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Department of the Treasury
Internal Revenue Service
2023

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Future developments. For the latest b. 100% of the tax shown on your or other income effectively connected with
information about developments related to 2022 tax return. Your 2022 tax return must a U.S. trade or business.
Form 1040-ES (NR) and its instructions, cover all 12 months. • You would be required to make
such as legislation enacted after they were estimated tax payments to avoid a penalty
published, go to IRS.gov/Form1040ESNR. Note. These percentages may be even if you didn’t include household
different if you are a farmer, fisherman, or employment taxes when figuring your
higher income taxpayer. See Special estimated tax.
Purpose of This Package Rules, later.
Generally, if you are a nonresident alien, Higher income taxpayers. If your
use this package to figure and pay your Exception. You don’t have to pay adjusted gross income (AGI) for 2022 was
estimated tax for 2023. See Who Must estimated tax for 2023 if you were a U.S. more than $150,000 ($75,000 if your filing
Make Estimated Tax Payments to citizen or resident alien for all of 2022 and status for 2023 is married filing
determine if you are required to use this you had no tax liability for the full separately), substitute 110% for 100% in
package. 12-month 2022 tax year. You had no tax (2b) under General Rule, earlier. This rule
liability for 2022 if your total tax was zero doesn’t apply to farmers or fishermen.
Estimated tax is the method used to or you didn’t have to file an income tax
pay tax on income that is not subject to return. Increase Your Withholding
withholding (for example, earnings from If you also receive salaries and wages,
self-employment, interest, dividends, Special Rules you may be able to avoid having to make
rents, alimony, etc.) or if the amount of There are special rules for dual-status estimated tax payments on your other
income tax being withheld from your aliens, certain married nonresident aliens, income by asking your employer to take
salary, pension, or other income isn't farmers, fishermen, certain household more tax out of your earnings. To do this,
enough. In addition, if you don’t elect employers, and certain higher income file a new Form W-4, Employee's
voluntary withholding, you should make taxpayers. Withholding Certificate, with your
estimated tax payments on other taxable employer.
income, such as unemployment Dual-status alien. You may qualify to be
compensation and the taxable part of your both a nonresident alien and a resident You can use the Tax Withholding
social security benefits. See the 2022 alien during the same tax year. See TIP Estimator at IRS.gov/W4App to
Instructions for Form 1040-NR, U.S. chapter 6 of Pub. 519, U.S. Tax Guide for determine whether you need to
Nonresident Alien Income Tax Return, for Aliens, for information on filing a return for have your withholding increased or
details on income that is taxable. a dual-status tax year. decreased.
Estimated tax for an estate or trust. If Married dual-status alien. If you're a
you are using this package to figure and dual-status alien married to a U.S. citizen Additional Information You
pay estimated tax for a nonresident alien or resident, you may elect to be treated as
estate or trust, use the 2022 Form a U.S. resident for the entire year for tax May Need
1040-NR as a guide in figuring the estate's purposes and file a Form 1040 jointly with You can find most of the information you
or trust's 2023 estimated tax. You may your spouse. See chapter 1 of Pub. 519 will need in Pub. 505, Pub. 519, and the
also find it helpful to refer to the 2023 for more information. 2022 Instructions for Form 1040-NR.
Form 1041-ES. Nonresident spouse treated as a resi-
Change of address. If your address has dent. If, at the end of your tax year, you What's New
changed, file Form 8822 to update your are married to a U.S. citizen or a resident, In figuring your 2023 estimated tax, be
record. you may elect to be treated as a U.S. sure to consider the following.
resident for the entire year and future Social security tax. For 2023, the
years and file a Form 1040 jointly with your maximum amount of earned income
Who Must Make Estimated spouse. See chapter 2 of Pub. 505, Tax (wages and net earnings from
Tax Payments Withholding and Estimated Tax, and self-employment) subject to the social
chapter 1 of Pub. 519 for more security tax is $160,200.
General Rule information.
In most cases, you must pay estimated tax Adoption credit or exclusion. For 2023,
Farmers and fishermen. If at least
for 2023 if both of the following apply. the maximum adoption credit or exclusion
two-thirds of your gross income for 2022 for employer-provided adoption benefits
1. You expect to owe at least $1,000 or 2023 is from farming or fishing, has increased to $15,950. In order to
in tax for 2023, after subtracting your substitute 66 / % for 90% in (2a) under 2 3 claim either the credit or exclusion, your
withholding and refundable credits. General Rule, earlier. modified adjusted gross income must be
2. You expect your withholding and Household employers. When less than $279,230.
refundable credits to be less than the estimating the tax on your 2023 tax return,
smaller of: include your household employment taxes Reminders
a. 90% of the tax to be shown on your if either of the following applies. Individual taxpayer identification num-
2023 tax return, or • You will have federal income tax ber (ITIN) renewal. If you were
withheld from wages, pensions, annuities, assigned an ITIN before January 1, 2013,
or if you have an ITIN that you haven't

