2009 Form 1040-ES (NR)

Department of the Treasury

Internal Revenue Service

Form 1040-ES(NR)

U.S. Estimated Tax for Nonresident Alien Individuals

separately), substitute 110% for 100% in Additional child tax credit. The earned

Purpose of This Package

(2) under General rule, earlier. This rule income threshold generally needed to

If you are a nonresident alien, use this

does not apply to farmers or fishermen. qualify for the additional child tax credit

package to figure and pay your estimated

increases to $12,550.

Increase your withholding. If you also

tax. If you are not required to make

receive salaries and wages, you may be

Definition of qualifying child revised.

estimated tax payments for 2009, you can

able to avoid having to make estimated

The following changes have been made

discard this package.

tax payments on your other income by

to the definition of a qualifying child.

Estimated tax is the method used to

asking your employer to take more tax out

• Your qualifying child must be younger

pay tax on income that is not subject to

of your earnings. To do this, file a new

than you.

withholding. See the 2008 Instructions for

Form W-4, Employee’s Withholding

• A child cannot be your qualifying child if

Form 1040NR, U.S. Nonresident Alien

Allowance Certificate, with your employer.

he or she files a joint return, unless the

Income Tax Return, or Form 1040NR-EZ,

return was filed only as a claim for refund.

U.S. Income Tax Return for Certain

• If the parents of a child can claim the

Additional Information You

Nonresident Aliens With No Dependents,

child as a qualifying child but no parent so

for details on income that is taxable.

May Need

claims the child, no one else can claim

Estimated tax for an estate or trust. If

the child as a qualifying child unless that

You can find most of the information you

you are using this package to figure and

person’s AGI is higher than the highest

will need in Pub. 505, Tax Withholding

pay estimated tax for a nonresident alien

AGI of any parent of the child.

and Estimated Tax.

estate or trust, use the 2008 Form

• Your child is a qualifying child for

Other available information:

1040NR as a guide in figuring the estate’s

purposes of the child tax credit only if you

• Pub. 519, U.S. Tax Guide for Aliens.

or trust’s 2009 estimated tax. You may

can and do claim an exemption for him or

• Pub. 553, Highlights of 2008 Tax

also find it helpful to refer to the 2009

her.

Changes.

Form 1041-ES.

Divorced or separated parents. A

• Instructions for the 2008 Form 1040NR

Change of address. If your address has

noncustodial parent claiming an

or 1040NR-EZ.

changed, file Form 8822, Change of

exemption for a child can no longer attach

• What’s Hot. Go to www.irs.gov, click on

Address, to update your record.

certain pages from a divorce decree or

More Forms and Publications, and then

separation agreement executed after

on What’s Hot in forms and publications.

Who Must Make Estimated

2008. The noncustodial parent will have

For details on how to get forms and

to attach Form 8332 or a similar

Tax Payments

publications, see the instructions for your

statement signed by the custodial parent,

tax return. If you have tax questions, call

General rule. In most cases, you must

whose only purpose is to release a claim

1-800-829-1040 for assistance. For TTY/

make estimated tax payments if you

to exemption.

TDD help, call 1-800-829-4059. Persons

expect to owe at least $1,000 in tax for

Limit on exclusion of gain on sale of

living outside the United States may call

2009 (after subtracting your withholding

main home. Generally, gain from the

215-516-2000 (not toll-free).

and credits) and you expect your

sale of your main home is no longer

withholding and credits to be less than the

excludable from income if it is allocable to

smaller of:

What’s New

periods after 2008 where neither you nor

1. 90% of the tax shown on your 2009

Use your 2008 tax return as a guide in

your spouse (or your former spouse) used

tax return, or

figuring your 2009 estimated tax, but be

the property as a main home. See Pub.

2. 100% of the tax shown on your

sure to consider the following changes.

553 for more details.

2008 tax return (but see Higher income

For more information on these changes

taxpayers on this page).

Standard mileage rates. The rate for

and other changes that may affect your

business use of your vehicle is reduced to

2009 estimated tax, see Pub. 553.

