IRS Form 1040-ES (NR) – IRS Forms, Instructions, Pubs 2026 – In the complex world of U.S. taxation, nonresident aliens with income connected to the United States often face unique challenges. One essential tool for managing tax obligations is IRS Form 1040-ES (NR), designed specifically for calculating and paying estimated taxes. This form helps ensure compliance and avoids penalties for underpayment. Whether you’re a nonresident alien engaged in trade, business, or other income-generating activities in the U.S., understanding this form is crucial for smooth tax management in 2026.
What Is IRS Form 1040-ES (NR)?
IRS Form 1040-ES (NR), officially titled “U.S. Estimated Tax for Nonresident Alien Individuals,” is a package used to estimate and pay taxes on income that isn’t subject to withholding. This includes earnings from self-employment, interest, dividends, rents, alimony, unemployment compensation, or taxable social security benefits. Unlike standard tax returns that report past-year income, this form focuses on projected taxes for the current year, helping taxpayers stay ahead of their liabilities.
The form is particularly relevant for nonresident aliens who expect to owe taxes on effectively connected income or certain non-effectively connected income taxed at a flat rate. It’s not for U.S. citizens or resident aliens; instead, they use the standard Form 1040-ES. For estates or trusts, refer to Form 1041-ES or use the prior year’s Form 1040-NR as a guide.
Who Needs to File Form 1040-ES (NR)?
Not every nonresident alien is required to use this form. You must pay estimated tax if you anticipate owing at least $1,000 in tax for 2026 after subtracting withholding and credits, and your withholding plus credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (assuming your 2025 return covered a full 12 months).
Key Exceptions and Special Rules
- No Liability in Prior Year: If you were a U.S. citizen or resident alien for all of 2025 and had no tax liability (total tax zero or no return filed), you may be exempt.
- Farmers and Fishers: If at least two-thirds of your gross income comes from farming or fishing, the 90% threshold drops to 66 2/3%.
- Household Employers: Include household employment taxes in your calculations if applicable.
- Higher-Income Taxpayers: If your 2025 adjusted gross income (AGI) exceeded $150,000 ($75,000 if married filing separately), use 110% of your 2025 tax instead of 100%. This doesn’t apply to farmers or fishers.
- Dual-Status or Nonresident Spouses: Special rules apply; consult Publication 519 for details on elections for joint filing.
To avoid estimated payments altogether, consider increasing withholding on wages or pensions using Form W-4.
How to Calculate Your Estimated Tax?
Calculating estimated tax involves using the 2026 Estimated Tax Worksheet provided in the form package. Start with your expected adjusted gross income (AGI) from effectively connected sources, then subtract deductions and apply tax rates.
Step-by-Step Calculation
- Estimate AGI (Line 1): Include effectively connected income and subtract half of self-employment tax (calculated via a separate worksheet).
- Deductions (Lines 2a-2c): Use itemized or standard deductions (limited for nonresidents), plus any qualified business income deduction under section 199A.
- Taxable Income and Tax (Lines 3-4): Subtract deductions from AGI, then apply 2026 Tax Rate Schedules based on filing status. Adjust for qualified dividends or capital gains.
- Add Other Taxes (Lines 5-10): Include alternative minimum tax (AMT), self-employment tax (15.3% on up to $184,500 of net earnings, multiplied by 92.35%), and household employment taxes.
- Credits and Total Tax (Lines 7-14c): Subtract credits (e.g., child tax credit up to $1,700 per child) and add 30% tax on non-effectively connected income (or treaty rate).
- Required Payment (Line 15c): The smaller of 90% (or adjusted percentage) of total tax or prior year’s tax.
For uneven income, use the annualized income installment method from Publication 505. Amend calculations as needed throughout the year.
Payment Due Dates for 2026
Payments are typically made in installments to avoid penalties.
- With Wages Subject to Withholding: Due April 15, June 15, September 15, 2026, and January 15, 2027 (or pay all by April 15).
- No Wages: Half by June 15, 2026; one-quarter by September 15, 2026; one-quarter by January 15, 2027.
- Farmers and Fishers: All due by January 15, 2027, or file by March 1, 2027, and pay any balance.
- Fiscal Year Filers: Due on the 15th day of the 4th, 6th, and 9th months of the fiscal year, and the 1st month of the following year.
If a due date falls on a weekend or holiday, it’s extended to the next business day. Track payments using the Record of Estimated Tax Payments table in the form.
How to Make Estimated Tax Payments?
The IRS prefers electronic payments for efficiency and security.
Electronic Options
- IRS Direct Pay: Free at www.irs.gov/Payments.
- EFTPS: Enroll at EFTPS.gov or call 800-555-4477.
- Credit/Debit Card or Digital Wallet: Via approved providers (fees apply).
- IRS2Go App: For mobile payments.
- Online Account: At www.irs.gov/Account.
Mail Option
Mail a check or money order with the payment voucher to P.O. Box 1303, Charlotte, NC 28201-1303. Include “2026 Form 1040-ES (NR)” and your ID number. No cash accepted.
Apply any 2025 overpayment as a credit toward 2026 estimates.
Penalties for Underpayment
Late or insufficient payments may result in penalties, calculated via Form 2210. The IRS doesn’t send reminders, so proactive tracking is essential. Penalties can be waived in certain cases, such as reasonable cause.
Where to Download IRS Form 1040-ES (NR)?
You can download the latest version of Form 1040-ES (NR) directly from the IRS website. Click here to download the PDF. Always use the most current form to ensure accuracy.
Frequently Asked Questions (FAQs)
1. What if my income changes during the year?
Refigure your estimated tax using the worksheet and adjust future payments accordingly.
2. Can I file electronically?
While the form itself isn’t filed, payments can be made electronically.
3. What publications should I reference?
Publication 505 for detailed estimated tax info, and Publication 519 for U.S. tax rules for aliens.
4. Are there recent changes for 2026?
As of now, no major developments have been noted, but check the IRS website for updates.
Conclusion
Navigating estimated taxes as a nonresident alien doesn’t have to be overwhelming. By using IRS Form 1040-ES (NR), you can accurately project and pay your taxes, minimizing surprises at year-end. Stay informed with official IRS resources and consult a tax professional for personalized advice. Proper use of this form ensures compliance and peace of mind in managing your U.S. tax obligations for 2026.