Fillable F1040esn 2020 Form 1040-ES (NR)

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F1040esn 2020 Form 1040-ES (NR)

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2020
Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
Department of the Treasury
Internal Revenue Service
Future developments. For the latest
information about developments related to
Form 1040-ES (NR) and its instructions,
such as legislation enacted after they were
published, go to
IRS.gov/Form1040ESNR.
Purpose of This Package
If you are a nonresident alien, use this
package to figure and pay your estimated
tax for 2020. See
Who Must Make
Estimated Tax Payments to determine if
you are required to use this package.
Estimated tax is the method used to
pay tax on income that isn’t subject to
withholding. See the 2019 Instructions for
Form 1040-NR, U.S. Nonresident Alien
Income Tax Return, or Form 1040-NR-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 2019 Form
1040-NR as a guide in figuring the estate's
or trust's 2020 estimated tax. You may
also find it helpful to refer to the 2020
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 2020 if both of the following apply.
1. You expect to owe at least $1,000
in tax for 2020, 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
2020 tax return, or
b. 100% of the tax shown on your
2019 tax return. Your 2019 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, later.
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 2019
or 2020 is from farming or fishing,
substitute 66
2
/3% for 90% in (2a) under
General Rule, earlier.
Household employers. When
estimating the tax on your 2020 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 didn’t include household
employment taxes when figuring your
estimated tax.
Higher income taxpayers. If your
adjusted gross income (AGI) for 2019 was
more than $150,000 ($75,000 if your filing
status for 2020 is married nonresident
alien), substitute 110% for 100% in (2b)
under
General Rule, earlier. This rule
doesn’t apply to farmers or fishermen.
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 Certificate, with your
employer.
You can use the Tax Withholding
Estimator IRS.gov/W4App to
determine whether you need to
have your withholding increased or
decreased.
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 2019 Form 1040-NR
or Form 1040-NR-EZ.
TIP
For details on how to get forms
and publications, go to IRS.gov/
FormsPubs or see the instructions
for your tax return. For information for
taxpayers residing outside the United
States, go to IRS.gov/Individuals/
International-Taxpayers.
If you have tax questions and you
live outside the United States, you
can call 267-941-1000 (not toll
free).
What's New
In figuring your 2020 estimated tax, be
sure to consider the following.
Standard mileage rate. For 2020, the
rate for business use of your vehicle
decreased to 57.5 cents a mile. The rate
for use of your vehicle to move has
decreased to 17 cents a mile. The rate of
14 cents a mile for charitable use is
unchanged.
Social security tax. For 2020, the
maximum amount of earned income
(wages and net earnings from
self-employment) subject to the social
security tax is $137,700.
Adoption credit or exclusion. For 2020,
the maximum adoption credit or exclusion
for employer-provided adoption benefits
has increased to $14,300. In order to
claim either the credit or exclusion, your
modified adjusted gross income must be
less than $254,520.
Reminders
Individual taxpayer identification num-
ber (ITIN) renewal. If you were
assigned an ITIN before January 1, 2013,
or if you have an ITIN that you haven't
included on a tax return in the last 3
consecutive years, you may need to
renew it. For more information, see the
instructions for Form W-7.
Advance payments of the premium tax
credit. If you buy health care insurance
through the Health Insurance
Marketplace, you may be eligible for
advance payments of the premium tax
credit to help pay for your insurance
coverage. Receiving too little or too much
in advance will affect your refund or
balance due. Promptly report changes in
your income or family size to your
Marketplace. See Form 8962 and its
instructions for more information.
Mar 11, 2020
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How To Figure Your
Estimated Tax
You will need:
•
The 2020 Estimated Tax Worksheet.
•
The Instructions for the 2020 Estimated
Tax Worksheet.
•
The 2020 Tax Rate Schedules for your
filing status.*
•
Your 2019 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, earlier).
* If you are married, you generally must
use Tax Rate Schedule Y. For exceptions,
see chapter 5 of Pub. 519.