However, if you did not file a 2008 tax

55 cents a mile. The rate for use of your

IRA deduction expanded. You may be

return or if your 2008 return did not cover

vehicle to move is reduced to 24 cents a

able to take an IRA deduction if you were

12 months, item (2) above does not

mile. The rate of 14 cents a mile for

covered by a retirement plan and your

apply.

charitable use is unchanged.

modified AGI is less than $65,000

Special rules. There are special rules

Personal casualty and theft loss limit.

($109,000 if qualifying widow(er)). If your

for farmers, fishermen, certain household

A personal casualty or theft loss must

spouse was covered by a retirement plan,

employers, and certain higher income

exceed $500 to be allowed. This is in

but you were not, you may be able to take

taxpayers.

addition to the 10% of AGI limit that

an IRA deduction if your modified AGI is

Farmers and fishermen. If at least

generally applies to the net loss.

less than $176,000.

two-thirds of your gross income for 2008

Nonbusiness energy property credit.

Elective salary deferrals. The

or 2009 is from farming or fishing,

This credit, which expired after 2007, has

maximum amount you can defer under all

substitute 66

/3% for 90% in (1) under

been reinstated. It has also been

plans is generally limited to $16,500

General rule, earlier.

expanded to include certain asphalt roofs

($11,500 if you have only SIMPLE plans;

Household employers. When

and stoves that burn biomass fuel.

$19,500 for section 403(b) plans if you

estimating the tax on your 2009 tax

Generally, the credit is equal to (a) 10%

qualify for the 15-year rule). The catch-up

return, include your household

of the amount paid during the year for

contribution limit for individuals age 50 or

employment taxes if either of the following

qualified energy efficiency improvements

older at the end of the year is increased

applies.

installed during the year plus (b) any

to $5,500 (except for section 401(k)(11)

• You will have federal income tax

residential energy property costs paid

plans and SIMPLE plans, for which this

withheld from wages, pensions, annuities,

during the year. However, this credit is

limit remains unchanged).

or other income effectively connected with

limited as follows.

a U.S. trade or business.

Temporary waiver of required

• You would be required to make

minimum distribution rules for certain

• A total credit limit of $500,

estimated tax payments to avoid a

retirement plans and IRAs. No

• A total credit limit of $200 for windows,

penalty even if you did not include

minimum distribution is required from your

• A maximum credit for residential

household employment taxes when

IRA or employer provided qualified energy property costs of $50 for any

figuring your estimated tax.

retirement plan for 2009. For more advanced main air circulating fan; $150

Higher income taxpayers. If your information, see Pub. 575, Pension and for any qualified natural gas, propane, or

adjusted gross income (AGI) for 2008 Annuity Income (Including Simplified oil furnace or hot water boiler; and $300

was more than $150,000 ($75,000 if your General Rule), or Pub. 590, Individual for any other item of qualified energy

filing status for 2009 is married filing Retirement Arrangements (IRAs). property.

Cat. No. 50007F

Each of the above dollar limits is property credit, mortgage interest credit, If your payments are late or you did

reduced by any credits you claimed for and the District of Columbia first-time

not pay enough, you may be charged a

any item subject to the same dollar limit homebuyer credit are not allowed against

penalty for underpaying your tax. See

for tax years 2006 and 2007. the AMT and a new tax liability limit

When a Penalty Is Applied on page 3.

applies. For most people, this limit is your

Qualified energy efficient

regular tax minus any tentative minimum

improvements. Qualified energy

tax. If you want, you can make more

efficiency improvements are the following

than four estimated tax payments.

items installed on or in a home located in

To do so, make a copy of one of

TIP

the United States that you own and use

your unused estimated tax payment

as your main home if such items are new

vouchers, fill it in, and mail it with your

How To Figure Your

and can be expected to remain in use for

payment. For other payment methods,

at least 5 years.

Estimated Tax

see Pay Electronically on page 3.

You will need:

• Any insulation material or system that

• The 2009 Estimated Tax Worksheet on

is specifically or primarily designed to No income subject to estimated tax

page 5.

reduce the heat loss or gain of a home

during first payment period. If, after

• The Instructions for the 2009 Estimated

when installed in or on such home.

the first payment period, you have a large

Tax Worksheet on page 3.