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included on a tax return in the last 3 estimated tax by April 18, 2023, or in four case, 2023 estimated tax payments aren’t
consecutive years, you may need to equal amounts by the dates shown below. required to avoid a penalty.
renew it. For more information, see the
Fiscal year taxpayers. You are on a
instructions for Form W-7. 1st payment . . . . . Apr. 18, 2023 fiscal year if your 12-month tax period
Advance payments of the premium tax 2nd payment . . . . Jun. 15, 2023 ends on any day except December 31.
credit. If you buy health care insurance 3rd payment. . . . . Sep. 15, 2023 Due dates for fiscal year taxpayers are the
through the Health Insurance 4th payment. . . . . Jan. 16, 2024* 15th day of the 4th (if applicable), 6th, and
Marketplace, you may be eligible for * You don’t have to make the payment due January 16, 9th months of your current fiscal year and
advance payments of the premium tax 2024, if you file your 2023 Form 1040-NR by January the 1st month of the following fiscal year. If
credit to help pay for your insurance 31, 2024, and pay the entire balance due with your any payment date falls on a Saturday,
return.
coverage. Receiving too little or too much Sunday, or legal holiday, use the next
in advance will affect your refund or business day. See Pub. 509 for a list of all
balance due. Promptly report changes in legal holidays.
your income or family size to your If you don’t have wages subject to U.S.
Marketplace. See Form 8962 and its income tax withholding, you can pay all of Name Change
instructions for more information. your estimated tax by June 15, 2023, or If you changed your name because of
you can pay it in three installments. If you marriage, divorce, etc., and you made
pay the tax in three installments: estimated tax payments using your former
How To Figure Your • 1/ is due by June 15, 2023;2 name, attach a statement to the front of
Estimated Tax • 1/ is due by September 15, 2023; and4 your 2023 paper income tax return. On the
You will need: • 1/ is due by January 16, 2024.4 statement, show all of the estimated tax
• The 2023 Estimated Tax Worksheet. We don’t send notices reminding payments you made for 2023 and the
name and identifying number under which
Worksheet. CAUTION payments. You must make each
• Instructions for the 2023 Estimated Tax ! you to make your estimated tax you made the payments.
• The 2023 Tax Rate Schedules for your payment by the due date.
filing status.* If your identifying number is a social
• Your 2022 tax return and instructions to If you mail your payment in the United security number (SSN), be sure to report
use as a guide to figuring your income, States and it is postmarked by the due the change to your local Social Security
deductions, and credits (but be sure to date, the date of the U.S. postmark is Administration office before filing your
consider the items listed under What's considered the date of the payment. If 2023 tax return. This prevents delays in
New, earlier). your payments are late or you didn’t pay processing your return and issuing
* If you are married, you must generally enough, you may be charged a penalty for refunds. It also safeguards your future
use Tax Rate Schedule Y. For exceptions, underpaying your tax. See When a social security benefits. For more details,
see the Special Rules, earlier, and Penalty Is Applied, later. call the Social Security Administration at
