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Department of the Treasury
Internal Revenue Service
2024

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Purpose of This Package Note. These percentages may be Higher income taxpayers. If your
Generally, if you’re a nonresident alien, different if you’re a farmer, fisherman, or adjusted gross income (AGI) for 2023 was
use this package to figure and pay your higher income taxpayer. See Special more than $150,000 ($75,000 if your filing
estimated tax for 2024. See Who Must Rules, later. status for 2024 is married filing
Make Estimated Tax Payments to Exception. You don’t have to pay separately), substitute 110% for 100% in
determine if you’re required to use this estimated tax for 2024 if you were a U.S. (2b) under General Rule, earlier. This rule
package. citizen or resident alien for all of 2023 and doesn’t apply to farmers or fishermen.
you had no tax liability for the full 12-month Increase Your Withholding
Estimated tax is the method used to 2023 tax year. You had no tax liability for
pay tax on income that isn’t subject to 2023 if your total tax was zero or you didn’t If you also receive salaries and wages, you
withholding (for example, earnings from have to file an income tax return. may be able to avoid having to make
self-employment, interest, dividends, estimated tax payments on your other
rents, alimony, etc.) or if the amount of Special Rules income by asking your employer to take
income tax being withheld from your There are special rules for dual-status more tax out of your earnings. To do this,
salary, pension, or other income isn't aliens, certain married nonresident aliens, file a new Form W-4, Employee's
enough. In addition, if you don’t elect farmers, fishermen, certain household Withholding Certificate, with your
voluntary withholding, you should make employers, and certain higher income employer.
estimated tax payments on other taxable taxpayers. You can use the Tax Withholding
income, such as unemployment
compensation and the taxable part of your Dual-status alien. You may qualify to be TIP Estimator at IRS.gov/W4App to
social security benefits. See the 2023 both a nonresident alien and a resident determine whether you need to
Instructions for Form 1040-NR, U.S. alien during the same tax year. See have your withholding increased or
Nonresident Alien Income Tax Return, for chapter 6 of Pub. 519, U.S. Tax Guide for decreased.
details on income that’s taxable. Aliens, for information on filing a return for
a dual-status tax year.
Estimated tax for an estate or trust. If Additional Information You
you’re using this package to figure and pay Married dual-status alien. If you're a May Need
estimated tax for a nonresident alien dual-status alien married to a U.S. citizen You can find most of the information you
estate or trust, use the 2023 Form or resident, you may elect to be treated as will need in Pub. 505, Pub. 519, and the
1040-NR as a guide in figuring the estate's a U.S. resident for the entire year for tax 2023 Instructions for Form 1040-NR.
or trust's 2024 estimated tax. You may purposes and file a Form 1040 jointly with
also find it helpful to refer to the 2024 Form your spouse. See chapter 1 of Pub. 519 for
1041-ES. more information. What's New
In figuring your 2024 estimated tax, be
Change of address. If your address has Nonresident spouse treated as a resi- sure to consider the following.
changed, file Form 8822 to update your dent. If, at the end of your tax year, you’re
record. married to a U.S. citizen or a resident, you Social security tax. For 2024, the
may elect to be treated as a U.S. resident maximum amount of earned income
Future developments. For the latest for the entire year and future years and file (wages and net earnings from
information about developments related to a Form 1040 jointly with your spouse. See self-employment) subject to the social
Form 1040-ES (NR) and its instructions, chapter 2 of Pub. 505, Tax Withholding security tax is $168,600.
such as legislation enacted after they were and Estimated Tax, and chapter 1 of Pub. Additional child tax credit amount in-
published, go to IRS.gov/Form1040ESNR. 519 for more information. creased. For 2024, the maximum
Who Must Make Estimated Farmers and fishermen. If at least additional child tax credit amount is
two-thirds of your gross income for 2023 $1,700 for each qualifying child.
Tax Payments or 2024 is from farming or fishing, Adoption credit or exclusion. For 2024,
General Rule substitute 66 / % for 90% in (2a) under 2 3 the maximum adoption credit or exclusion
General Rule, earlier.
In most cases, you must pay estimated tax for employer-provided adoption benefits
for 2024 if both of the following apply. Household employers. When estimating has increased to $16,810. In order to
1. You expect to owe at least $1,000 the tax on your 2024 tax return, include claim either the credit or exclusion, your
in tax for 2024, after subtracting your your household employment taxes if either modified adjusted gross income must be
withholding and refundable credits. of the following applies. less than $292,150.
• You will have federal income tax
2. You expect your withholding and withheld from wages, pensions, annuities, Reminders
refundable credits to be less than the or other income effectively connected with
smaller of: a U.S. trade or business. Individual taxpayer identification num-
a. 90% of the tax to be shown on your • You would be required to make ber (ITIN) renewal. If you have an ITIN
2024 tax return, or estimated tax payments to avoid a penalty that you haven't included on a tax return in
b. 100% of the tax shown on your even if you didn’t include household the last 3 consecutive years, you may
2023 tax return. Your 2023 tax return must employment taxes when figuring your need to renew it. For more information,
cover all 12 months. estimated tax. see the Instructions for Form W-7.