• Exterior windows (including skylights).

change in income, deductions, additional

• The 2009 Tax Rate Schedules on page

• Exterior doors.

taxes, or credits that requires you to start

3 for your filing status.*

• Any metal or asphalt roof installed on a

• Your 2008 tax return and instructions to

making estimated tax payments, you

home, but only if such roof has

use as a guide to figuring your income,

should figure the amount of your

appropriate pigmented coatings or cooling

deductions, and credits (but be sure to

estimated tax payments by using the

granules that are specifically and primarily

consider the items listed under What’s

annualized income installment method,

designed to reduce the heat gain of such

New, earlier).

explained in chapter 2 of Pub. 505. If you

home.

use the annualized income installment

* If you are married, you must

method, file Form 2210, Underpayment of

To qualify for the credit, qualified

generally use Tax Rate Schedule Y. For

Estimated Tax by Individuals, Estates,

energy efficiency improvements

exceptions, see Pub. 519, U.S. Tax Guide

and Trusts, with your 2009 tax return,

must meet certain energy

CAUTION

for Aliens.

even if no penalty is owed.

efficiency requirements. You may rely on

the manufacturer’s written certification

Matching estimated tax payments to

that these requirements have been met.

Farmers and fishermen. If at least

income. If you receive your income

two-thirds of your gross income for 2008

Residential energy property costs.

unevenly throughout the year (for

or 2009 is from farming or fishing, you

Residential energy property costs are

example, because you operate your

can do one of the following.

costs of new qualified energy property

business on a seasonal basis), you may

that is installed on or in connection with a

be able to lower or eliminate the amount

• Pay all of your estimated tax by

home located in the United States that

of your required estimated tax payment

January 15, 2010, or

you own and use as your main home.

for one or more periods by using the

• File your 2009 Form 1040NR by March

This includes labor costs properly

annualized income installment method.

1, 2010, and pay the total tax due. In this

allocable to the onsite preparation,

See chapter 2 of Pub. 505 for details.

case, 2009 estimated tax payments are

assembly, or original installation of the

not required to avoid a penalty.

property. Qualified energy property is any

Changing your estimated tax. To

of the following.

amend or correct your estimated tax, see

Fiscal year taxpayers. You are on a

How To Amend Estimated Tax Payments

• Certain electric heat pump water

fiscal year if your 12-month tax period

on this page.

heaters; electric heat pumps; central air

ends on any day except December 31.

conditioners; and natural gas, propane, or

Due dates for fiscal year taxpayers are

oil water heaters.

You cannot make joint estimated

the 15th day of the 4th (if applicable), 6th,

• Certain stoves that use the burning of

tax payments if you or your

and 9th months of your current fiscal

biomass fuel to heat a home or to heat

spouse is a nonresident alien, you

CAUTION

year, and the 1st month of the following

water for use in a home.

are separated under a decree of divorce

fiscal year. If any payment date falls on a

• Qualified natural gas, propane, or oil

or separate maintenance, or you and your

Saturday, Sunday, or legal holiday, use

furnace or hot water boilers.

spouse have different tax years.

• Certain advance main air circulating

the next business day.

fans used in a natural gas, propane, or oil

furnace.

Payment Due Dates

If you have wages subject to U.S. income

Name Change

To qualify for the credit, qualified

tax withholding, you can pay all of your

If you changed your name because of

energy property must meet certain

estimated tax by April 15, 2009, or in four

marriage, divorce, etc. and you made

performance and quality

CAUTION

equal amounts by the dates shown below.

estimated tax payments using your former

standards. You may rely on the

manufacturer’s written certification that

name, attach a statement to the front of

1st payment ........... April 15, 2009

these standards have been met.

your 2009 income tax return. On the

2nd payment ........... June 15, 2009

statement, show all of the estimated tax

3rd payment ........... Sept. 15, 2009

Residential energy efficient property

payments you made for 2009, and the

4th payment ........... Jan. 15, 2010*

credit. The 30% credit for qualified solar

name and identifying number under which

electric property is no longer limited to

you made the payments.

