Federal U.S. Estimated Tax for Nonresident Alien Individuals

U.S. Estimated Tax for Nonresident Alien Individuals
2023 Form 1040-ES (NR)
2023

Department of the Treasury
Internal Revenue Service

Form 1040-ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
Future developments. For the latest
information about developments related to
Form 1040-ES (NR) and its instructions,
such as legislation enacted after they were
published, go to IRS.gov/Form1040ESNR.

Purpose of This Package

Generally, if you are a nonresident alien,
use this package to figure and pay your
estimated tax for 2023. See Who Must
Make Estimated Tax Payments to
determine if you are required to use this
package.
Estimated tax is the method used to
pay tax on income that is not subject to
withholding (for example, earnings from
self-employment, interest, dividends,
rents, alimony, etc.) or if the amount of
income tax being withheld from your
salary, pension, or other income isn't
enough. In addition, if you don’t elect
voluntary withholding, you should make
estimated tax payments on other taxable
income, such as unemployment
compensation and the taxable part of your
social security benefits. See the 2022
Instructions for Form 1040-NR, U.S.
Nonresident Alien Income Tax Return, for
details on income that is taxable.
Estimated tax for an estate or trust. If
you are using this package to figure and
pay estimated tax for a nonresident alien
estate or trust, use the 2022 Form
1040-NR as a guide in figuring the estate's
or trust's 2023 estimated tax. You may
also find it helpful to refer to the 2023
Form 1041-ES.
Change of address. If your address has
changed, file Form 8822 to update your
record.

Who Must Make Estimated
Tax Payments
General Rule

In most cases, you must pay estimated tax
for 2023 if both of the following apply.
1. You expect to owe at least $1,000
in tax for 2023, after subtracting your
withholding and refundable credits.
2. You expect your withholding and
refundable credits to be less than the
smaller of:
a. 90% of the tax to be shown on your
2023 tax return, or

Dec 29, 2022

b. 100% of the tax shown on your
2022 tax return. Your 2022 tax return must
cover all 12 months.
Note. These percentages may be
different if you are a farmer, fisherman, or
higher income taxpayer. See Special
Rules, later.
Exception. You don’t have to pay
estimated tax for 2023 if you were a U.S.
citizen or resident alien for all of 2022 and
you had no tax liability for the full
12-month 2022 tax year. You had no tax
liability for 2022 if your total tax was zero
or you didn’t have to file an income tax
return.

Special Rules

There are special rules for dual-status
aliens, certain married nonresident aliens,
farmers, fishermen, certain household
employers, and certain higher income
taxpayers.

Dual-status alien. You may qualify to be
both a nonresident alien and a resident
alien during the same tax year. See
chapter 6 of Pub. 519, U.S. Tax Guide for
Aliens, for information on filing a return for
a dual-status tax year.
Married dual-status alien. If you're a
dual-status alien married to a U.S. citizen
or resident, you may elect to be treated as
a U.S. resident for the entire year for tax
purposes and file a Form 1040 jointly with
your spouse. See chapter 1 of Pub. 519
for more information.
Nonresident spouse treated as a resident. If, at the end of your tax year, you
are married to a U.S. citizen or a resident,
you may elect to be treated as a U.S.
resident for the entire year and future
years and file a Form 1040 jointly with your
spouse. See chapter 2 of Pub. 505, Tax
Withholding and Estimated Tax, and
chapter 1 of Pub. 519 for more
information.
Farmers and fishermen. If at least
two-thirds of your gross income for 2022
or 2023 is from farming or fishing,
substitute 662/3% for 90% in (2a) under
General Rule, earlier.
Household employers. When
estimating the tax on your 2023 tax return,
include your household employment taxes
if either of the following applies.
• You will have federal income tax
withheld from wages, pensions, annuities,

Cat. No. 50007F

or other income effectively connected with
a U.S. trade or business.
• You would be required to make
estimated tax payments to avoid a penalty
even if you didn’t include household
employment taxes when figuring your
estimated tax.
Higher income taxpayers. If your
adjusted gross income (AGI) for 2022 was
more than $150,000 ($75,000 if your filing
status for 2023 is married filing
separately), substitute 110% for 100% in
(2b) under General Rule, earlier. This rule
doesn’t apply to farmers or fishermen.