Jan 4, 2024 Cat. No. 50007F

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Advance payments of the premium tax 1st payment . . . . . Apr. 15, 2024 Fiscal year taxpayers. You’re on a fiscal
credit. If you buy health care insurance 2nd payment . . . . Jun. 17, 2024 year if your 12-month tax period ends on
through the Health Insurance Marketplace, 3rd payment. . . . . Sep. 16, 2024 any day except December 31. Due dates
you may be eligible for advance payments 4th payment . . . . . Jan. 15, 2025* for fiscal year taxpayers are the 15th day
of the premium tax credit to help pay for * You don’t have to make the payment due January 15, of the 4th (if applicable), 6th, and 9th
your insurance coverage. Receiving too 2025, if you file your 2024 Form 1040-NR by January months of your current fiscal year and the
little or too much in advance will affect 31, 2025, and pay the entire balance due with your 1st month of the following fiscal year. If any
your refund or balance due. Promptly return. payment date falls on a Saturday, Sunday,
report changes in your income or family or legal holiday, use the next business day.
size to your Marketplace. See Form 8962 See Pub. 509 for a list of all legal holidays.
and its instructions for more information.
If you don’t have wages subject to U.S.
income tax withholding, you can pay all of Name Change
How To Figure Your your estimated tax by June 17, 2024, or If you changed your name because of
you can pay it in three installments. If you marriage, divorce, etc., and you made
Estimated Tax pay the tax in three installments: estimated tax payments using your former
You will need: • 1/ is due by June 17, 2024;2 name, attach a statement to the front of
• The 2024 Estimated Tax Worksheet. • 1/ is due by September 16, 2024; and4 your 2024 paper income tax return. On the
• The Instructions for the 2024 Estimated • 1/ is due by January 15, 2025.4 statement, show all of the estimated tax
Tax Worksheet. payments you made for 2024 and the
• The 2024 Tax Rate Schedules for your We don’t send notices reminding name and identifying number under which
filing status.* ! you to make your estimated tax you made the payments.
• Your 2023 tax return and instructions to CAUTION payments. You must make each
use as a guide to figuring your income, payment by the due date. If your identifying number is a social
deductions, and credits (but be sure to security number (SSN), be sure to report
consider the items listed under What's If you mail your payment in the United the change to your local Social Security
New, earlier). States and it’s postmarked by the due Administration office before filing your
date, the date of the U.S. postmark is 2024 tax return. This prevents delays in
* If you’re married, you must generally considered the date of the payment. If processing your return and issuing
use Tax Rate Schedule Y. For exceptions, your payments are late or you didn’t pay refunds. It also safeguards your future
see the Special Rules, earlier, and enough, you may be charged a penalty for social security benefits. For more details,
chapter 5 of Pub. 519. underpaying your tax. See When a Penalty call the Social Security Administration at
Matching estimated tax payments to Is Applied, later. 800-772-1213 (for TTY/TDD, call
800-325-0778) or go to SSA.gov.
income. If you receive your income You can make more than four