$2,000 per year.

If you do not have wages subject to

U.S. income tax withholding, you can pay

Decreased section 179 expense

all of your estimated tax by June 15,

deduction. The maximum section 179

How To Amend Estimated

2009, or you can pay it in three

expense deduction for most taxpayers

installments. If you pay the tax in three

decreases to $133,000. This limit is

Tax Payments

installments,

/2 is due by June 15, 2009,

reduced (but not below zero) by the

To change or amend your estimated tax

/4 is due by September 15, 2009, and

amount by which the cost of section 179

payments, refigure your total estimated

by January 15, 2010.*

property placed in service during the year

tax payments due (line 18a of the

exceeds $530,000.

worksheet on page 5). Then, to figure the

* You do not have to make the

payment due for each remaining payment

Alternative minimum tax (AMT)

payment due January 15, 2010, if you file

period, see Amended estimated tax under

exemption amount decreased. The

your 2009 Form 1040NR or 1040NR-EZ

Regular Installment Method in chapter 2

AMT exemption amount is decreased to

by February 1, 2010, and pay the entire

$33,750 ($45,000 if a qualifying

of Pub. 505. If an estimated tax payment

balance due with your return.

widow(er); $22,500 if married filing

for a previous period is less than

separately).

one-fourth of your amended estimated

We do not send notices reminding

tax, you may owe a penalty when you file

Certain credits not allowed against the you to make your estimated tax

your return.

AMT. The credit for child and dependent payments. You must make each

CAUTION

care expenses, nonbusiness energy payment by the due date.

-2-

due date of your income tax return (not choose to credit against your 2009 tax,

including extensions). but do not include the overpayment

Instructions for the 2009

amount in this box.

Line 19. If you are a household

Estimated Tax Worksheet

• Make your check or money order

employer and you make advance EIC

payable to the “United States Treasury.”

Line 1. Adjusted Gross Income. Use

payments to your employee(s), reduce

Do not send cash. To help process your

your 2008 tax return (Form 1040NR or

your required estimated tax payment for

payment, enter the amount on the right

1040NR-EZ) and instructions as a guide

each period by the amount of advance

side of the check like this: $ XXX.XX. Do

to figuring the adjusted gross income you

EIC payments paid during the period.

not use dashes or lines (for example, do

expect in 2009 (but be sure to consider

not enter “$ XXX-” or “$ XXX

100

”).

the changes listed under What’s New that

When a Penalty Is Applied

• Enter your identifying number (SSN or

begins on page 1).

In some cases, you may owe a penalty

ITIN) and “2009 Form 1040-ES(NR)” on

Line 9. Credits. See the instructions for

when you file your return. The penalty is

your check or money order.

the 2008 Form 1040NR, lines 44 through

imposed on each underpayment for the

• Enclose, but do not staple or attach,

49.

number of days it remains unpaid. A

your payment with the estimated tax

penalty may be applied if you did not pay

payment voucher.

Line 11. Other Taxes. Use the

enough estimated tax for the year or you

• Mail your estimated tax payment

instructions for the 2008 Form 1040NR to

did not make the payments on time or in

voucher to the Internal Revenue Service,

determine if you expect to owe, for 2009,

the required amount. A penalty may apply

P.O. Box 1300, Charlotte, NC

any of the taxes that would have been

even if you have an overpayment on your

28201-1300, USA. Also, note that only

entered on line 54 (additional tax on early

tax return.

the U.S. Postal Service can deliver to

distributions only), line 56, and any

P.O. boxes.

write-ins on line 57 of the 2008 Form

The penalty may be waived under

1040NR. On line 11, enter the total of

certain conditions. See chapter 4 of Pub.

Pay Electronically

those taxes, subject to the following two

505 for details.

Paying electronically helps to ensure

exceptions.

timely receipt of your estimated tax

How To Pay Estimated Tax

Exception 1. Include household

payment. You can pay electronically

employment taxes (line 56) on this line

using the following convenient, safe, and

Pay by Check or Money Order

only if:

secure electronic payment options.