Increase Your Withholding

If you also receive salaries and wages,
you may be able to avoid having to make
estimated tax payments on your other
income by asking your employer to take
more tax out of your earnings. To do this,
file a new Form W-4, Employee's
Withholding Certificate, with your
employer.
You can use the Tax Withholding

TIP Estimator at IRS.gov/W4App to

determine whether you need to
have your withholding increased or
decreased.

Additional Information You
May Need

You can find most of the information you
will need in Pub. 505, Pub. 519, and the
2022 Instructions for Form 1040-NR.

What's New

In figuring your 2023 estimated tax, be
sure to consider the following.
Social security tax. For 2023, the
maximum amount of earned income
(wages and net earnings from
self-employment) subject to the social
security tax is $160,200.
Adoption credit or exclusion. For 2023,
the maximum adoption credit or exclusion
for employer-provided adoption benefits
has increased to $15,950. In order to
claim either the credit or exclusion, your
modified adjusted gross income must be
less than $279,230.

Reminders
Individual taxpayer identification number (ITIN) renewal. If you were
assigned an ITIN before January 1, 2013,
or if you have an ITIN that you haven't

included on a tax return in the last 3
consecutive years, you may need to
renew it. For more information, see the
instructions for Form W-7.
Advance payments of the premium tax
credit. If you buy health care insurance
through the Health Insurance
Marketplace, you may be eligible for
advance payments of the premium tax
credit to help pay for your insurance
coverage. Receiving too little or too much
in advance will affect your refund or
balance due. Promptly report changes in
your income or family size to your
Marketplace. See Form 8962 and its
instructions for more information.

How To Figure Your
Estimated Tax

You will need:
• The 2023 Estimated Tax Worksheet.
• Instructions for the 2023 Estimated Tax
Worksheet.
• The 2023 Tax Rate Schedules for your
filing status.*
• Your 2022 tax return and instructions to
use as a guide to figuring your income,
deductions, and credits (but be sure to
consider the items listed under What's
New, earlier).
* If you are married, you must generally
use Tax Rate Schedule Y. For exceptions,
see the Special Rules, earlier, and
chapter 5 of Pub. 519.
Matching estimated tax payments to
income. If you receive your income
unevenly throughout the year (for
example, because you operate your
business on a seasonal basis or you have
a large capital gain late in the year), you
may be able to lower or eliminate the
amount of your required estimated tax
payment for one or more periods by using
the annualized income installment
method. See chapter 2 of Pub. 505 for
details.
Changing your estimated tax. To
amend or correct your estimated tax, see
How To Amend Estimated Tax Payments,
later.
You can’t make joint estimated tax
payments if you are legally
CAUTION separated under a decree of
divorce or separate maintenance, you and
your spouse have different tax years, or
you or your spouse is a nonresident alien
(unless you elected to be treated as a
resident alien for tax purposes). See
Special Rules, earlier, and Choosing
Resident Alien Status in Pub. 519.

!

Payment Due Dates

If you have wages subject to U.S. income
tax withholding, you can pay all of your

estimated tax by April 18, 2023, or in four
equal amounts by the dates shown below.
1st payment
2nd payment
3rd payment
4th payment

. . . . .
. . . .
. . . . .
. . . . .

Apr. 18, 2023
Jun. 15, 2023
Sep. 15, 2023
Jan. 16, 2024*

* You don’t have to make the payment due January 16,
2024, if you file your 2023 Form 1040-NR by January
31, 2024, and pay the entire balance due with your
return.

If you don’t have wages subject to U.S.
income tax withholding, you can pay all of
your estimated tax by June 15, 2023, or
you can pay it in three installments. If you
pay the tax in three installments:
• 1/2 is due by June 15, 2023;
• 1/4 is due by September 15, 2023; and
• 1/4 is due by January 16, 2024.
We don’t send notices reminding
you to make your estimated tax
CAUTION payments. You must make each
payment by the due date.

!