unevenly throughout the year (for example, TIP estimated tax payments. To do so, If your identifying number is an
because you operate your business on a make a copy of one of your IRS-issued individual taxpayer
seasonal basis or you have a large capital unused estimated tax payment vouchers, identification number (ITIN), you don’t
gain late in the year), you may be able to fill it in, and mail it with your payment. If have to contact the Social Security
lower or eliminate the amount of your you make more than four payments, to Administration.
required estimated tax payment for one or avoid a penalty, make sure the total of the
more periods by using the annualized amounts you pay during a payment period How To Amend Estimated
income installment method. See chapter 2 is at least as much as the amount required
of Pub. 505 for details. to be paid by the due date for that period. Tax Payments
Changing your estimated tax. To For other payment methods, see How To To change or amend your estimated tax
amend or correct your estimated tax, see Pay Estimated Tax, later. payments, refigure your total estimated tax
How To Amend Estimated Tax Payments, payments due (see the 2024 Estimated
later. No income subject to estimated tax Tax Worksheet, later). Then, to figure the
during first payment period. If, after payment due for each remaining payment
You can’t make joint estimated tax March 31, 2024, you have a large change period, see Amended estimated tax under
! payments if you’re legally in income, deductions, additional taxes, or Regular Installment Method in chapter 2 of
CAUTION separated under a decree of Pub. 505. If an estimated tax payment for
credits that requires you to start making
divorce or separate maintenance, you and estimated tax payments, you should figure a previous period is less than one-fourth of
your spouse have different tax years, or the amount of your estimated tax your amended estimated tax, you may
you or your spouse is a nonresident alien payments by using the annualized income owe a penalty when you file your return.
(unless you elected to be treated as a installment method, explained in chapter 2
resident alien for tax purposes). See of Pub. 505. If you use the annualized When a Penalty Is Applied
Special Rules, earlier, and Choosing income installment method, file Form In some cases, you may owe a penalty
Resident Alien Status in Pub. 519. 2210, including Schedule AI, with your when you file your return. The penalty is
2024 tax return even if no penalty is owed. imposed on each underpayment for the
Payment Due Dates Farmers and fishermen. If at least number of days it remains unpaid. A
If you have wages subject to U.S. income two-thirds of your gross income for 2023 penalty may be applied if you didn’t pay
tax withholding, you can pay all of your or 2024 is from farming or fishing, you can enough estimated tax for the year or you
estimated tax by April 15, 2024, or in four do one of the following. didn’t make the payments on time or in the
equal amounts by the dates shown below. • Pay all of your estimated tax by January required amount. A penalty may apply
15, 2025. even if you have an overpayment on your
• File your 2024 Form 1040-NR by March tax return.
3, 2025, and pay the total tax due. In this
case, 2024 estimated tax payments aren’t The penalty may be waived under
required to avoid a penalty. certain conditions. See the Instructions for
Form 2210 for details.

