Page 6 - IRS Individual Tax Forms

2020 Department of theTreasury

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
information about developments related to There are special rules for farmers, and publications, go to IRS.gov/
Form 1040-ES (NR) and its instructions, fishermen, certain household employers, FormsPubs or see theinstructions
such as legislation enacted after theywere and certain higher incometaxpayers. for your tax return. For informationfor
published, go toIRS.gov/Form1040ESNR. taxpayers residing outside theUnited
Farmers and fishermen. If at least States, go to IRS.gov/Individuals/
Purpose of This Package two-thirds of your gross income for 2019 International-Taxpayers.
If you are a nonresident alien, use this or 2020 is from farming or fishing, If you have tax questions and you
substitute 66 2 /3% for 90% in (2a) under
package to figure and pay your estimated General Rule, earlier. live outside the United States, you
tax for 2020. See Who Must Make can call 267-941-1000 (nottoll
Estimated Tax Payments to determine if Household employers. When estimating free).
you are required to use thispackage. the tax on your 2020 tax return, include
your household employmenttaxes
Estimated tax is the method used to What's New
pay tax on income that isn’t subject to if either of the followingapplies.
• You will have federal incometax
withholding. See the 2019 Instructions for withheld from wages, pensions, annuities, In figuring your 2020 estimated tax, be
Form 1040-NR, U.S. Nonresident Alien or other income effectively connectedwith sure to consider thefollowing.
Income Tax Return, or Form1040-NR-EZ, Standard mileage rate. For 2020, the
U.S. Income Tax Return for Certain a U.S. trade orbusiness. rate for business use of your vehicle
Nonresident Aliens With NoDependents, • You would be required tomake decreased to 57.5 cents a mile. The rate
for details on income that is taxable. estimated tax payments to avoid a penalty for use of your vehicle to move has
even if you didn’t include household
Estimated tax for an estate or trust. If employment taxes when figuring your decreased to 17 cents a mile. The rate of
you are using this package to figure and estimated tax. 14 cents a mile for charitable use is
pay estimated tax for a nonresident alien unchanged.
estate or trust, use the 2019 Form Higher income taxpayers. If your Social security tax. For 2020, the
1040-NR as a guide in figuring the estate's adjusted gross income (AGI) for 2019 was maximum amount of earned income
or trust's 2020 estimated tax. You may more than $150,000 ($75,000 if your filing (wages and net earningsfrom
also find it helpful to refer to the 2020 status for 2020 is married nonresident self-employment) subject to thesocial
Form 1041-ES. alien), substitute 110% for 100% in (2b) security tax is$137,700.
under General Rule, earlier. This rule
Change of address. If your address has doesn’t apply to farmers orfishermen. Adoption credit or exclusion. For 2020,
changed, file Form 8822, Change of the maximum adoption credit or exclusion
Address, to update yourrecord. Increase Your Withholding for employer-provided adoption benefits
If you also receive salaries and wages, has increased to $14,300. In order to
Who Must Make Estimated you may be able to avoid having to make claim either the credit or exclusion, your
Tax Payments estimated tax payments on your other modified adjusted gross income must be
income by asking your employer to take less than $254,520.
General Rule more tax out of your earnings. To do this,
In most cases, you must pay estimated tax file a new Form W-4, Employee's Reminders
Withholding Certificate, with your
for 2020 if both of the following apply. employer. Individual taxpayer identification num-
1. You expect to owe at least $1,000 in You can use the TaxWithholding ber (ITIN) renewal. If you were assigned
tax for 2020, after subtracting your an ITIN before January 1, 2013, or if you
withholding and refundablecredits. TIP Estimator IRS.gov/W4Appto have an ITIN that you haven't included on
2. You expect your withholdingand determine whether you needto a tax return in the last 3 consecutive
years, you may need to renew it. For
refundable credits to be less than the have your withholding increasedor more information, see the instructions for
smaller of: decreased. Form W-7.
a. 90% of the tax to be shown on your
2020 tax return,or Additional Information You Advance payments of the premium tax
b. 100% of the tax shown on your 2019 May Need credit. If you buy health care insurance
through the Health Insurance
tax return. Your 2019 tax return must You can find most of the information you Marketplace, you may be eligible for
cover all 12 months. will need in Pub. 505, Tax Withholding and advance payments of the premium tax
Estimated Tax. credit to help pay for your insurance
Note. These percentages may be coverage. Receiving too little or too much
different if you are a farmer, fisherman, or Other available information: in advance will affect your refund or
higher income taxpayer. See Special • Pub. 519, U.S. Tax Guide forAliens. balance due. Promptly report changes in
Rules, later. • Instructions for the 2019 Form1040-NR your income or family size to your
or Form1040-NR-EZ. Marketplace. See Form 8962 and its
instructions for more information.

Mar 11, 2020 Cat. No. 50007F