800-772-1213 (for TTY/TDD, call
chapter 5 of Pub. 519. You can make more than four 800-325-0778) or go to SSA.gov.
Matching estimated tax payments to TIP estimated tax payments. To do so,
income. If you receive your income make a copy of one of your If your identifying number is an
unevenly throughout the year (for unused estimated tax payment vouchers, IRS-issued individual taxpayer
example, because you operate your fill it in, and mail it with your payment. If identification number (ITIN), you don’t
business on a seasonal basis or you have you make more than four payments, to have to contact the Social Security
a large capital gain late in the year), you avoid a penalty, make sure the total of the Administration.
may be able to lower or eliminate the amounts you pay during a payment period
amount of your required estimated tax is at least as much as the amount required How To Amend Estimated
payment for one or more periods by using to be paid by the due date for that period.
the annualized income installment For other payment methods, see How To Tax Payments
method. See chapter 2 of Pub. 505 for Pay Estimated Tax, later. To change or amend your estimated tax
payments, refigure your total estimated tax
details. payments due (see the 2023 Estimated
No income subject to estimated tax
Changing your estimated tax. To during first payment period. If, after Tax Worksheet, later). Then, to figure the
amend or correct your estimated tax, see March 31, 2023, you have a large change payment due for each remaining payment
How To Amend Estimated Tax Payments, in income, deductions, additional taxes, or period, see Amended estimated tax under
later. credits that requires you to start making Regular Installment Method in chapter 2 of
You can’t make joint estimated tax estimated tax payments, you should figure Pub. 505. If an estimated tax payment for
the amount of your estimated tax a previous period is less than one-fourth of
! payments if you are legally payments by using the annualized income your amended estimated tax, you may
CAUTION separated under a decree of
divorce or separate maintenance, you and installment method, explained in chapter 2 owe a penalty when you file your return.
your spouse have different tax years, or of Pub. 505. If you use the annualized
you or your spouse is a nonresident alien income installment method, file Form When a Penalty Is Applied
(unless you elected to be treated as a 2210, including Schedule AI, with your In some cases, you may owe a penalty
resident alien for tax purposes). See 2023 tax return even if no penalty is owed. when you file your return. The penalty is
Special Rules, earlier, and Choosing Farmers and fishermen. If at least imposed on each underpayment for the
Resident Alien Status in Pub. 519. two-thirds of your gross income for 2022 number of days it remains unpaid. A
or 2023 is from farming or fishing, you can penalty may be applied if you didn’t pay
do one of the following. enough estimated tax for the year or you
Payment Due Dates Pay all of your estimated tax by January didn’t make the payments on time or in the
•
If you have wages subject to U.S. income 16, 2024. required amount. A penalty may apply
tax withholding, you can pay all of your • File your 2023 Form 1040-NR by March even if you have an overpayment on your
1, 2024, and pay the total tax due. In this tax return.