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 can’t make joint estimated tax
payments if you or your 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 15, 2020, or in four
equal amounts by the dates shown below.
1st payment
..... Apr. 15, 2020
2nd payment .... Jun. 15, 2020
3rd payment ..... Sep. 15, 2020
4th payment ..... Jan. 15, 2021*
* You don’t have to make the payment due January 15,
2021, if you file your 2020 Form 1040-NR or
1040-NR-EZ by February 1, 2021, and pay the entire
balance due with your return.
If you don’t have wages subject to U.S.
income tax withholding, you can pay all of
your estimated tax by June 15, 2020, or
you can pay it in three installments. If you
pay the tax in three installments:
•
1
/2 is due by June 15, 2020;
•
1
/4 is due by September 15, 2020; and
•
1
/4 is due by January 15, 2021.
CAUTION
!
We don’t send notices reminding
you to make your estimated tax
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 didn’t pay
enough, you may be charged a penalty for
underpaying your tax. See
When a
Penalty Is Applied, later.
You can make more 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
How To
Pay Estimated Tax, later.
No income subject to estimated tax
during first payment period. If, after
March 31, 2020, 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, including Schedule AI, with your
2020 tax return even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2019
or 2020 is from farming or fishing, you can
do one of the following.
•
Pay all of your estimated tax by January
15, 2021.
•
File your 2020 Form 1040-NR by March
1, 2021, and pay the total tax due. In this
case, 2020 estimated tax payments aren’t
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. See Pub. 509 for a list of all
legal holidays.
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 2020 paper income tax return. On the
statement, show all of the estimated tax
CAUTION
!
TIP
payments you made for 2020 and the
name and identifying number under which
you made the payments.
If your identifying number is a social
security number (SSN), be sure to report
the change to your local Social Security
Administration office before filing your
2020 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 (for TTY/TDD, call
1-800-325-0778) or go to
SSA.gov.
If your identifying number is an
IRS-issued individual taxpayer
identification number (ITIN), you don’t
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 (see the 2020 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 didn’t pay
enough estimated tax for the year or you
didn’t make the payments on time or in the
required amount. A penalty may apply
even if you have an overpayment on your
tax return.
The penalty may be waived under
certain conditions. See chapter 4 of Pub.
505 for details.
How To Pay Estimated Tax
The following are various methods by
which you can pay your estimated taxes.
When making payments of estimated tax,
be sure to take into account any 2019
overpayment that you choose to credit
against your 2020 tax. Use the Record of
Estimated Tax Payments table, later, to
keep track of the payments you made and
any overpayment credit you are applying.
Pay Online
IRS offers an electronic payment option
that is right for you. Paying online is
convenient and secure and helps make
sure we get your payments on time. To
pay your taxes online or for more
information, go to IRS.gov/Payments. You
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can pay using any of the following
methods.
•
IRS Direct Pay for online transfers
directly from your checking or savings
account at no cost to you; go to IRS.gov/
Payments.
•
Pay by Card to pay by debit or credit
card; go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
•
Electronic Funds Withdraw (EFW) is
an integrated e-file/e-pay option offered
when filing your federal taxes
electronically using tax preparation
software, through a tax professional or the
IRS at IRS.gov/Payments.
•
Online Payment Agreement If you
can’t pay in full by the due date of your tax
return, you can apply for an online monthly
installment agreement at IRS.gov/
Payments. Once you complete the online
process, you will receive immediate
notification of whether your agreement has
been approved. A user fee is charged.
•
IRS2Go is the mobile application of the
IRS; you can access Direct Pay or Pay By
Card by downloading the application.
Pay by Phone
Paying by phone is another safe and
secure method of paying electronically.
Use one of the following methods: (1) call
one of the debit or credit card service
providers or (2) the Electronic Federal Tax
Payment System (EFTPS).
Debit or credit card. Call one of our
service providers. Each charges a fee that
varies by provider, card type, and
payment amount.
