Page 9 - IRS Individual Tax Forms

determine if you expect to owe, for 2020, tax credit when not eligible. Thesetaxes nonresident alien who doesn’t elect to be
any of the taxes that are entered on Form aren’t required to be paid until the due treated as a U.S. resident (seePub. 519)),
1040-NR, lines 57 (additional tax on date of your income tax return (not see General Rule in chapter 4 of Pub. 505
distributions only), 59a, 59b, and 60 including extensions). to figure your share of the 2019 tax to
(including, if applicable, the Additional Consider the following itemswhen enter on line15b.
Medicare Tax). On line 10, enter the total determining the amount to enter on •If you didn’t file a return for 2019 or your
of those taxes, subject to the following two line 10. 2019 tax year was less than 12 full
exceptions. months, don’t complete line 15b. Instead,
Additional Medicare Tax. For details enter the amount from line 15aon
Exception 1. Include household about the Additional Medicare Tax, see
employment taxes from Form1040-NR, the Instructions for Form8959. line 15c.
line 59a, on this line onlyif: Figuring your 2019 tax. Use the
• You will have federal incometax Repayment of first-time homebuyer following instructions to figure your2019
withheld from wages, pensions, annuities, credit. You must repay the first-time tax.
or other income effectively connectedwith homebuyer credit if you bought the home 1. Form 1040-NR— Use the tax
a U.S. trade or business;or in 2008. amount shown on line 61 of your 2019
• You would be required tomake For details about repaying the first-time Form 1040-NR reduced by:
estimated tax payments (to avoid a homebuyer credit, see the Instructions for a. Unreported social security and
penalty) even if you didn’t include Form 5405. Medicare tax or RRTA tax from Form
household employment taxes when Line 15b. Prior year's tax. Enter the 1040-NR, line 56;
figuring your estimatedtax. 2019 tax you figure according to the
If you meet one or both of the above, instructions in Figuring your 2019 tax, b. Any tax included on line 57 on
excess contributions to an IRA, Archer
include in the amount on line 10 the total later, unless you meet one of thefollowing MSA, Coverdell education savings
of your household employmenttaxes.
exceptions. account, health savings account, ABLE
Exception 2. Of the amounts for other •If the AGI shown on your 2019 return is account, or on excess accumulations in
taxes that may be entered on Form more than $150,000 ($75,000 if you will qualified retirement plans;
1040-NR, line 60, don’t include on line 10: file as married nonresident alien for2020), c. Amounts on line 60 as listedin
recapture of a federal mortgage subsidy, enter 110% of your 2019 tax as figured Exception 2, earlier;and
uncollected social security and Medicare next. d. Any refundable credit amounts on
tax or RRTA tax on tips or group-term life This doesn’t apply to farmersor lines 64, 65, and 68, and credit from Form
insurance, excise tax on excess golden ! 8885 included on line69.
parachute payments, look-back interest fishermen.
due under section 167(g) or 460(b), excise CAUTION 2. Form 1040-NR-EZ— Use the tax
tax on insider stock compensation from an •If you filed as married filing jointly for amount shown on line 15 of your 2019
expatriated corporation, or additional tax 2019, but you won’t file a joint return for Form 1040-NR-EZ.
on advance payments of healthcoverage 2020 (for example, becauseyou are a

2020 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated TaxWorksheet Keep for YourRecords

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.

-4- Form 1040-ES (NR) 2020