Using the Estimated Tax

• You will have federal income tax

• Electronic Federal Tax Payment

withheld from wages, pensions, annuities,

Payment Voucher

System (EFTPS).

or other income effectively connected with

There is a separate estimated tax

• Credit card.

a U.S. trade or business, or

payment voucher for each due date. The

When you pay taxes electronically,

• You would be required to make

due date is shown in the upper right

there is no check to write and no voucher

estimated tax payments (to avoid a

corner. Complete and send in the voucher

to mail. Payments can be made 24 hours

penalty) even if you did not include

only if you are making a payment by

a day, 7 days a week. You will receive a

household employment taxes when

check or money order.

confirmation number or electronic

figuring your estimated tax.

To complete the voucher, do the

acknowledgment of the payment. See

If you meet one or both of the above,

following.

below for details. Also see www.irs.gov,

include in the amount on line 11 the total

• Print or type your name, address, and

keyword “e-pay,” and click on “Electronic

of your household employment taxes

social security number (SSN) in the space

Payment Options Home Page.”

before subtracting advance EIC payments

provided on the estimated tax payment

made to your employee(s).

Pay by Electronic Federal Tax

voucher. If you do not have, and are not

Payment System (EFTPS)

Exception 2. Of the amounts for eligible to obtain, an SSN, enter your

other taxes that may be entered on line IRS-issued individual taxpayer EFTPS is a free tax payment system

57, do not include on line 11 tax on identification number (ITIN). To apply for where you input your tax payment

recapture of a federal mortgage subsidy, an ITIN, see Form W-7, Application for information electronically, online, or by

uncollected employee social security and IRS Individual Taxpayer Identification phone. Through EFTPS, you can

Medicare tax or RRTA tax on tips or Number. schedule one-time or recurring payments

group-term life insurance, tax on golden

• Enter in the box provided on the for withdrawal from your checking or

parachute payments, look-back interest estimated tax payment voucher only the savings account up to 365 days in

due under section 167(g) or 460(b), or amount you are sending in by check or advance. You can also modify or cancel

excise tax on insider stock compensation money order. When making payments of payments up to 2 business days before

from an expatriated corporation. These estimated tax, be sure to take into the scheduled withdrawal date. To use

taxes are not required to be paid until the account any 2008 overpayment that you EFTPS, you must enroll. Enroll online at

2009 Tax Rate Schedules

Caution: Do not use these Tax Rate Schedules to figure your 2008 taxes. Use only to figure your 2009 estimated taxes.

Schedule X — Use if your 2009 filing status is Single Schedule Z — Use if your 2009 filing status is Qualifying Widow or

Widower

of the of the

If line 5 is: But not The tax is: amount If line 5 is: But not The tax is: amount

Over — over— over — Over — over — over —

$0 $8,350 - - - - - - 10% $0 $0 $16,700 - - - - - - 10% $0

8,350 33,950 $835.00 + 15% 8,350 16,700 67,900 $1,670.00 + 15% 1,670

33,950 82,250 4,675.00 + 25% 33,950 67,900 137,050 9,350.00 + 25% 67,900

82,250 171,550 16,750.00 + 28% 82,250 137,050 208,850 26,637.50 + 28% 137,050

171,550 372,950 41,754.00 + 33% 171,550 208,850 372,950 46,741.50 + 33% 208,850

372,950 - - - - - - 108,216.00 + 35% 372,950 372,950 - - - - - - 100,894.50 + 35% 372,950

Schedule Y — Use if your 2009 filing status is Married filing separately Schedule W—Use if your 2009 filing status is Estate or Trust

of the of the

If line 5 is: But not The tax is: amount If line 5 is: But not The tax is: amount