Link2Gov Corporation
1-888-PAY-1040
TM
(1-888-729-1040)
www.PAY1040.com
WorldPay US, Inc.
1-844-729-8298
(1-844-PAY-TAX-8
TM
)
www.payUSAtax.com
Official Payments Corporation
1-888-UPAY-TAX
TM
(1-888-872-9829)
www.OfficialPayments.com
EFTPS. To use EFTPS, you must be
enrolled either online or have an
enrollment form mailed to you. To make a
payment using EFTPS, call
1-800-555-4477 (English) or
1-800-244-4829 (Español). People who
are deaf, hard of hearing, or have a
speech disability and who have access to
TTY/TDD equipment can call
1-800-733-4829. For more information
about EFTPS, go to
IRS.gov/Payments or
EFPTS.gov.
Mobile Device
To pay through your mobile device,
download the IRS2Go app.
Pay by Cash
Cash is a new in-person payment option
for individuals provided through retail
partners with a maximum of $1,000 per
day per transaction. To make a cash
payment, you must first be registered
online at
OfficialPayments.com/Fed, our
Official Payment provider.
Pay by Check or Money Order
Using the Estimated Tax
Payment Voucher
Before submitting a payment through the
mail using the estimated tax payment
voucher, please consider alternative
methods. One of our safe, quick, and easy
electronic payment options might be right
for you.
If you choose to mail in your payment,
there is a separate estimated tax payment
voucher for each due date. The due date
is shown in the upper right corner.
Complete and send in the voucher only if
you are making a payment by check or
money order.
To complete the voucher, do the
following.
•
Print or type your name, address, and
social security number (SSN) in the space
provided on the estimated tax payment
voucher. If you don’t have and aren’t
eligible to get an SSN, enter your ITIN
wherever your SSN is requested. 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. Don’t include any
overpayment amounts in this box. See
column (e) of the Record of Estimated Tax
Payments, later.
•
Make your check or money order
payable to “United States Treasury.” Don’t
send cash. To help process your payment
accurately, enter the amount on the right
side of the check like this:
$ XXX.XX. Don’t use dashes or lines
(for example, don’t enter “$ XXX-”
or “$ XXX
xx
/100”).
•
Enter “2020 Form 1040-ES (NR)” and
your identifying number (SSN, ITIN, or
EIN) on your check or money order.
•
Enclose, but don’t 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 U.S.A.
Also, note that only the U.S. Postal
Service can deliver to P.O. boxes.
Notice to Taxpayers Presenting
Checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from your
account or to process the payment as a
check transaction. When we use
information from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check back
from your financial institution.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million) or
more. If you are sending $100 million or
more by check, you’ll need to spread the
payment over 2 or more checks with each
check made out for an amount less than
$100 million. This limit doesn't apply to
other methods of payment (such as
electronic payments). Please consider a
method of payment other than check if the
amount of the payment is over $100
million.
Instructions for the 2020
Estimated Tax Worksheet
Line 1. Adjusted gross income. When
figuring the adjusted gross income you
expect in 2020, 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. Use the 2020
Self-Employment Tax and Deduction
Worksheet for Lines 1 and 9 of the
Estimated Tax Worksheet to figure the
amount to subtract when figuring your
expected AGI. This worksheet will also
give you the amount to enter on line 9 of
your estimated tax worksheet.
Line 7. Credits. See the 2019 Form
1040-NR, lines 46 through 51, and the
related instructions for the types of credits
allowed.
Line 9. Self-employment tax. Enter your
self-employment tax on line 9. When
estimating your 2020 net earnings from
self-employment, be sure to use only
92.35% (0.9235) of your total net profit
from self-employment.