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The penalty may be waived under varies by provider, card type, and To complete the voucher, do the
certain conditions. See the Instructions for payment amount. following.
Form 2210 for details. • Print or type your name, address, and
WorldPay US, Inc. social security number (SSN) in the space
How To Pay Estimated Tax 844-729-8298 (844-PAY-TAX-8 )TM provided on the estimated tax payment
When making payments of estimated tax, payUSAtax.com voucher. If you don’t have and aren’t
be sure to take into account any 2022 eligible to get an SSN, enter your ITIN
overpayment that you choose to credit ACI Payments, Inc. wherever your SSN is requested. To apply
against your 2023 tax. Use the Record of 888-UPAY-TAX (888-872-9829)TM for an ITIN, use Form W-7, Application for
Estimated Tax Payments table, later, to fed.acipayonline.com IRS Individual Taxpayer Identification
keep track of the payments you made and Number. For additional information, go to
any overpayment credit you are applying. Link2Gov Corporation IRS.gov and enter “ITIN” in the keyword
888-PAY-1040 (888-729-1040)TM search box. If you are filing the return for a
Pay Online www.PAY1040.com trust or estate, enter the EIN of the trust or
Paying online is convenient and secure estate.
and helps make sure we get your • Enter in the box provided on the
payments on time. To pay your taxes EFTPS. To get more information about estimated tax payment voucher only the
online or for more information, go to EFTPS or to enroll in EFTPS, visit amount you are sending in by check or
IRS.gov/Payments. You can pay using any EFTPS.gov or call 800-555-4477 (English) money order. Don’t include any
of the following methods. or 800-244-4829 (Español). To contact overpayment amounts in this box. See
• Your Online Account. You can now EFTPS using Telecommunications Relay column (e) of the Record of Estimated Tax
make tax payments through your online Services (TRS) for people who are deaf, Payments, later.
account, including balance payments, hard of hearing, or have a speech • Make your check or money order
estimated tax payments, or other types. disability, dial 711 and then provide the payable to “United States Treasury.” Don’t
You can also see your payment history TRS assistant the 800-555-4477 or send cash. To help process your payment
and other tax records there. Go to 800-244-4829 numbers or 800-733-4829. accurately, enter the amount on the right
IRS.gov/Account. Additional information about EFTPS is side of the check like this:
• IRS Direct Pay. For online transfers also available in Pub. 966. $XXX.XX. Don’t use dashes or lines
directly from your checking or savings (for example, don’t enter “$XXX-”
account at no cost to you; go to IRS.gov/ Mobile Device or “$XXX /xx 100”).
Payments. • Enter “2023 Form 1040-ES (NR)” and
• Pay by Card to pay by debit or credit To pay through your mobile device, your identifying number (SSN, ITIN, or
card; go to IRS.gov/Payments. A download the IRS2Go app. EIN) on your check or money order.
convenience fee is charged by these • Enclose, but don’t staple or attach, your
payment with the estimated tax payment
service providers. Pay by Cash voucher.
• Electronic Funds Withdrawal (EFW)
is an integrated e-file/e-pay option offered • Mail your estimated tax payment
when filing your federal taxes Cash is a new in-person payment option voucher to the following address.
electronically using tax preparation for individuals provided through retail
software, through a tax professional, or partners with maximums of $500 per Internal Revenue Service
through the IRS at IRS.gov/Payments. transaction and $1,000 per day. For more P.O. Box 1303
• The Electronic Federal Tax Payment information, go to IRS.gov/Paywithcash. Charlotte, NC 28201-1303 U.S.A.
System (EFTPS) is a free system offered
by the Department of the Treasury for You may also pay in person at an IRS Also, note that only the U.S. Postal
online and phone tax payments. Go to Taxpayer Assistance Center (TAC). Call Service can deliver to P.O. boxes.
EFTPS.gov. If paying by phone, see 844-545-5640 to schedule an appointment
EFTPS, later. at an IRS TAC that accepts cash. You Notice to Taxpayers Presenting
• Online Payment Agreement. If you should call 30 to 60 days before the day Checks. When you provide a check as
can’t pay in full by the due date of your tax you want to pay. payment, you authorize us either to use
information from your check to make a
return, you can apply for an online monthly one-time electronic fund transfer from your
installment agreement at IRS.gov/ For more information about cash
Payments. Once you complete the online payments, go to IRS.gov/Payments account or to process the payment as a
check transaction. When we use
process, you will receive immediate Pay by Check or Money Order information from your check to make an
notification of whether your agreement has electronic fund transfer, funds may be
been approved. A user fee is charged. Using the Estimated Tax
• IRS2Go is the mobile application of the Payment Voucher withdrawn from your account as soon as
the same day we receive your payment,
IRS; you can access Direct Pay or Pay By Before submitting a payment through the and you will not receive your check back
Card by downloading the application at mail using the estimated tax payment from your financial institution.
IRS.gov/Newsroom/IRS2goapp. voucher, please consider alternative
methods. One of our safe, quick, and easy No checks of $100 million or more
Pay by Phone electronic payment options might be right accepted. The IRS can’t accept a single
Paying by phone is another safe and for you. check (including a cashier’s check) for
secure method of paying electronically. amounts of $100,000,000 ($100 million) or
Use one of the following methods: (1) call If you choose to mail in your payment, more. If you are sending $100 million or
one of the debit or credit card service there is a separate estimated tax payment more by check, you’ll need to spread the
providers listed later, or (2) the Electronic voucher for each due date. The due date payment over 2 or more checks with each
Federal Tax Payment System (EFTPS). is shown in the upper right corner. check made out for an amount less than
Complete and send in the voucher only if $100 million. This limit doesn't apply to
Debit or credit card. Call one of our you are making a payment by check or other methods of payment (such as
service providers. Each charges a fee that money order.