If you mail your payment in the United
States and it is postmarked by the due
date, the date of the U.S. postmark is
considered the date of the payment. If
your payments are late or you didn’t pay
enough, you may be charged a penalty for
underpaying your tax. See When a
Penalty Is Applied, later.
You can make more than four

TIP estimated tax payments. To do so,

make a copy of one of your
unused estimated tax payment vouchers,
fill it in, and mail it with your payment. If
you make more than four payments, to
avoid a penalty, make sure the total of the
amounts you pay during a payment period
is at least as much as the amount required
to be paid by the due date for that period.
For other payment methods, see How To
Pay Estimated Tax, later.

No income subject to estimated tax
during first payment period. If, after
March 31, 2023, you have a large change
in income, deductions, additional taxes, or
credits that requires you to start making
estimated tax payments, you should figure
the amount of your estimated tax
payments by using the annualized income
installment method, explained in chapter 2
of Pub. 505. If you use the annualized
income installment method, file Form
2210, including Schedule AI, with your
2023 tax return even if no penalty is owed.
Farmers and fishermen. If at least
two-thirds of your gross income for 2022
or 2023 is from farming or fishing, you can
do one of the following.
• Pay all of your estimated tax by January
16, 2024.
• File your 2023 Form 1040-NR by March
1, 2024, and pay the total tax due. In this
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case, 2023 estimated tax payments aren’t
required to avoid a penalty.
Fiscal year taxpayers. You are on a
fiscal year if your 12-month tax period
ends on any day except December 31.
Due dates for fiscal year taxpayers are the
15th day of the 4th (if applicable), 6th, and
9th months of your current fiscal year and
the 1st month of the following fiscal year. If
any payment date falls on a Saturday,
Sunday, or legal holiday, use the next
business day. See Pub. 509 for a list of all
legal holidays.

Name Change

If you changed your name because of
marriage, divorce, etc., and you made
estimated tax payments using your former
name, attach a statement to the front of
your 2023 paper income tax return. On the
statement, show all of the estimated tax
payments you made for 2023 and the
name and identifying number under which
you made the payments.
If your identifying number is a social
security number (SSN), be sure to report
the change to your local Social Security
Administration office before filing your
2023 tax return. This prevents delays in
processing your return and issuing
refunds. It also safeguards your future
social security benefits. For more details,
call the Social Security Administration at
800-772-1213 (for TTY/TDD, call
800-325-0778) or go to SSA.gov.
If your identifying number is an
IRS-issued individual taxpayer
identification number (ITIN), you don’t
have to contact the Social Security
Administration.

How To Amend Estimated
Tax Payments

To change or amend your estimated tax
payments, refigure your total estimated tax
payments due (see the 2023 Estimated
Tax Worksheet, later). Then, to figure the
payment due for each remaining payment
period, see Amended estimated tax under
Regular Installment Method in chapter 2 of
Pub. 505. If an estimated tax payment for
a previous period is less than one-fourth of
your amended estimated tax, you may
owe a penalty when you file your return.

When a Penalty Is Applied

In some cases, you may owe a penalty
when you file your return. The penalty is
imposed on each underpayment for the
number of days it remains unpaid. A
penalty may be applied if you didn’t pay
enough estimated tax for the year or you
didn’t make the payments on time or in the
required amount. A penalty may apply
even if you have an overpayment on your
tax return.
Form 1040-ES (NR) 2023

The penalty may be waived under
certain conditions. See the Instructions for
Form 2210 for details.

How To Pay Estimated Tax

When making payments of estimated tax,
be sure to take into account any 2022
overpayment that you choose to credit
against your 2023 tax. Use the Record of
Estimated Tax Payments table, later, to
keep track of the payments you made and
any overpayment credit you are applying.