2 Form 1040-ES (NR) 2024

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How To Pay Estimated Tax ACI Payments, Inc. for an ITIN, use Form W-7, Application for
When making payments of estimated tax, 888-UPAY-TAX (888-872-9829)TM IRS Individual Taxpayer Identification
be sure to take into account any 2023 fed.acipayonline.com Number. For additional information, go to
overpayment that you choose to credit IRS.gov and enter “ITIN” in the keyword
against your 2024 tax. Use the Record of Link2Gov Corporation search box. If you’re filing the return for a
Estimated Tax Payments table, later, to 888-PAY-1040 (888-729-1040)TM trust or estate, enter the Employer
keep track of the payments you made and www.PAY1040.com Identification Number (EIN) of the trust or
any overpayment credit you’re applying. estate.
• Enter in the box provided on the
Pay Online EFTPS. To get more information about estimated tax payment voucher only the
EFTPS or to enroll in EFTPS, visit amount you are sending in by check or
Paying online is convenient and secure EFTPS.gov or call 800-555-4477 (English) money order. Don’t include any
and helps make sure we get your or 800-244-4829 (Español). To contact overpayment amounts in this box. Enter
payments on time. To pay your taxes EFTPS using Telecommunications Relay the amount of any overpayment credits in
online or to get more information, go to Services (TRS) for people who are deaf, column (e) of the Record of Estimated Tax
IRS.gov/Payments. You can pay using any hard of hearing, or have a speech Payments, later.
of the following methods. disability, dial 711 and then provide the • Make your check or money order
• Your Online Account. You can now TRS assistant the 800-555-4477 or payable to “United States Treasury.”
make tax payments through your online 800-244-4829 numbers or 800-733-4829. Don’t send cash. To help process your
account, including balance payments, Additional information about EFTPS is payment accurately, enter the amount on
estimated tax payments, or other types. also available in Pub. 966. the right side of the check like this:
You can also see your payment history
and other tax records there. Go to $XXX.XX. Don’t use dashes or lines
IRS.gov/Account. Mobile Device (for example, don’t enter “$XXX-”
• IRS Direct Pay. For online transfers or “$XXX /xx 100”).
directly from your checking or savings To pay through your mobile device, • Enter “2024 Form 1040-ES (NR)” and
account at no cost to you, go to IRS.gov/ download the IRS2Go app. your identifying number (SSN, ITIN, or
Payments. EIN) on your check or money order.
• Pay by Card or Digital Wallet. To pay Pay by Cash • Enclose, but don’t staple or attach, your
by debit or credit card or digital wallet, go payment with the estimated tax payment
voucher.
to IRS.gov/Payments. A fee is charged by Cash is a new in-person payment option Mail your estimated tax payment
these service providers. for individuals provided through retail •
voucher to the following address.
• Electronic Funds Withdrawal (EFW) partners. For more information, go to
is an integrated e-file/e-pay option offered IRS.gov/Paywithcash. Internal Revenue Service
when filing your federal taxes
P.O. Box 1303
electronically using tax preparation You may also pay in person at an IRS Charlotte, NC 28201-1303 U.S.A.
software, through a tax professional, or Taxpayer Assistance Center (TAC). Call
through the IRS at IRS.gov/Payments. 844-545-5640 to schedule an appointment
• The Electronic Federal Tax Payment at an IRS TAC that accepts cash. You Also, note that only the U.S. Postal Service
System (EFTPS) is a free system offered should call 30 to 60 days before the day can deliver to P.O. boxes.
by the Department of the Treasury for you want to pay. Notice to taxpayers presenting
online and phone tax payments. Go to checks. When you provide a check as
EFTPS.gov. If paying by phone, see For more information about cash payment, you authorize us either to use
EFTPS, later. payments, go to IRS.gov/Payments information from your check to make a
• Online Payment Agreement. If you one-time electronic fund transfer from your
can’t pay in full by the due date of your tax Pay by Check or Money Order
account or to process the payment as a
return, you can apply for an online monthly Using the Estimated Tax check transaction. When we use
installment agreement at IRS.gov/OPA. Payment Voucher information from your check to make an
Once you complete the online process, Before submitting a payment through the electronic fund transfer, funds may be
you will receive immediate notification of mail using the estimated tax payment withdrawn from your account as soon as
whether your agreement has been voucher, please consider alternative the same day we receive your payment,
approved. A user fee is charged. methods. One of our safe, quick, and easy and you won’t receive your check back
Pay by Phone electronic payment options might be right from your financial institution.
Paying by phone is another safe and for you. No checks of $100 million or more
secure method of paying electronically. If you choose to mail in your payment, accepted. The IRS can’t accept a single
Use one of the following methods: (1) call there’s a separate estimated tax payment check (including a cashier’s check) for
one of the debit or credit card service voucher for each due date. The due date amounts of $100,000,000 ($100 million) or
providers or (2) call the Electronic Federal is shown in the upper right corner. more. If you’re sending $100 million or
Tax Payment System (EFTPS) to pay Complete and send in the voucher only if more by check, you will need to spread the
directly from your checking or savings you’re making a payment by check or payment over two or more checks with
account. money order. each check made out for an amount less
than $100 million. This limit doesn't apply
Debit or credit card. Call one of our To complete the voucher, do the to other methods of payment (such as
service providers. Each charges a fee that following. electronic payments). Please consider a
varies by provider, card type, and payment • Print or type your name, address, and method of payment other than check if the
amount. social security number (SSN) in the space amount of the payment is over $100
provided on the estimated tax payment million.
WorldPay US, Inc. voucher. If you don’t have and aren’t
844-PAY-TAX-8 (844-729-8298)TM
eligible to get an SSN, enter your ITIN
payUSAtax.com wherever your SSN is requested. To apply

