This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 1040-ES (NR)
for the current year.
IRS Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals is a form used by nonresident aliens to calculate and pay estimated tax on income that isn't subject to withholding to the Internal Revenue Service (IRS) and to inform the IRS about financial activity on U.S. territory.
The income subject to reporting includes but is not limited to:
Form 1040-ES (NR) was re-released for the current year on February 4, 2019. A fillable version of the form can be downloaded through the link below.
Complete Form 1040-ES (NR) instructions can be found on pages 1 through 5 of the form. Estimated tax for nonresident aliens must generally be paid in full by April 15, 2019, or in four equal amounts by the following dates:
The estimated tax can be paid via several different methods:
Instructions for the estimated tax payment voucher are as follows:
You cannot pay tax exceeding $100 million on nonresident alien individuals with a single check. In order, to pay taxes of $100 million or more with a check or money order, you need to spread the payment over two or more checks with each check carrying less than $100 million. Other taxpaying methods do not stipulate any payment amount limit and may be more suitable for paying amounts of $100 million or more.