Over — over— over — Over — over — over —

$0 $8,350 - - - - - - 10% $0 $0 $2,300 - - - - - - 15% $0

8,350 33,950 $835.00 + 15% 8,350 2,300 5,350 $345.00 + 25% 2,300

33,950 68,525 4,675.00 + 25% 33,950 5,350 8,200 1,107.50 + 28% 5,350

68,525 104,425 13,318.75 + 28% 68,525 8,200 11,150 1,905.50 + 33% 8,200

104,425 186,475 23,370.75 + 33% 104,425 11,150 - - - - - - 2,879.00 + 35% 11,150

186,475 - - - - - - 50,447.25 + 35% 186,475

-3-

www.eftps.gov or call 1-800-555-4477 (for service provider based on the amount you Link2Gov Corporation

business accounts) or 1-800-316-6541 are paying. Fees may vary between 1-888-PAY-1040

(1-888-729-1040)

(for individual accounts) to receive an providers. You will be told what the fee is 1-888-658-5465 (Customer Service)

enrollment form and instructions by mail. during the transaction and you will have www.PAY1040.com

TTY/TDD help is available by calling the option to either continue or cancel the

1-800-733-4829. Call 1-800-244-4829 for transaction. You can also find out what

You will be given a confirmation

help in Spanish. the fee will be by calling the provider’s

number at the end of the transaction. Fill

toll-free automated customer service

in the Record of Estimated Tax

Pay by Credit Card

number or visiting the provider’s website

Payments, on page 6. Enter the

You can use your American Express®

shown on this page.

confirmation number in column (c), but do

Card, Discover® Card, MasterCard®

not include the amount of the

Official Payments Corporation

card, or Visa® card to make estimated

convenience fee in column (d).

1-800-2PAY-TAX

(1-800-272-9829)

tax payments. Call toll-free or visit the

1-877-754-4413 (Customer Service)

website of either service provider listed

www.officialpayments.com

below and follow the instructions. A

convenience fee will be charged by the

-4-

2009 Estimated Tax Worksheet—For Nonresident Alien Individuals Keep for Your Records

Enter amount of adjusted gross income you expect in 2009 (see instructions on page 3). Caution: If this

amount is over $166,800 ($83,400 if married filing separately), your itemized deductions and your deduction

for exemptions may be limited. See Pub. 505 for details

Enter estimated itemized deductions (use the 2008 Form 1040NR or 1040NR-EZ instructions as a guide)

Subtract line 2 from line 1

Exemptions. Multiply $3,650 by the number of personal exemptions (see the 2008 Form 1040NR or 1040NR-EZ instructions)

Subtract line 4 from line 3

Tax. Figure your tax on the amount on line 5 by using the 2009 Tax Rate Schedules on page 3.

Caution: If you have qualified dividends or a net capital gain, see Pub. 505 to figure the tax

Credits (see instructions on page 3). Do not include any income tax withholding on this line

Subtract line 9 from line 8. If zero or less, enter -0-

Other taxes (see instructions on page 3)

Estimated 2009 tax on income effectively connected with a U.S. trade or business (add lines 10 and 11)

15a

Total expected 2009 income not effectively connected with a U.S. trade or business

16a

Multiply line 13 by 30% or lower tax treaty rate (see the 2008 Form 1040NR instructions)

15a

Add lines 12 and 14

15b

Credits from Form 4136, Form 8801 (line 27), Form 8885, and additional child tax credit

15c

Total 2009 estimated tax. Subtract line 15b from line 15a

16a

Multiply line 15c by 90% (66

⁄ 3 % for farmers and fishermen)

16b

Enter the tax shown on your 2008 tax return (110% of that amount if you are not

a farmer or fisherman and the adjusted gross income shown on that return is more

than $150,000 ($75,000 if married filing separately for 2009))

16c

Required annual payment to avoid a penalty. Enter the smaller of line 16a or 16b

Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount

on line 16c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on

line 15c 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 may pay the amount shown on line 15c. For more details, see Pub. 505.

Income tax withheld and estimated to be withheld during 2009 plus any amount paid with Form 1040-C

Subtract line 17 from line 16c. Is the result zero or less?

● If your first payment is due April 15, 2009, enter

⁄ 4 of line 18a (minus any 2008 overpayment you are

applying to this installment) here and on your estimated tax payment voucher(s).