Form 1040-ES (NR) 2023 -3-

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electronic payments). Please consider a estimating your 2023 net earnings from Repayment of first-time homebuyer
method of payment other than check if the self-employment, be sure to use only credit. You must repay the first-time
amount of the payment is over $100 92.35% (0.9235) of your total net profit homebuyer credit if you bought the home
million. from self-employment. in 2008.
Line 10. Other taxes. Use the For details about repaying the first-time
Instructions for the 2023 instructions for the 2022 Form 1040-NR to homebuyer credit, see the Instructions for
determine if you expect to owe, for 2023, Form 5405.
Estimated Tax Worksheet any of the taxes that are entered on Line 15b. Prior year's tax. Enter the
Line 1. Adjusted gross income. When Schedule 2 (Form 1040), lines 8 2022 tax you figure according to the
figuring the adjusted gross income you (additional tax on distributions only), 9 instructions in Figuring your 2022 tax,
expect in 2023, be sure to include only through 12, and 14 through 17z (see later, unless you meet one of the following
income and allowable deductions that are Exception 2, later). On line 10, enter the exceptions.
effectively connected to a U.S. trade or total of those taxes, subject to the • If the AGI shown on your 2022 return is
business and consider the items listed following two exceptions. more than $150,000 ($75,000 if you will
under What's New, earlier. For more Exception 1. Include household file as married filing separately for 2023),
details on figuring your AGI, see Expected employment taxes from Schedule 2 (Form enter 110% of your 2022 tax as figured
AGI—Line 1 in chapter 2 of Pub. 505, 1040), line 9, on this line only if: next.
chapter 4 of Pub. 519, and the instructions • You will have federal income tax This doesn’t apply to farmers or
for Form 1040-NR. withheld from wages, pensions, annuities, ! fishermen.
If you are self-employed, be sure to or other income effectively connected with CAUTION
take into account the deduction for your a U.S. trade or business; or • If you filed as married filing jointly for
self-employment tax. Use the 2023 • You would be required to make 2022, but you won’t file a joint return for
Self-Employment Tax and Deduction estimated tax payments (to avoid a 2023 (for example, because you are a
Worksheet for Lines 1 and 9 of the penalty) even if you didn’t include nonresident alien who doesn’t elect to be
Estimated Tax Worksheet to figure the household employment taxes when treated as a U.S. resident (see Pub. 519)),
amount to subtract when figuring your figuring your estimated tax. see General Rule in chapter 2 of Pub. 505
expected AGI. This worksheet will also If you meet one or both of the above, to figure your share of the 2022 tax to
give you the amount to enter on line 9 of include the total of your household enter on line 15b.
your estimated tax worksheet. employment taxes on line 10. • If you didn’t file a return for 2022 or your
2022 tax year was less than 12 full
Line 2a. Estimated itemized deduc- Exception 2. Because the following months, don’t complete line 15b. Instead,
tions. Nonresident aliens can claim some taxes are not required to be paid until the enter the amount from line 15a on
of the same itemized deductions that due date of your income tax (not including line 15c.
resident aliens can claim. However, extensions), do not include them on
nonresident aliens can claim itemized line 10. Figuring your 2022 tax. Use the tax
deductions only if they have income • Uncollected social security and amount shown on line 24 of your 2022
effectively connected with a U.S. trade or Medicare or RRTA tax on tips or Form 1040-NR reduced by:
business. See the Instructions for group-term life insurance ( Schedule 2, 1. Unreported social security and
Schedule A (Form 1040), the instructions line 13), Medicare tax or RRTA tax from Schedule
under Schedule A-Itemized Deductions in • Recapture of federal mortgage subsidy 2 (Form 1040), line 5;
the Instructions for Form 1040-NR, and ( Schedule 2, line 17b),
chapter 5, Figuring Your Tax, of Pub. 519. • Excise tax on excess golden parachute 2. Any tax included on Schedule 2
Nonresident aliens are permitted to payments ( Schedule 2, line 17k), (Form 1040), line 8, on excess
claim the standard deduction in limited • Excise tax on insider stock contributions to an IRA, Archer MSA,
situations. If applicable, enter the standard compensation from an expatriated Coverdell education savings account,
deduction on line 2a. See corporation ( Schedule 2, line 17m), and health savings account, ABLE account, or
Line 12-Itemized Deductions or Standard • Look-back interest under section 167(g) on excess accumulations in qualified
Deduction in the Instructions for Form or 460(b) ( Schedule 2, line 17n). retirement plans;
1040-NR. Consider the following items when 3. Amounts on Schedule 2 (Form
Line 7. Credits. See the 2022 Form determining the amount to enter on 1040), as listed in Exception 2, earlier; and
1040-NR, line 19, Schedule 3 (Form line 10. 4. Any refundable credit amounts on
Form 1040-NR, line 28; and Schedule 3
1040), lines 1 through 6z, and the related Additional Medicare Tax. For details (Form 1040), lines 9 and 12.
instructions for the types of credits about the Additional Medicare Tax, see
allowed. the Instructions for Form 8959.
Line 9. Self-employment tax. Enter your
self-employment tax on line 9. When

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2023 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.  $160,200
  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 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.