Pay Online

Paying online is convenient and secure
and helps make sure we get your
payments on time. To pay your taxes
online or for more information, go to
IRS.gov/Payments. You can pay using any
of the following methods.
• Your Online Account. You can now
make tax payments through your online
account, including balance payments,
estimated tax payments, or other types.
You can also see your payment history
and other tax records there. Go to
IRS.gov/Account.
• IRS Direct Pay. For online transfers
directly from your checking or savings
account at no cost to you; go to IRS.gov/
Payments.
• Pay by Card to pay by debit or credit
card; go to IRS.gov/Payments. A
convenience fee is charged by these
service providers.
• Electronic Funds Withdrawal (EFW)
is an integrated e-file/e-pay option offered
when filing your federal taxes
electronically using tax preparation
software, through a tax professional, or
through the IRS at IRS.gov/Payments.
• The Electronic Federal Tax Payment
System (EFTPS) is a free system offered
by the Department of the Treasury for
online and phone tax payments. Go to
EFTPS.gov. If paying by phone, see
EFTPS, later.
• Online Payment Agreement. If you
can’t pay in full by the due date of your tax
return, you can apply for an online monthly
installment agreement at IRS.gov/
Payments. Once you complete the online
process, you will receive immediate
notification of whether your agreement has
been approved. A user fee is charged.
• IRS2Go is the mobile application of the
IRS; you can access Direct Pay or Pay By
Card by downloading the application at
IRS.gov/Newsroom/IRS2goapp.

Pay by Phone

Paying by phone is another safe and
secure method of paying electronically.
Use one of the following methods: (1) call
one of the debit or credit card service
providers listed later, or (2) the Electronic
Federal Tax Payment System (EFTPS).

Debit or credit card. Call one of our
service providers. Each charges a fee that
Form 1040-ES (NR) 2023

varies by provider, card type, and
payment amount.
WorldPay US, Inc.
844-729-8298 (844-PAY-TAX-8TM)
payUSAtax.com
ACI Payments, Inc.
888-UPAY-TAXTM (888-872-9829)
fed.acipayonline.com
Link2Gov Corporation
888-PAY-1040TM (888-729-1040)
www.PAY1040.com
EFTPS. To get more information about
EFTPS or to enroll in EFTPS, visit
EFTPS.gov or call 800-555-4477 (English)
or 800-244-4829 (Español). To contact
EFTPS using Telecommunications Relay
Services (TRS) for people who are deaf,
hard of hearing, or have a speech
disability, dial 711 and then provide the
TRS assistant the 800-555-4477 or
800-244-4829 numbers or 800-733-4829.
Additional information about EFTPS is
also available in Pub. 966.

Mobile Device
To pay through your mobile device,
download the IRS2Go app.

Pay by Cash
Cash is a new in-person payment option
for individuals provided through retail
partners with maximums of $500 per
transaction and $1,000 per day. For more
information, go to IRS.gov/Paywithcash.
You may also pay in person at an IRS
Taxpayer Assistance Center (TAC). Call
844-545-5640 to schedule an appointment
at an IRS TAC that accepts cash. You
should call 30 to 60 days before the day
you want to pay.
For more information about cash
payments, go to IRS.gov/Payments

Pay by Check or Money Order
Using the Estimated Tax
Payment Voucher

Before submitting a payment through the
mail using the estimated tax payment
voucher, please consider alternative
methods. One of our safe, quick, and easy
electronic payment options might be right
for you.
If you choose to mail in your payment,
there is a separate estimated tax payment
voucher for each due date. The due date
is shown in the upper right corner.
Complete and send in the voucher only if
you are making a payment by check or
money order.
-3-