Form 1040-ES (NR) 2024 3

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92.35% (0.9235) of your total net profit Repayment of first-time homebuyer
Instructions for the 2024 from self-employment. credit. You must repay the first-time
homebuyer credit if you bought the home
Estimated Tax Worksheet Line 10. Other taxes. Use the 2023
in 2008.
Line 1. Adjusted gross income. When Instructions for Form 1040-NR to
figuring the adjusted gross income you determine if you expect to owe, for 2024, For details about repaying the first-time
expect in 2024, be sure to include only any of the taxes that are entered on homebuyer credit, see the Instructions for
income and allowable deductions that are Schedule 2 (Form 1040), lines 8 Form 5405.
effectively connected to a U.S. trade or (additional tax on distributions only), 9 Line 15b. Prior year's tax. Enter the
business and consider the items listed through 12, and 14 through 17z (see 2023 tax you figure according to the
under What's New, earlier. For more Exception 2, later). On line 10, enter the instructions in Figuring your 2023 tax,
details on figuring your AGI, see Expected total of those taxes, subject to the later, unless you meet one of the following
AGI—Line 1 in chapter 2 of Pub. 505, following two exceptions. exceptions.
chapter 4 of Pub. 519, and the Instructions Exception 1. Include household • If the AGI shown on your 2023 return is
for Form 1040-NR. employment taxes from Schedule 2 (Form more than $150,000 ($75,000 if you will
If you’re self-employed, be sure to take 1040), line 9, on this line only if: file as married filing separately for 2024),
into account the deduction for your • You will have federal income tax enter 110% of your 2023 tax as figured
self-employment tax. Use the 2024 withheld from wages, pensions, annuities, next.
Self-Employment Tax and Deduction or other income effectively connected with
Worksheet for Lines 1 and 9 of the a U.S. trade or business; or Note. This doesn’t apply to farmers or
Estimated Tax Worksheet to figure the • You would be required to make fishermen.
amount to subtract when figuring your estimated tax payments (to avoid a • If you filed as married filing jointly for
expected AGI. This worksheet will also penalty) even if you didn’t include 2023, but you won’t file a joint return for
give you the amount to enter on line 9 of household employment taxes when 2024 (for example, because you’re a
your estimated tax worksheet. figuring your estimated tax. nonresident alien who doesn’t elect to be
treated as a U.S. resident (see Pub. 519)),
Line 2a. Estimated itemized deduc- If you meet one or both of the above, see General Rule in chapter 2 of Pub. 505
tions. Nonresident aliens can claim some include the total of your household to figure your share of the 2023 tax to
of the same itemized deductions that employment taxes on line 10. enter on line 15b.
resident aliens can claim. However, Exception 2. Because the following • If you didn’t file a return for 2023 or your
nonresident aliens can claim itemized taxes aren’t required to be paid until the 2023 tax year was less than 12 full
deductions only if they have income due date of your income tax (not including months, don’t complete line 15b. Instead,
effectively connected with a U.S. trade or extensions), don’t include them on line 10. enter the amount from line 15a on line 15c.
business. See the Instructions for • Uncollected social security and Figuring your 2023 tax. Use the tax
Schedule A (Form 1040), Instructions for Medicare or RRTA tax on tips or amount shown on line 24 of your 2023
Schedule A (Form 1040-NR) in the group-term life insurance (Schedule 2, Form 1040-NR reduced by:
Instructions for Form 1040-NR, and line 13).
chapter 5, Figuring Your Tax, of Pub. 519. • Recapture of federal mortgage subsidy 1. Unreported social security and
Nonresident aliens are permitted to (Schedule 2, line 17b). Medicare tax or RRTA tax from Schedule 2
claim the standard deduction in limited • Excise tax on excess golden parachute (Form 1040), line 5;
situations. If applicable, enter the standard payments (Schedule 2, line 17k). 2. Any tax included on Schedule 2
deduction on line 2a. See • Excise tax on insider stock (Form 1040), line 8, on excess
Line 12—Itemized Deductions or Standard compensation from an expatriated contributions to an IRA, Archer MSA,
Deduction in the Instructions for Form corporation (Schedule 2, line 17m). Coverdell education savings account,
1040-NR. • Look-back interest under section 167(g) health savings account, ABLE account, or
or 460(b) (Schedule 2, line 17n). on excess accumulations in qualified
Line 7. Credits. See the 2023 Form retirement plans;
1040-NR, line 19, Schedule 3 (Form If applicable, include the following
1040), lines 1 through 6z, and the related items when determining the amount to 3. Amounts on Schedule 2 (Form
instructions for the types of credits enter on line 10. 1040), as listed in Exception 2, earlier; and
allowed. Additional Medicare Tax. For details 4. Any refundable credit amounts on
Line 9. Self-employment tax. Enter your about the Additional Medicare Tax, see the Form 1040-NR, line 28; Schedule 3 (Form
self-employment tax on line 9. When Instructions for Form 8959. 1040), lines 9 and 12; and Schedule H
(Form 1040), lines 8e and 8f.
estimating your 2024 net earnings from
self-employment, be sure to use only

