance.
Payment Voucher
EFTPS is a free tax payment system
These taxes are not required to be
There is a separate estimated tax
where you input your tax payment
paid until the due date of your income tax
payment voucher for each due date. The
information electronically, online, or by
return (not including extensions).
due date is shown in the upper right
phone. Through EFTPS, you can
-3-
schedule one-time or recurring payments
will be charged by the service provider.
for withdrawal from your checking or
Fees may vary between providers. You
Official Payments Corporation
savings account up to 365 days in
will be told what the fee is during the
1-888-UPAY-TAXTM (1-888-872-9829)
advance. You also can modify or cancel
transaction and you will have the option to
1-877-754-4413 (Customer Service)
payments up to 2 business days before
either continue or cancel the transaction.
www.officialpayments.com
the scheduled withdrawal date. To use
You also can find out what the fee will be
EFTPS, you must enroll. Enroll online at
by calling the provider’s toll-free
You will be given a confirmation
www.eftps.gov or call 1-800-555-4477 (for
automated customer service number or
number at the end of the transaction.
business accounts) or 1-800-316-6541
visiting the provider’s website shown on
Enter the confirmation number in column
(for individual accounts) to receive an
this page.
(c) of the Record of Estimated Tax
enrollment form and instructions by mail.
Link2Gov Corporation
Payments on page 6. Do not include the
TTY/TDD help is available by calling
1-888-PAY-1040TM (1-888-729-1040)
amount of the convenience fee in column
1-800-733-4829. Call 1-800-244-4829 for
1-888-658-5465 (Customer Service)
(d).
help in Spanish.
www.PAY1040.com
Note. You can deduct the convenience
Pay by Credit or Debit Card
fee charged by the service provider in
You can use your credit or debit card to
RBS WorldPay, Inc.
2010 as a miscellaneous itemized
make estimated tax payments. Call
1-888-9-PAY-TAXTM(1-888-972-9829)
deduction (subject to the 2%-of-AGI limit)
toll-free or visit the website of one of the
1-877-517-4881 (Customer Service)
on your 2010 income tax return.
service providers listed on this page and
www.payUSAtax.com
follow the instructions. A convenience fee
2010 Tax Rate Schedules
Caution: Do not use these Tax Rate Schedules to figure your 2009 taxes. Use only to figure your 2010 estimated taxes.
Schedule X — Use if your 2010 filing status is Single
Schedule Z — Use if your 2010 filing status is Qualifying Widow or
Widower
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
$8,375
- - - - - - 10%
$0
$0
$16,750
- - - - - - 10%
$0
8,375
34,000
$837.50 + 15%
8,375
16,750
68,000
$1,675.00 + 15%
16,750
34,000
82,400
4,681.25 + 25%
34,000
68,000
137,300
9,362.50 + 25%
68,000
82,400
171,850
16,781.25 + 28%
82,400
137,300
209,250
26,687.50 + 28%
137,300
171,850
373,650
41,827.25 + 33%
171,850
209,250
373,650
46,833.50 + 33%
209,250
373,650
- - - - - -
108,421.25 + 35%
373,650
373,650
- - - - - -
101,085.50 + 35%
373,650
Schedule Y — Use if your 2010 filing status is Married filing
Schedule W — Use if your 2010 filing status is Estate or Trust
separately (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
$8,375
- - - - - - 10%
$0
$0
$2,300
- - - - - - 15%
$0
8,375
34,000
$837.50 + 15%
8,375
2,300
5,350
$345.00 + 25%
2,300
34,000
68,650
4,681.25 + 25%
34,000
5,350
8,200
1,107.50 + 28%
5,350
68,650
104,625
13,343.75 + 28%
68,650
8,200
11,200
1,905.50 + 33%
8,200
104,625
186,825
23,416.75 + 33%
104,625
11,200
- - - - - -
2,895.50 + 35%
11,200
186,825
- - - - - -
50,542.75 + 35%
186,825
-4-
2010 Estimated Tax Worksheet—For Nonresident Alien Individuals
Keep for Your Records
1
Adjusted gross income you expect in 2010 (see instructions on page 3).