Line 10. Other taxes. Use the
instructions for the 2019 Form 1040-NR to
Form 1040-ES (NR) 2020
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determine if you expect to owe, for 2020,
any of the taxes that are entered on Form
1040-NR, lines 57 (additional tax on
distributions only), 59a, 59b, and 60
(including, if applicable, the Additional
Medicare Tax). On line 10, enter the total
of those taxes, subject to the following two
exceptions.
Exception 1. Include household
employment taxes from Form 1040-NR,
line 59a, on this line only if:
•
You will have federal income tax
withheld from wages, pensions, annuities,
or other income effectively connected with
a U.S. trade or business; or
•
You would be required to make
estimated tax payments (to avoid a
penalty) even if you didn’t include
household employment taxes when
figuring your estimated tax.
If you meet one or both of the above,
include in the amount on line 10 the total
of your household employment taxes.
Exception 2. Of the amounts for other
taxes that may be entered on Form
1040-NR, line 60, don’t include on line 10:
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
aren’t required to be paid until the due
date of your income tax return (not
including extensions).
Consider the following items when
determining the amount to enter on
line 10.
Additional Medicare Tax. For details
about the Additional Medicare Tax, see
the Instructions for Form 8959.
Repayment of first-time homebuyer
credit. You must repay the first-time
homebuyer credit if you bought the home
in 2008.
For details about repaying the first-time
homebuyer credit, see the Instructions for
Form 5405.
Line 15b. Prior year's tax. Enter the
2019 tax you figure according to the
instructions in Figuring your 2019 tax,
later, unless you meet one of the following
exceptions.
•
If the AGI shown on your 2019 return is
more than $150,000 ($75,000 if you will
file as married nonresident alien for 2020),
enter 110% of your 2019 tax as figured
next.
This doesn’t apply to farmers or
fishermen.
•
If you filed as married filing jointly for
2019, but you won’t file a joint return for
2020 (for example, because you are a
CAUTION
!
nonresident alien who doesn’t 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 2019 tax to
enter on line 15b.
•
If you didn’t file a return for 2019 or your
2019 tax year was less than 12 full
months, don’t complete line 15b. Instead,
enter the amount from line 15a on
line 15c.
Figuring your 2019 tax. Use the
following instructions to figure your 2019
tax.
1. Form 1040-NR— Use the tax
amount shown on line 61 of your 2019
Form 1040-NR reduced by:
a. Unreported social security and
Medicare tax or RRTA tax from Form
1040-NR, line 56;
b. Any tax included on line 57 on
excess contributions to an IRA, Archer
MSA, Coverdell education savings
account, health savings account, ABLE
account, or on excess accumulations in
qualified retirement plans;
c. Amounts on line 60 as listed in
Exception 2, earlier; and
d. Any refundable credit amounts on
lines 64, 65, and 68, and credit from Form
8885 included on line 69.
2. Form 1040-NR-EZ— Use the tax
amount shown on line 15 of your 2019
Form 1040-NR-EZ.
2020 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet
Keep for Your Records
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 1040-SR) or listed on Schedule K-1 (Form
1065) ............................................................. b.
2. Subtract line 1b from line 1a .............................................
2.
3. Multiply line 2 by 92.35% (0.9235) ........................................
3.
4. Multiply line 3 by 2.9% (0.029) ...............................................................
4.
5. Social security tax maximum income ......................................
5.
$137,700
6. Enter your expected wages (if subject to social security tax or the 6.2% portion of
tier 1 railroad retirement tax) ............................................. 6.
7. Subtract line 6 from line 5 ...............................................
7.
Note. If line 7 is zero or less, enter -0- on line 9 and skip to line 10.
8. Enter the smaller of line 3 or line 7 ........................................
8.
9. Multiply line 8 by 12.4% (0.124) ..............................................................
9.
10. Add lines 4 and 9. Enter the result here and on line 9 of your 2020 Estimated Tax Worksheet ................. 10.
11. Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
Form 1040-NR, line 27. Subtract this amount when figuring your expected AGI on line 1 of
your 2020 Estimated Tax Worksheet ...................................... 11.
