2015 Form 1040-ES (NR)” and 1-800-244-4829 (Español)
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Userid: CPM Schema: instrx Leadpct: 100% Pt. size: 9 Draft Ok to Print AH XSL/XML Fileid: … 040-ES(NR)/2015/A/XML/Cycle06/source (Init. & Date) _______ Page 1 of 5 9:04 - 23-Jan-2015 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury 2015 Internal Revenue Service Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals Future developments. For the latest Special Rules For details on how to get forms and publications, go to information about developments related to There are special rules for farmers, www.irs.gov/Forms- &-Pubs or Form 1040-ES (NR) and its instructions, fishermen, certain household employers, see the instructions for your tax return. For such as legislation enacted after they were and certain higher income taxpayers. published, go to www.irs.gov/ information for taxpayers residing outside form1040esnr. Farmers and fishermen. If at least the United States, go to www.irs.gov/ two-thirds of your gross income for 2014 Individuals/International-Taxpayers. or 2015 is from farming or fishing, Purpose of This Package 2 substitute 66 3% for 90% in (2a) under If you have tax questions, call If you are a nonresident alien, use this General Rule, earlier. 1-800-829-1040 for assistance. package to figure and pay your estimated Persons living outside the United Household employers. When tax for 2015. See Who Must Make States can call 267-941-1000 (not toll estimating the tax on your 2015 tax return, Estimated Tax Payments to determine if free). For TTY/TDD help, call include your household employment taxes you are required to use this package. 1-800-829-4059. Persons who are deaf, if either of the following applies. hard of hearing, or have a speech Estimated tax is the method used to You will have federal income tax disability can also contact the IRS through pay tax on income that is not subject to withheld from wages, pensions, annuities, relay services such as the Federal Relay withholding. See the 2014 Instructions for or other income effectively connected with Service available at www.gsa.gov/ Form 1040NR, U.S. Nonresident Alien a U.S. trade or business. fedrelay. Income Tax Return, or Form 1040NR-EZ, You would be required to make U.S. Income Tax Return for Certain estimated tax payments to avoid a penalty Nonresident Aliens With No Dependents, even if you did not include household What's New for details on income that is taxable. employment taxes when figuring your Use your 2014 tax return as a guide in Estimated tax for an estate or trust. If estimated tax. figuring your 2015 estimated tax, but be you are using this package to figure and Higher income taxpayers. If your sure to consider the following. pay estimated tax for a nonresident alien adjusted gross income (AGI) for 2014 was Personal exemption amount increased estate or trust, use the 2014 Form more than $150,000 ($75,000 if your filing for certain taxpayers. For 2015, the 1040NR as a guide in figuring the estate's status for 2015 is married filing personal exemption amount is increased or trust's 2015 estimated tax. You also separately), substitute 110% for 100% in to $4,000 for taxpayers with adjusted may find it helpful to refer to the 2015 (2b) under General Rule, earlier. This rule gross income at or below $154,950. Use Form 1041-ES. does not apply to farmers or fishermen. the Worksheet 2-6 in Pub. 505 to figure Change of address. If your address has Married filing separately. Your filing your deduction. changed, file Form 8822, Change of status is married filing separately if you will Limitation on itemized deductions. For Address, to update your record. check filing status box 3, 4, or 5 on your 2015, itemized deductions for taxpayers 2015 Form 1040NR or filing status box 2 with adjusted gross income above Who Must Make Estimated on your 2015 Form 1040NR-EZ. $154,950 may be reduced. Use Tax Payments Worksheet 2-5 in Pub. 505 to figure your Increase Your Withholding deduction. General Rule If you also receive salaries and wages, Standard mileage rate. For 2015, the In most cases, you must pay estimated tax you may be able to avoid having to make rate for business use of your vehicle for 2015 if both of the following apply. estimated tax payments on your other income by asking your employer to take increased to 57.5 cents per mile. The rate 1. You expect to owe at least $1,000 more tax out of your earnings. To do this, for use of your vehicle to move has in tax for 2015, after subtracting your file a new Form W-4, Employee's decreased to 23 cents per mile. The rate withholding