1
2
2
Estimated itemized deductions (use the 2009 Form 1040NR or 1040NR-EZ instructions as a guide)
3
3
Subtract line 2 from line 1
4
Exemptions. Multiply $3,650 by the number of personal exemptions (see the 2009 Form 1040NR or 1040NR-EZ instructions)
4
5
5
Subtract line 4 from line 3
6
Tax. Figure your tax on the amount on line 5 by using the 2010 Tax Rate Schedules on page 4.
Caution: If you will have qualified dividends or a net capital gain, see chapter 2 of Pub. 505 to figure the tax
6
7
7
Alternative minimum tax from Form 6251
8
Add lines 6 and 7. Add to this amount any other taxes you expect to include in the total on Form 1040NR,
8
line 41
9
Credits (see instructions on page 3). 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 on page 3)
11
12
Add lines 10 and 11. This is your estimated 2010 tax on income effectively connected with a U.S. trade or business
12
13
Total expected 2010 income not effectively connected with a U.S. trade or business
13
14
Multiply line 13 by 30% or lower tax treaty rate (see the 2009 Form 1040NR instructions)
14
15a
15a
Add lines 12 and 14
15b
b
Additional child tax credit and refundable credits from Form 4136, Form 8801, and Form 8885
c
Total 2010 estimated tax. Subtract line 15b from line 15a. If zero or less, enter -0-
15c
16a
16a
Multiply line 15c by 90% (662⁄3 % for farmers and fishermen)
b
Enter the tax shown on your 2009 tax return. Enter 110% of that amount if you
are not a farmer or fisherman and the adjusted gross income shown on that
16b
return is more than $150,000 ($75,000 if married filing separately for 2010)
c
16c
Required annual payment to avoid a penalty. Enter the smaller of line 16a or 16b
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount
on line 16c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on
line 15c is as accurate as possible. Even if you pay the required annual payment, you may still owe tax when you file your
return. If you prefer, you can pay the amount shown on line 15c. For more details, see chapter 2 of Pub. 505.
17
Income tax withheld and estimated to be withheld during 2010 plus any amount paid with Form 1040-C
17
18a
Subtract line 17 from line 16c. Is the result zero or less?
18a
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 18b.
b
Subtract line 17 from line 15c. Is the result less than $1,000?
18b
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 19 to figure your required payment.
19
● If your first payment is due April 15, 2010, enter 1⁄4 of line 18a (minus any 2009 overpayment you are applying
to this installment) here and on your estimated tax payment voucher(s) if you are paying by check or money order.
● If you do not have wages subject to U.S. income tax withholding and your first payment is due June 15, 2010, enter
1⁄2 of line 16c on your first voucher and 1⁄4 of line 16c on your second and third vouchers. Reduce each installment by
1
19
⁄3 of line 17 and any 2009 overpayment you are applying to the installment. Do not enter an amount on line 19
Tear off here
1040-ES (NR)
Form
Department of the Treasury
4
Internal Revenue Service
2010 Estimated Tax
Payment Voucher
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Return this
Calendar year—Due Jan. 18, 2011
voucher with your check or money order payable to the “United States Treasury.” Write your
Amount of estimated tax you are
identifying number and “2010 Form 1040-ES (NR)” on your check or money order. Do not send
paying by
Dollars
Cents
check or
cash. Enclose, but do 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
Address (number, street, and apt. no.)
Print or type
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.
For Privacy Act and Paperwork Reduction Act Notice, see page 6.
-5-
Form 1040-ES (NR) 2010
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for payment due dates.)