* Your net profit from self-employment is found on Schedule C (Form 1040 or 1040-SR), line 31; Schedule F (Form 1040 or 1040-SR), line 34; and Schedule K-1
(Form 1065), box 14, code A.
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2020 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2019 taxes. Use only to figure your 2020 estimated taxes.
Schedule X—Use if your 2020 filing status is Single Schedule Z—Use if your 2020 filing status is Qualifying Widow or
Widower
If line 3
is: The tax is:
If line 3
is: The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $9,875 ----------- + 10% $0 $0 $19,750 ----------- + 10% $0
9,875 40,125 $987.50 + 12% 9,875 19,750 80,250 $1,975.00 + 12% 19,750
40,125 85,525 4,617.50 + 22% 40,125 80,250 171,050 9,235.00 + 22% 80,250
85,525 163,300 14,605.50 + 24% 85,525 171,050 326,600 29,211.00 + 24% 171,050
163,300 207,350 33,271.50 + 32% 163,300 326,600 414,700 66,543.00 + 32% 326,600
207,350 518,400 47,367.50 + 35% 207,350 414,700 622,050 94,735.00 + 35% 414,700
518,400 ----------- 156,235.00 + 37% 518,400 622,050 ----------- 167,307.50 + 37% 622,050
Schedule Y—Use if your 2020 filing status is Married filing
separately (defined in Special Rules, earlier)
Schedule W—Use if your 2020 filing status is Estate or Trust
If line 3
is:
The tax is: If line 3
is:
The tax is:
Over—
But not
over—
of the
amount
over— Over—
But not
over—
of the
amount
over—
$0 $9,875 ----------- + 10% $0 $0 $2,600 ----------- + 10% $0
9,875 40,125 $987.50 + 12% 9,875 2,600 9,450 $260.00 + 24% 2,600
40,125 85,525 4,617.50 + 22% 40,125 9,450 12,950 1,904.00 + 35% 9,450
85,525 163,300 14,605.50 + 24% 85,525 12,950 ----------- 3,129.00 + 37% 12,950
163,300 207,350 33,271.50 + 32% 163,300
207,350 311,025 47,367.50 + 35% 207,350
311,025 --------- 83,653.75 + 37% 311,025
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, sections
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 aren’t 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 and 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 don’t file a return, don’t 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 1040-ES (NR) 2020
-5-
Form 1040-ES (NR) 2020
Intentionally Left Blank
-6-
2020 Estimated Tax Worksheet—For Nonresident Alien Individuals Keep for Your Records
1 Adjusted gross income you expect in 2020 (see instructions) . . . . . . . . . . . . . . . . 1
2a
Estimated itemized deductions. If you plan to itemize deductions, enter the estimated total of your itemized
deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
b
If you qualify for the deduction under section 199A, enter the estimated amount of the deduction you are allowed
on your qualified business income from a qualified trade or business . . . . . . . . . . . . . .
2b
c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c
3 Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Tax. Figure your tax on the amount on line 3 by using the 2020 Tax Rate Schedules, earlier.
Caution: If you will have qualified dividends or a net capital gain, see Worksheet 2-5 in Pub. 505 to figure the tax .
4
5 Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . . . . 5
6 Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040-NR, line 42 6
7 Credits (see instructions). Do not include any income tax withholding on this line . . . . . . . . . . 7
8 Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 8
9 Self-employment tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . 9
10 Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 10
11
Add lines 8 through 10. This is your estimated 2020 tax on income effectively connected with a U.S. trade or
business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12 Total expected 2020 income not effectively connected with a U.S. trade or business . 12
13 Multiply line 12 by 30% or lower tax treaty rate (see the 2019 Form 1040-NR instructions) . . . . . . . 13
14a Add lines 11 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a
b Additional child tax credit, fuel tax credit, net premium tax credit, and refundable credit from Form 8885 . . . 14b
c Total 2020 estimated tax. Subtract line 14b from line 14a. If zero or less, enter -0- . . . . . . . .