and refundable credits. Withholding Allowance Certificate, with of 14 cents per mile for charitable use is 2. You expect your withholding and your employer. unchanged. refundable credits to be less than the Social security tax. For 2015, the smaller of: Additional Information You maximum amount of earned income a. 90% of the tax to be shown on your May Need (wages and net earnings from 2015 tax return, or self-employment) subject to the social You can find most of the information you security tax is $118,500. b. 100% of the tax shown on your will need in Pub. 505, Tax Withholding and 2014 tax return. Your 2014 tax return must Estimated Tax. cover all 12 months. Reminder Other available information: Advance payments of the premium tax Note. These percentages may be Pub. 519, U.S. Tax Guide for Aliens. credit. If you buy health insurance different if you are a farmer, fisherman, or Instructions for the 2014 Form 1040NR through the Health Insurance higher income taxpayer. See Special or Form 1040NR-EZ. Rules, later. Marketplace, you may be eligible for Important Changes. Go to IRS.gov, advance payments of the premium tax click on Forms & Pubs, and then on credit to help pay for your insurance Changes to Current Forms & Publications. coverage. Receiving too much in advance Jan 23, 2015 Cat. No. 50007F Page 2 of 5 Fileid: … 040-ES(NR)/2015/A/XML/Cycle06/source 9:04 - 23-Jan-2015 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. will affect your refund or balance due. or you can pay it in three installments. If Name Change Promptly report changes in income or you pay the tax in three installments: 1 If you changed your name because of family size to your Marketplace. You may 2 is due by June 15, 2015, 1 marriage, divorce, etc., and you made want to consider this when figuring your 4 is due by September 15, 2015, and estimated tax payments using your former 1 estimated taxes for 2015. See Form 8962 4 is due by January 15, 2016. name, attach a statement to the front of and its instructions for more information. We do not send notices your 2015 paper income tax return. On the reminding you to make your statement, show all of the estimated tax How To Figure Your estimated tax payments. You payments you made for 2015 and the must make each payment by the due date. name and identifying number under which Estimated Tax you made the payments. You will need: If you mail your payment in the United If your identifying number is a social The 2015 Estimated Tax Worksheet. States and it is postmarked by the due security number, be sure to report the The Instructions for the 2015 Estimated date, the date of the U.S. postmark is change to your local Social Security Tax Worksheet. considered the date of the payment. If Administration office before filing your The 2015 Tax Rate Schedules for your your payments are late or you did not pay 2015 tax return. This prevents delays in filing status.* enough, you may be charged a penalty for processing your return and issuing Your 2014 tax return and instructions to underpaying your tax. See When a refunds. It also safeguards your future use as a guide to figuring your income, Penalty Is Applied, later. deductions, and credits (but be sure to social security benefits. For more details, consider the items listed under What's You can make more than four call the Social Security Administration at New, earlier). TIP estimated tax payments. To do 1-800-772-1213 (For TTY/TDD, call so, make a copy of one of your 1-800-325-0778) or go to www.ssa.gov. * If you are married, you generally must unused estimated tax payment vouchers, use Tax Rate Schedule Y. For exceptions, fill it in, and mail it with your payment. If If your identifying number is an see chapter 5 of Pub. 519. you make more than four payments, to IRS-issued individual taxpayer avoid a penalty make sure the total of the identification number (ITIN), you do not Matching estimated tax payments to amounts you pay during a payment period have to contact the Social Security income. If you receive your income is at least as much as the amount required Administration. unevenly throughout the year (for to be paid by the due date for that period. example, because you operate your For other payment methods, see How To How To Amend Estimated business on a seasonal basis or you have Pay Estimated Tax, later. a large capital gain late in the year), you Tax Payments To change or amend your estimated tax may be able to lower or eliminate the No income subject to estimated tax payments, refigure your total estimated tax amount of your required estimated tax during first payment period.