4 Form 1040-ES (NR) 2024

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2024 Self-Employment Tax and Deduction Worksheet for
Lines 1 and 9 of the Estimated Tax Worksheet                                                                                      Keep for Your Records
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 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.  $168,600
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 2024 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 2024 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) 2024                                                                                                                                                5

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                                              2024 Tax Rate Schedules
Caution. Don’t use these Tax Rate Schedules to figure your 2023 taxes. Use only to figure your 2024 estimated taxes.
Schedule X—Use if your 2024 filing status is Single             Schedule Z—Use if your 2024 filing status is Qualifying surviving 
                                                                spouse
If line 3                                                       If line 3 
is:                    The tax is:                              is:                         The tax is:
                                              of the                                                                   of the
            But not                           amount                           But not                                 amount
   Over—    over—                             over—                Over—       over—                                   over—
    $0     $11,600     ----------- +    10%                 $0        $0       $23,200      ----------- + 10%                        $0
    11,600 47,150      $1,160.00   +    12%          11,600        23,200      94,300       $2,320.00   + 12%                  23,200
    47,150 100,525     5,426.00    +    22%          47,150        94,300      201,050      10,852.00   + 22%                  94,300
  100,525  191,950     17,168.50   +    24%         100,525     201,050        383,900      34,337.00   + 24%                201,050
  191,950  243,725     39,110.50   +    32%         191,950     383,900        487,450      78,221.00   + 32%                383,900
  243,725  609,350     55,678.50   +    35%         243,725     487,450        731,200      111,357.00  + 35%                487,450
  609,350  ----------- 183,647.25  +    37%         609,350     731,200        -----------  196,669.50  + 37%                731,200
Schedule Y—Use if your 2024 filing status is Married filing     Schedule W—Use if your 2024 filing status is Estate or Trust
separately
If line 3              The tax is:                              If line 3                   The tax is:
is:                                                             is:
                                              of the                                                                   of the
           But not                            amount                           But not                                 amount
  Over—    over—                              over—                Over—       over—                                   over—
    $0     $11,600     ----------- +    10%                 $0        $0       $3,100       ----------- + 10%                        $0
    11,600 47,150      $1,160.00   +    12%          11,600         3,100      11,150       $310.00     + 24%                  3,100
    47,150 100,525     5,426.00    +    22%          47,150        11,150      15,200       2,242.00    + 35%                  11,150
  100,525  191,950     17,168.50   +    24%         100,525        15,200      -----------  3,659.50    + 37%                  15,200
  191,950  243,725     39,110.50   +    32%         191,950
  243,725  365,600     55,678.50   +    35%         243,725
  365,600   ---------  98,334.75   +    37%         365,600