▶
14c
15a
Multiply line 14c by 90% (66
2
/3 % for farmers and fishermen) . . . . . . . .
15a
b Required annual payment based on prior year's tax (see instructions) . . . . . 15b
c Required annual payment to avoid a penalty. Enter the smaller of line 15a or 15b . . . . . . . .
▶
15c
Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line
15c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on line 14c 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 14c. For more details, see chapter 2 of Pub. 505.
16 Income tax withheld and estimated to be withheld during 2020 plus any amount paid with Form 1040-C . . . 16
17a Subtract line 16 from line 15c . . . . . . . . . . . . . . . . . 17a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 17b.
b Subtract line 16 from line 14c . . . . . . . . . . . . . . . . .
17b
Is the result less than $1,000?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 18 to figure your required payment.
18
• If your first payment is due April 15, 2020, enter
1
/4 of line 17a (minus any 2019 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, 2020,
enter
1
/2 of line 15c on your first voucher and
1
/4 of line 15c on your second and third vouchers. Reduce each
installment by
1
/3 of line 16 and any 2019 overpayment you are applying to the installment. Do not enter an
amount on line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
-7-
Form 1040-ES (NR) 2020
Intentionally Left Blank
-8-
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see Payment Due Dates.)
Keep for Your Records
Payment
number
Payment
due
date
(a) Amount
due
(b) Date
paid
(c) Check or
money order number or
credit or debit card
confirmation number
(d) Amount paid
(do not include
any convenience fee)
(e) 2019
overpayment
credit applied
(f) Total amount
paid and credited
(add (d) and (e))
1
Apr. 15, 2020
2
Jun. 15, 2020
3
Sep. 15, 2020
4
Jan. 15, 2021*
Total . . . . . . . . . . . . . . . . . . . . . .
▶
* You do not have to make this payment if you file your 2020 tax return by February 1, 2021, and pay the entire balance due with your return.
Tear off here
Form
1040-ES (NR)
Department of the Treasury
Internal Revenue Service
2020
Estimated Tax
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 “United States Treasury.” Write your
identifying number and “2020 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, 2021
Amount of estimated tax you are
paying by
check or
money order.
Dollars
Cents
Print or type
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and middle initial Your last name
Address (number, street, and apt. no.)
City, state, and ZIP code
Foreign country name Foreign province/state/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
-9-
Form 1040-ES (NR) 2020
Intentionally Left Blank
-10-
Form
1040-ES (NR)
Department of the Treasury
Internal Revenue Service
2020
Estimated Tax
Payment Voucher
3
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 “United States Treasury.” Write your
identifying number and “2020 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 Sept. 15, 2020
Amount of estimated tax you are
paying by
check or
money order.
Dollars
Cents
Print or type
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and middle initial Your last name
Address (number, street, and apt. no.)
City, state, and ZIP code
Foreign country name Foreign province/state/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ES (NR)
Department of the Treasury
Internal Revenue Service
2020
Estimated Tax
Payment Voucher
2
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 “United States Treasury.” Write your
identifying number and “2020 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 June 15, 2020
Amount of estimated tax you are
paying by
check or
money order.
Dollars
Cents
Print or type
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and middle initial Your last name
Address (number, street, and apt. no.)
City, state, and ZIP code
Foreign country name Foreign province/state/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Tear off here
Form
1040-ES (NR)
Department of the Treasury
Internal Revenue Service
2020
Estimated Tax
Payment Voucher
1
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 “United States Treasury.” Write your
identifying number and “2020 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 April 15, 2020
Amount of estimated tax you are
paying by
check or
money order.
Dollars
Cents
Print or type
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)
Your first name and middle initial Your last name
Address (number, street, and apt. no.)
City, state, and ZIP code
Foreign country name Foreign province/state/county Foreign postal code
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
-11-
Form 1040-ES (NR) 2020
Intentionally Left Blank
-12-
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