To complete the voucher, do the
following.
• Print or type your name, address, and
social security number (SSN) in the space
provided on the estimated tax payment
voucher. If you don’t have and aren’t
eligible to get an SSN, enter your ITIN
wherever your SSN is requested. To apply
for an ITIN, use Form W-7, Application for
IRS Individual Taxpayer Identification
Number. For additional information, go to
IRS.gov and enter “ITIN” in the keyword
search box. If you are filing the return for a
trust or estate, enter the EIN of the trust or
estate.
• Enter in the box provided on the
estimated tax payment voucher only the
amount you are sending in by check or
money order. Don’t include any
overpayment amounts in this box. See
column (e) of the Record of Estimated Tax
Payments, later.
• Make your check or money order
payable to “United States Treasury.” Don’t
send cash. To help process your payment
accurately, enter the amount on the right
side of the check like this:
$XXX.XX. Don’t use dashes or lines
(for example, don’t enter “$XXX-”
or “$XXX xx/100”).
• Enter “2023 Form 1040-ES (NR)” and
your identifying number (SSN, ITIN, or
EIN) on your check or money order.
• Enclose, but don’t staple or attach, your
payment with the estimated tax payment
voucher.
• Mail your estimated tax payment
voucher to the following address.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.
Also, note that only the U.S. Postal
Service can deliver to P.O. boxes.
Notice to Taxpayers Presenting
Checks. When you provide a check as
payment, you authorize us either to use
information from your check to make a
one-time electronic fund transfer from your
account or to process the payment as a
check transaction. When we use
information from your check to make an
electronic fund transfer, funds may be
withdrawn from your account as soon as
the same day we receive your payment,
and you will not receive your check back
from your financial institution.
No checks of $100 million or more
accepted. The IRS can’t accept a single
check (including a cashier’s check) for
amounts of $100,000,000 ($100 million) or
more. If you are sending $100 million or
more by check, you’ll need to spread the
payment over 2 or more checks with each
check made out for an amount less than
$100 million. This limit doesn't apply to
other methods of payment (such as

electronic payments). Please consider a
method of payment other than check if the
amount of the payment is over $100
million.

Instructions for the 2023
Estimated Tax Worksheet
Line 1. Adjusted gross income. When
figuring the adjusted gross income you
expect in 2023, be sure to include only
income and allowable deductions that are
effectively connected to a U.S. trade or
business and consider the items listed
under What's New, earlier. For more
details on figuring your AGI, see Expected
AGI—Line 1 in chapter 2 of Pub. 505,
chapter 4 of Pub. 519, and the instructions
for Form 1040-NR.
If you are self-employed, be sure to
take into account the deduction for your
self-employment tax. Use the 2023
Self-Employment Tax and Deduction
Worksheet for Lines 1 and 9 of the
Estimated Tax Worksheet to figure the
amount to subtract when figuring your
expected AGI. This worksheet will also
give you the amount to enter on line 9 of
your estimated tax worksheet.
Line 2a. Estimated itemized deductions. Nonresident aliens can claim some
of the same itemized deductions that
resident aliens can claim. However,
nonresident aliens can claim itemized
deductions only if they have income
effectively connected with a U.S. trade or
business. See the Instructions for
Schedule A (Form 1040), the instructions
under Schedule A-Itemized Deductions in
the Instructions for Form 1040-NR, and
chapter 5, Figuring Your Tax, of Pub. 519.
Nonresident aliens are permitted to
claim the standard deduction in limited
situations. If applicable, enter the standard
deduction on line 2a. See
Line 12-Itemized Deductions or Standard
Deduction in the Instructions for Form
1040-NR.
Line 7. Credits. See the 2022 Form
1040-NR, line 19, Schedule 3 (Form
1040), lines 1 through 6z, and the related
instructions for the types of credits
allowed.
Line 9. Self-employment tax. Enter your
self-employment tax on line 9. When

estimating your 2023 net earnings from
self-employment, be sure to use only
92.35% (0.9235) of your total net profit
from self-employment.
Line 10. Other taxes. Use the
instructions for the 2022 Form 1040-NR to
determine if you expect to owe, for 2023,
any of the taxes that are entered on
Schedule 2 (Form 1040), lines 8
(additional tax on distributions only), 9
through 12, and 14 through 17z (see
Exception 2, later). On line 10, enter the
total of those taxes, subject to the
following two exceptions.
Exception 1. Include household
employment taxes from Schedule 2 (Form
1040), line 9, on this line only if:
• You will have federal income tax
withheld from wages, pensions, annuities,
or other income effectively connected with
a U.S. trade or business; or
• You would be required to make
estimated tax payments (to avoid a
penalty) even if you didn’t include
household employment taxes when
figuring your estimated tax.
If you meet one or both of the above,
include the total of your household
employment taxes on line 10.
Exception 2. Because the following
taxes are not required to be paid until the
due date of your income tax (not including
extensions), do not include them on
line 10.
• Uncollected social security and
Medicare or RRTA tax on tips or
group-term life insurance ( Schedule 2,
line 13),
• Recapture of federal mortgage subsidy
( Schedule 2, line 17b),
• Excise tax on excess golden parachute
payments ( Schedule 2, line 17k),
• Excise tax on insider stock
compensation from an expatriated
corporation ( Schedule 2, line 17m), and
• Look-back interest under section 167(g)
or 460(b) ( Schedule 2, line 17n).
Consider the following items when
determining the amount to enter on
line 10.
Additional Medicare Tax. For details
about the Additional Medicare Tax, see
the Instructions for Form 8959.