Tear off here

2009

1040-ES (NR)

Estimated Tax

Payment Voucher

Department of the Treasury

Internal Revenue Service

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 the “United States Treasury.” Write your

identifying number and “2009 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, 2010

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your last name

Your first name and initial

Address (number, street, and apt. no.)

Print or type

City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 6.

Form

● If you do not have wages subject to U.S. income tax withholding and your first payment is due June 15, 2009, enter

⁄

of line 16c on your first voucher and

⁄

of line 16c on your second and third vouchers. Reduce each installment by

⁄

of line 17 and any 2008 overpayment you are applying to the installment. Do not enter an amount on line 19

18a

Alternative minimum tax from Form 6251

Add lines 6 and 7. Add to this amount any other taxes you expect to include in the total on Form 1040NR,

line 41, or Form 1040NR-EZ, line 15

Amount of estimated tax you are

paying by

check or

money order.

Dollars

Cents

Yes. Stop here. You are not required to make estimated tax payments.

No. Go to line 18b.

Subtract line 17 from line 15c. Is the result less than $1,000?

Yes. Stop here. You are not required to make estimated tax payments.

No. Go to line 19 to figure your required payment.

18a

18b

-5-

Form 1040-ES (NR) 2009

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see page 2 for payment due dates.)

(f) Total amount

paid and credited

(add (d) and (e))

(e) 2008

overpayment

credit applied

(b) Date

paid

Total

(d) Amount paid

(do not include

any credit card

convenience fee)

money order number or

credit card

confirmation number

Payment

number

Payment

due

date

4/15/2009

6/15/2009

9/15/2009

1/15/2010*

*You do not have to make this payment if you file your 2009 tax return by February 1, 2010 and pay the entire balance due with your return.

(a) Amount

due

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If you have any questions about the

rules for filing and giving information, call

or visit any Internal Revenue Service office.

Disclosure, Privacy Act, and Paperwork

Reduction Act Notice. Keep this notice

with your records. It may help you if we

ask you for other information. You are not

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.

We may disclose your tax information to

the Department of Treasury and

contractors for tax administration

purposes; and to other persons as

necessary to obtain information that we

cannot get in any other way in order to

determine the amount of or to collect the

tax you owe. We may disclose your tax

information to the Comptroller General of

the United States to permit the

Comptroller General to review the Internal

Revenue Service. We may disclose your

tax information to Committees of

Congress; federal, state, and local child

support agencies; and to other federal

agencies for purposes of determining

entitlement for benefits or the eligibility for

and the repayment of loans. 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.

Generally, tax returns and return

information are confidential, as required by

Internal Revenue Code section 6103.

However, section 6103 allows or requires

the Internal Revenue Service to disclose or

give the information you write on your tax

return to others as described in the Code.

For example, we may disclose your tax

information to the Department of Justice to

enforce the tax laws, both civil and

criminal, and to cities, states, the District of

Columbia, U.S. commonwealths or

possessions, and certain foreign

governments to carry out their tax laws.

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.

Keep for Your Records

Calendar year—Due Sept. 15, 2009

Calendar year—Due June 15, 2009

2009

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

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 the “United States Treasury.” Write your

identifying number and “2009 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.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your last name

Your first name and initial

Address (number, street, and apt. no.)

Print or type

City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 6.

Form

Amount of estimated tax you are

paying by

check or

money order.

Dollars

Cents

Tear off here

2009

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

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 the “United States Treasury.” Write your

identifying number and “2009 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.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your last name

Your first name and initial

Address (number, street, and apt. no.)

Print or type

City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 6.

Form

Amount of estimated tax you are

paying by

check or

money order.

Dollars

Cents

Tear off here

2009

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

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 the “United States Treasury.” Write your

identifying number and “2009 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, 2009

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your last name

Your first name and initial

Address (number, street, and apt. no.)

Print or type

City, state, and ZIP code. If a foreign address, enter city, province or state, and country. Include postal code.

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 6.

Form

Amount of estimated tax you are

paying by

check or

money order.

Dollars

Cents

Estimated Tax

Payment Voucher

Estimated Tax

Payment Voucher

Estimated Tax

Payment Voucher

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