                                              control number. Books or records relating     If you don’t file a return, don’t give the 
Disclosure, Privacy Act, and Paper-           to a form or its instructions must be         information asked for, or give fraudulent 
work Reduction Act Notice. We ask for         retained as long as their contents may        information, you may be charged penalties 
this information to carry out the tax laws of become material in the administration of      and be subject to criminal prosecution.
the United States. We need it to figure and   any Internal Revenue law. Generally, tax 
collect the right amount of tax. Our legal    returns and return information are            Please keep this notice with your 
right to ask for this information is Internal confidential, as stated in Code section       records. It may help you if we ask you for 
Revenue Code section 6654, which              6103.                                         other information. If you have any 
requires that you pay your taxes in a                                                       questions about the rules for filing and 
specified manner to avoid being               We may disclose the information to the        giving information, please call or visit any 
penalized. Additionally, sections 6001,       Department of Justice for civil and criminal  Internal Revenue Service office.
6011, and 6012(a) and their regulations       litigation and to other federal agencies, as 
require you to file a return or statement for provided by law. We may disclose it to        The average time and expenses 
any tax for which you are liable; section     cities, states, the District of Columbia, and required to complete and file this form will 
6109 requires you to provide your             U.S. commonwealths or possessions to          vary depending on individual 
identifying number. Failure to provide this   carry out their tax laws. We may also         circumstances. For the estimated 
information, or providing false or            disclose this information to other countries  averages, see the instructions for your 
fraudulent information, may subject you to    under a tax treaty, to federal and state      income tax return.
penalties.                                    agencies to enforce federal nontax            If you have suggestions for making this 
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information requested on a form that is       enforcement and intelligence agencies to      hear from you. See the instructions for 
subject to the Paperwork Reduction Act        combat terrorism.                             your income tax return.
unless the form displays a valid OMB 

6                                                                                                         Form 1040-ES (NR) 2024

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2024 Estimated Tax Worksheet—For Nonresident Alien Individuals                                                                 Keep for Your Records

1   Adjusted gross income you expect in 2024 (see instructions)            .    .    . . .   .    . .      . .  .  .       .   . .     .   1
2a  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)  .             .       .   . .     .   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 .             . .   .    . .      . .  .  .       .   . .     .   2b
c   Add lines 2a and 2b .         . .  .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   2c
3   Subtract line 2c from line 1 .     .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   3
4   Tax. Figure your tax on the amount on line 3 by using the 2024 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               .   4
5   Alternative minimum tax from Form 6251  .          . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   5
6   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                      6
7   Credits (see instructions). Do not include any income tax withholding on this line  .           .      . .  .  .       .   . .     .   7
8   Subtract line 7 from line 6. If zero or less, enter -0-  .   .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   8
9   Self-employment tax (see instructions) .    .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   9
10  Other taxes (see instructions)     .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   10
11  Add  lines  8  through  10.  This  is  your  estimated  2024  tax  on  income  effectively  connected  with  a  U.S.  trade  or 
    business    . .     .  .      . .  .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   11
12  Total expected 2024 income not effectively connected with a U.S. trade or business   .                   12
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  .      . .  .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   13
14a Add lines 11 and 13  .        . .  .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   14a
b   Additional child tax credit, fuel tax credit, net premium tax credit, and section 1341 credit            .  .  .       .   . .     .   14b
c   Total 2024 estimated tax. Subtract line 14b from line 14a. If zero or less, enter -0-           .      . .  .  .       .   . .     .   14c
15a Multiply line 14c by 90% (662/3 % for farmers and fishermen)  .             .    . . .   .    . .        15a
b   Required annual payment based on prior year's tax (see instructions)               . .   .    . .        15b
c   Required annual payment to avoid a penalty. Enter the smaller of line 15a or 15b  .                    . .  .  .       .   . .     .   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  Income tax withheld and estimated to be withheld during 2024 plus any amount paid with Form 1040-C  .                        .     .   16
17a 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.
b   Subtract line 16 from line 14c     .  .   . .      . .    .  .     .   .    .    . . .   .    . .        17b
    Is the result less than $1,000?
    Yes. Stop here. You are not required to make estimated tax payments.
    No. Go to line 18 to figure your required payment.
18  •  If  your  first  payment  is  due  April  15,  2024,  enter  (and  pay) 1/  4 of  line  17a  for  each  installment,  reducing  the 
    amount due by any 2023 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 17, 2024, 
    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 2023 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  .        .      . .    .  .     .   .    .    . . .   .    . .  .     .  .  .       .   . .     .   18
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions.