-4-

Repayment of first-time homebuyer
credit. You must repay the first-time
homebuyer credit if you bought the home
in 2008.
For details about repaying the first-time
homebuyer credit, see the Instructions for
Form 5405.
Line 15b. Prior year's tax. Enter the
2022 tax you figure according to the
instructions in Figuring your 2022 tax,
later, unless you meet one of the following
exceptions.
• If the AGI shown on your 2022 return is
more than $150,000 ($75,000 if you will
file as married filing separately for 2023),
enter 110% of your 2022 tax as figured
next.

!

This doesn’t apply to farmers or
fishermen.

CAUTION

• If you filed as married filing jointly for
2022, but you won’t file a joint return for
2023 (for example, because you are a
nonresident alien who doesn’t elect to be
treated as a U.S. resident (see Pub. 519)),
see General Rule in chapter 2 of Pub. 505
to figure your share of the 2022 tax to
enter on line 15b.
• If you didn’t file a return for 2022 or your
2022 tax year was less than 12 full
months, don’t complete line 15b. Instead,
enter the amount from line 15a on
line 15c.
Figuring your 2022 tax. Use the tax
amount shown on line 24 of your 2022
Form 1040-NR reduced by:
1. Unreported social security and
Medicare tax or RRTA tax from Schedule
2 (Form 1040), line 5;
2. Any tax included on Schedule 2
(Form 1040), line 8, on excess
contributions to an IRA, Archer MSA,
Coverdell education savings account,
health savings account, ABLE account, or
on excess accumulations in qualified
retirement plans;
3. Amounts on Schedule 2 (Form
1040), as listed in Exception 2, earlier; and
4. Any refundable credit amounts on
Form 1040-NR, line 28; and Schedule 3
(Form 1040), lines 9 and 12.

Form 1040-ES (NR) 2023

2023 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet
1a. Enter your expected income and profits subject to self-employment tax*

Keep for Your Records
............

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 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Social security tax maximum income

......................................

5.

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.

4.

$160,200

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 2023 Estimated Tax Worksheet . . . . . . . . . . . . . . . . .

10.

11. Multiply line 10 by 50% (0.50). This is your expected deduction for self-employment tax on
Schedule 1 (Form 1040), line 15. Subtract this amount when figuring your expected AGI on
line 1 of your 2023 Estimated Tax Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

* Your net profit from self-employment is found on Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34; and Schedule K-1 (Form 1065), box 14, code
A.

Form 1040-ES (NR) 2023

-5-

2023 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2022 taxes. Use only to figure your 2023 estimated taxes.
Schedule X—Use if your 2023 filing status is Single

Schedule Z—Use if your 2023 filing status is Qualifying surviving
spouse

If line 3
is:

If line 3
is:

The tax is:

Over—

But not
over—

$0
11,000
44,725
95,375
182,100
231,250
578,125

$11,000
44,725
95,375
182,100
231,250
578,125
-----------

----------$1,100.00
5,147.00
16,290.00
37,104.00
52,832.00
174,238.25

of the
amount
over—
+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

$0
11,000
44,725
95,375
182,100
231,250
578,125

The tax is:

Over—

But not
over—

$0
22,000
89,450
190,750
364,200
462,500
693,750

$22,000
89,450
190,750
364,200
462,500
693,750
-----------

----------$2,200.00
10,294.00
32,580.00
74,208.00
105,664.00
186,601.50

of the
amount
over—
+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

$0
22,000
89,450
190,750
364,200
462,500
693,750

Schedule Y—Use if your 2023 filing status is Married filing
separately (defined in Special Rules, earlier)