Keep for Your Records
(c) Check or
Payment
(d) Amount paid
(e) 2009
(f) Total amount
(a) Amount
(b) Date
money order number or
due
(do not include
overpayment
paid and credited
due
paid
credit or debit card
date
any convenience fee)
credit applied
(add (d) and (e))
confirmation number
Payment number
1
4/15/2010
2
6/15/2010
3
9/15/2010
4
1/18/2011*
Total
*You do not have to make this payment if you file your 2010 tax return by January 31, 2011, and pay the entire balance due with your return.
Privacy Act and Paperwork Reduction
retained as long as their contents may
Please keep this notice with your
Act Notice. We ask for tax return
become material in the administration of
records. It may help you if we ask you for
information to carry out the tax laws of the
any Internal Revenue law. Generally, tax
other information. If you have any
United States. We need it to figure and
returns and return information are
questions about the rules for filing and
collect the right amount of tax.
confidential, as stated in Code section
giving information, please call or visit any
Our legal right to ask for information is
6103.
Internal Revenue Service office.
Internal Revenue Code sections 6001,
We may disclose the information to the
The average time and expenses
6011, and 6012(a) and their regulations.
Department of Justice and to other federal
required to complete and file this form will
They say that you must file a return or
agencies, as provided by law. We may
vary depending on individual
statement with us for any tax for which
disclose it to cities, states, the District of
circumstances. For the estimated
you are liable. Your response is
Columbia, and U.S. commonwealths or
averages, see the instructions for your
mandatory under these sections. Code
possessions to carry out their tax laws.
income tax return.
section 6109 and its regulations say that
We may also disclose this information to
you must provide your taxpayer
If you have suggestions for making this
other countries under a tax treaty, to
identification number on what you file.
package simpler, we would be happy to
federal and state agencies to enforce
This is so we know who you are, and can
hear from you. See the instructions for
federal nontax criminal laws, or to federal
process your return and other papers.
your income tax return.
law enforcement and intelligence agencies
to combat terrorism.
You are not required to provide the
information requested on a form that is
If you do not file a return, do not give
subject to the Paperwork Reduction Act
the information asked for, or give
unless the form displays a valid OMB
fraudulent information, you may be
control number. Books or records relating
charged penalties and be subject to
to a form or its instructions must be
criminal prosecution.
-6-
1040-ES (NR)
Estimated Tax
Form
Department of the Treasury
3
Internal Revenue Service
2010
Payment Voucher
OMB No. 1545-0074
Calendar year—Due Sept. 15, 2010
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
Amount of estimated tax you are
identifying number and “2010 Form 1040-ES (NR)” on your check or money order. Do not send
paying by
Dollars
Cents
check or
cash. Enclose, but do 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
Address (number, street, and apt. no.)
Print or type
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.
For Privacy Act and Paperwork Reduction Act Notice, see page 6.
Tear off here
1040-ES (NR)
Estimated Tax
Form
Department of the Treasury
2
Internal Revenue Service
2010
Payment Voucher
OMB No. 1545-0074
Calendar year—Due June 15, 2010
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
Amount of estimated tax you are
identifying number and “2010 Form 1040-ES (NR)” on your check or money order. Do not send
paying by
Dollars
Cents
check or
cash. Enclose, but do 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
Address (number, street, and apt. no.)
Print or type
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.
For Privacy Act and Paperwork Reduction Act Notice, see page 6.
Tear off here
1040-ES (NR)
Estimated Tax
Form
Department of the Treasury
1
Internal Revenue Service
2010
Payment Voucher
OMB No. 1545-0074
File only if you are making a payment of estimated tax by check or money order. Return this
Calendar year—Due April 15, 2010
voucher with your check or money order payable to the “United States Treasury.” Write your
Amount of estimated tax you are
identifying number and “2010 Form 1040-ES (NR)” on your check or money order. Do not send
paying by
Dollars
Cents
check or
cash. Enclose, but do 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
Address (number, street, and apt. no.)
Print or type
City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.
For Privacy Act and Paperwork Reduction Act Notice, see page 6.
-7-