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                                              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                                                      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        $11,000     ----------- + 10%                 $0       $0        $22,000      ----------- + 10%                        $0
    11,000    44,725      $1,100.00   + 12%          11,000       22,000       89,450       $2,200.00   + 12%                  22,000
    44,725    95,375      5,147.00    + 22%          44,725       89,450       190,750      10,294.00   + 22%                  89,450
    95,375    182,100     16,290.00   + 24%          95,375    190,750         364,200      32,580.00   + 24%               190,750
182,100       231,250     37,104.00   + 32%         182,100    364,200         462,500      74,208.00   + 32%               364,200
231,250       578,125     52,832.00   + 35%         231,250    462,500         693,750      105,664.00  + 35%               462,500
578,125       ----------- 174,238.25  + 37%         578,125    693,750         -----------  186,601.50  + 37%               693,750
Schedule Y—Use if your 2023 filing status is Married filing    Schedule W—Use if your 2023 filing status is Estate or Trust
separately (defined in Special Rules, earlier)
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        $11,000     ----------- + 10%                 $0       $0        $2,900       ----------- + 10%                        $0
    11,000    44,725      $1,100.00   + 12%          11,000        2,900       10,550       $290.00     + 24%                  2,900
    44,725    95,375      5,147.00    + 22%          44,725       10,550       14,450       2,126.00    + 35%                  10,550
    95,375    182,100     16,290.00   + 24%          95,375    14,450          -----------  3,491.00    + 37%                  14,450
182,100       231,250     37,104.00   + 32%         182,100
231,250       346,875     52,832.00   + 35%         231,250
346,875        ---------  93,300.75   + 37%         346,875

                                              to a form or its instructions must be         information, you may be charged penalties 
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                                                               -6-                                        Form 1040-ES (NR) 2023

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2023 Estimated Tax Worksheet—For Nonresident Alien Individuals                                                                 Keep for Your Records

1   Adjusted gross income you expect in 2023 (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 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               .   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  2023  tax  on  income  effectively  connected  with  a  U.S.  trade  or 
    business    . .     .  .      . .  .  .   . .      . .    .  .     .   .    .    . . .   .    . .      . .  .  .       .   . .     .   11
12  Total expected 2023 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 2023 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 2023 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  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  .        .      . .    .  .     .   .    .    . . .   .    . .  .     .  .  .       .   . .     .   18
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

                                                                                -7-

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Form 1040-ES (NR) 2023

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                      -8-

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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) 2022 (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. 18, 2023
2 Jun. 15, 2023
3 Sep. 15, 2023
4 Jan. 16, 2024*
Total . . . . . . . . . . . . . . . . . . . . . . . .
*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.

Tear off here

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2023 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. 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 “2023 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 Privacy Act and Paperwork Reduction Act Notice, see instructions.
-9-

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Form 1040-ES (NR) 2023

                      Intentionally Left Blank

                      -10-

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Enlarge image

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2023 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. 15, 2023
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are
identifying number and “2023 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 Privacy Act and Paperwork Reduction Act Notice, see instructions.

Tear off here

1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2023 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 15, 2023
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are
identifying number and “2023 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 Privacy Act and Paperwork Reduction Act Notice, see instructions.

Tear off here
1040-ES (NR)
Form Department of the Treasury Estimated Tax
Internal Revenue Service 2023 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 18, 2023
voucher with your check or money order payable to “United States Treasury.” Write your Amount of estimated tax you are
identifying number and “2023 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 Privacy Act and Paperwork Reduction Act Notice, see instructions.
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Form 1040-ES (NR) 2023

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                      -12-

PDF file checksum: 592915928

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