Schedule W—Use if your 2023 filing status is Estate or Trust

If line 3
is:

If line 3
is:

The tax is:

Over—

But not
over—

$0
11,000
44,725
95,375
182,100
231,250
346,875

$11,000
44,725
95,375
182,100
231,250
346,875
---------

of the
amount
over—
----------$1,100.00
5,147.00
16,290.00
37,104.00
52,832.00
93,300.75

+
+
+
+
+
+
+

10%
12%
22%
24%
32%
35%
37%

Privacy Act and Paperwork Reduction
Act Notice. We ask for this information to
carry out the tax laws of the United States.
We need it to figure and collect the right
amount of tax. Our legal right to ask for
this information is Internal Revenue Code
section 6654, which requires that you pay
your taxes in a specified manner to avoid
being penalized. Additionally, sections
6001, 6011, and 6012(a) and their
regulations require you to file a return or
statement for any tax for which you are
liable; section 6109 requires you to
provide your identifying number. Failure to
provide this information, or providing false
or fraudulent information, may subject you
to penalties.
You aren’t 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

$0
11,000
44,725
95,375
182,100
231,250
346,875

The tax is:

Over—

But not
over—

$0
2,900
10,550
14,450

$2,900
10,550
14,450
-----------

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. Generally, tax
returns and return information are
confidential, as stated in Code section
6103.
We may disclose the information to the
Department of Justice for civil and criminal
litigation and to other federal agencies, as
provided by law. We may disclose it to
cities, states, the District of Columbia, and
U.S. commonwealths or possessions to
carry out their tax laws. 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.

of the
amount
over—
----------$290.00
2,126.00
3,491.00

+
+
+
+

10%
24%
35%
37%

$0
2,900
10,550
14,450

information, you may be charged penalties
and be subject to criminal prosecution.
Please keep this notice with your
records. It may help you if we ask you for
other information. If you have any
questions about the rules for filing and
giving information, please call or visit any
Internal Revenue Service office.
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.

If you don’t file a return, don’t give the
information asked for, or give fraudulent

-6-

Form 1040-ES (NR) 2023

2023 Estimated Tax Worksheet—For Nonresident Alien Individuals
1
2a

Adjusted gross income you expect in 2023 (see instructions)

.

.

.

.

.

.

Keep for Your Records
.

.

.

.

.

.

.

.

.

.

Estimated itemized deductions. If you plan to itemize deductions, enter the estimated total of your itemized
deductions. Generally, nonresident aliens can’t claim the standard deduction (see instructions) . . . . . .

1

2a

b

If you qualify for the deduction under section 199A, enter the estimated amount of the deduction you are allowed
on your qualified business income from a qualified trade or business . . . . . . . . . . . . . .

c
3
4

Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax. Figure your tax on the amount on line 3 by using the 2023 Tax Rate Schedules, earlier.
Caution: If you will have qualified dividends or a net capital gain, see Worksheet 2-5 in Pub. 505 to figure the tax .

5
6

Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . . . .
Add lines 4 and 5. Add to this amount any other taxes you expect to include in the total on Form 1040-NR, line 16

4
5
6

7
8
9

Credits (see instructions). Do not include any income tax withholding on this line
Subtract line 7 from line 6. If zero or less, enter -0- . . . . . . . . .
Self-employment tax (see instructions) . . . . . . . . . . . . .

.
.
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7
8
9

Other taxes (see instructions)

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.

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10

10
11

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Add lines 8 through 10. This is your estimated 2023 tax on income effectively connected with a U.S. trade or
business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

Total expected 2023 income not effectively connected with a U.S. trade or business .