                                                                                -7-

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Form 1040-ES (NR) 2024

                      Intentionally Left Blank

                      -8-

- 9 -

Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see Payment Due Dates.)
Keep for Your Records
(c) Check or (d) Amount paid (e) 2023 (f) Total amount
Payment (a) Amount (b) Date money order number or (do not include overpayment paid and credited
due
Payment number date due paid credit or debit card any convenience fee) credit applied (add (d) and (e))
confirmation number
1 Apr. 15, 2024
2 Jun. 17, 2024
3 Sep. 16, 2024
4 Jan. 15, 2025*
Total . . . . . . . . . . . . . . . . . . . . . . . .
*You do not have to make this payment if you file your 2024 tax return by January 31, 2025, and pay the entire balance due with your return.

Need to make a payment?

Save time by paying online. Paying online is

convenient and secure.

The IRS offers easy ways to electronically pay your taxes.

Use Your Pay by Pay by
Online Account Bank Account Card
(no fees) (no fees) (processing fees apply)

• Go to www.irs.gov/Account to login • Use Direct Pay online to make an • Pay online or by phone.
and make a payment. individual tax payment from your
checking or savings account without • When e-filing, pay through tax
• Make a tax payment online directly registration. preparation software.
from your checking or savings account.
• Register for the Electronic Federal Tax • Processing fees go to a payment
• View your balance, payment plan Payment System (EFTPS) to make processor and limits apply. The IRS
details and options, digital copies of one-time or recurring payments from does not receive any fees.
certain notices, and more. your checking or savings account.
• When you e-file with tax software or a
tax professional, you can schedule an
electronic funds withdrawal (EFW).

Go to www.irs.gov/Payments for more details or to make a payment.

Separate here.

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2024 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 Calendar year—Due Jan. 15, 2025
voucher with your check or money order payable to “United States Treasury .” Write your Amount of estimated tax you are
identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send paying by Dollars Cents
check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and middle initial Your last name

Address (number, street, and apt. no.)
Print or type
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
-9-

- 10 -

Form 1040-ES (NR) 2024

                      Intentionally Left Blank

                      -10-

- 11 -

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2024 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 Calendar year—Due Sept. 16, 2024
voucher with your check or money order payable to “United States Treasury .” Write your Amount of estimated tax you are
identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send paying by Dollars Cents
check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and middle initial Your last name

Address (number, street, and apt. no.)
Print or type
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

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

Separate here.

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2024 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 Calendar year—Due June 17, 2024
voucher with your check or money order payable to “United States Treasury .” Write your Amount of estimated tax you are
identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send paying by Dollars Cents
check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and middle initial Your last name

Address (number, street, and apt. no.)
Print or type
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

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

Separate here.
1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2024 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 Calendar year—Due April 15, 2024
voucher with your check or money order payable to “United States Treasury .” Write your Amount of estimated tax you are
identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send paying by Dollars Cents
check or
cash. Enclose, but do not staple or attach, your payment with this voucher. money order.
Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Your first name and middle initial Your last name

Address (number, street, and apt. no.)
Print or type
City, town, or post office. If you have a foreign address, also complete spaces below. State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.
-11-

- 12 -

Form 1040-ES (NR) 2024

                      Intentionally Left Blank

                      -12-

PDF file checksum: 2326108741

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