13

Multiply line 12 by 30% or use Schedule NEC (Form 1040-NR) if any income included on line 12 is subject to a
lower tax treaty rate . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14a
b
c

Add lines 11 and 13 . . . . . . . . . . . . . . . . . . . . . . .
Additional child tax credit, fuel tax credit, net premium tax credit, and section 1341 credit
. .
Total 2023 estimated tax. Subtract line 14b from line 14a. If zero or less, enter -0- . . . .
Multiply line 14c by 90% (662/3 % for farmers and fishermen) . . . . . . . .
15a
Required annual payment based on prior year's tax (see instructions)
. . . . .
15b
Required annual payment to avoid a penalty. Enter the smaller of line 15a or 15b . . . .

15a
b
c

2b
2c
3

11

12

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

13
14a
14b
14c

.

.

.

.

.

15c

Caution: Generally, if you do not prepay (through income tax withholding and estimated tax payments) at least the amount on line
15c, you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimate on line 14c 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
can pay the amount shown on line 14c. For more details, see chapter 2 of Pub. 505.

16
17a

b

Income tax withheld and estimated to be withheld during 2023 plus any amount paid with Form 1040-C
Subtract line 16 from line 15c . . . . . . . . . . . . . . . . .
17a
Is the result zero or less?
Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 17b.
Subtract line 16 from line 14c . . . . . . . . . . . . . .
Is the result less than $1,000?

.

.

.

.

.

.

16

17b

Yes. Stop here. You are not required to make estimated tax payments.
No. Go to line 18 to figure your required payment.
• If your first payment is due April 18, 2023, enter (and pay) 1/4 of line 17a for each installment, reducing the
amount due by any 2022 overpayment you are applying to the installment.
• If you do not have wages subject to U.S. income tax withholding and your first payment is due June 15, 2023,
pay 1/2 of line 15c as your first installment and pay 1/4 of line 15c as each of your second and third installments.
Reduce each installment by 1/3 of line 16 and any 2022 overpayment you are applying to the installment, but if you
establish actual dates of withholding and payment, you may instead reduce your amount due for an installment by
amounts withheld or paid on or before the installment due date and that are not already applied to an installment.
Do not enter an amount on line 18 . . . . . . . . . . . . . . . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
18

-7-

18

Form 1040-ES (NR) 2023

Intentionally Left Blank

-8-

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see Payment Due Dates.)
Payment
number

Keep for Your Records

1
2
3
4
Total

Payment
due
date

(a) Amount
due

(c) Check or
money order number or
credit or debit card
confirmation number

(b) Date
paid

(d) Amount paid
(do not include
any convenience fee)

(e) 2022
overpayment
credit applied

(f) Total amount
paid and credited
(add (d) and (e))

Apr. 18, 2023
Jun. 15, 2023
Sep. 15, 2023
Jan. 16, 2024*

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

* You do not have to make this payment if you file your 2023 tax return by January 31, 2024, and pay the entire balance due with your return.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2023 Estimated
Payment Voucher 4

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 “United States Treasury.” Write your
identifying number and “2023 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. 16, 2024
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

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

Print or type

Your first name and middle initial

Your last name

Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/state/county

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

-9-

State

ZIP code
Foreign postal code

Form 1040-ES (NR) 2023

Intentionally Left Blank

-10-

Form

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2023 Estimated
Payment Voucher 3

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 “United States Treasury.” Write your
identifying number and “2023 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 Sept. 15, 2023
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

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

Print or type

Your first name and middle initial

Your last name

Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

Foreign province/state/county

ZIP code
Foreign postal code

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Form

Tear off here

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

Tax
2023 Estimated
Payment Voucher 2

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 “United States Treasury.” Write your
identifying number and “2023 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 June 15, 2023
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

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

Print or type

Your first name and middle initial

Your last name

Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

State

Foreign province/state/county

ZIP code
Foreign postal code

Form

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

1040-ES (NR)

Department of the Treasury
Internal Revenue Service

2023

Tear off here

Estimated Tax
Payment Voucher

1

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 “United States Treasury.” Write your
identifying number and “2023 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 18, 2023
Amount of estimated tax you are
paying by
Dollars
Cents
check or
money order.

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

Print or type

Your first name and middle initial

Your last name

Address (number, street, and apt. no.)
City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Foreign province/state/county

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

-11-

State

ZIP code
Foreign postal code

Form 1040-ES (NR) 2023

Intentionally Left Blank

-12-