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

Sep 19, 2026

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Instructions and guidance for nonresident alien individuals to figure and pay U.S. estimated tax for 2026. Explains when estimated tax payments are required, including thresholds based on expected tax, withholding, and refundable credits, plus special rules for farming and fishing, dual-status aliens, household employers, and higher-income taxpayers. Covers address changes via Form 8822, increasing withholding through Form W-4, and key updates affecting 2026 tax calculations such as social security tax limits and tax credit amounts.

LanguageEnglish

CategoryForms

FormatPDF

Pages12

Reading Time4 min

AccessFree to download

Purpose of This Package

Who Must Make Estimated Tax Payments

General Rule

Exception

Special Rules

Increase Your Withholding

Additional Information You May Need

What’s New

2026 Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals Purpose of This Package Generally, if you’re a nonresident alien, use this package to figure and pay your estimated tax for 2026. See Who Must Make Estimated Tax Payments to determine if you’re required to use this package. Estimated tax is the method used to pay tax on income that isn’t 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 2025 Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return, for details on income that’s taxable. Estimated tax for an estate or trust. If you’re using this package to figure and pay estimated tax for a nonresident alien estate or trust, use the 2025 Form 1040-NR as a guide in figuring the estate’s or trust’s 2026 estimated tax. You may also find it helpful to refer to the 2026 Form 1041-ES. Change of address. If your address has changed, file Form 8822 to update your record. 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 [www.irs.gov/Form1040ESNR](www.irs.gov/Form1040ESNR). Who Must Make Estimated Tax Payments General Rule In most cases, you must pay estimated tax for 2026 if both of the following apply. 1. You expect to owe at least $1,000 in tax for 2026, 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 2026 tax return, or b. 100% of the tax shown on your 2025 tax return. Your 2025 tax return must cover all 12 months. Note: These percentages may be different if you’re a farmer, fisherman, or higher income taxpayer. See Special Rules, later. Exception. You don’t have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and you had no tax liability for the full 12-month 2025 tax year. You had no tax liability for 2025 if your total tax was zero or you didn’t have to file an income tax return. Special Rules There are special rules for those who have income from farming and fishing, for 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’re 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. Farming and fishing. If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, substitute 662/3% for 90% in (2a) under General Rule, earlier. Household employers. When estimating the tax on your 2026 tax return, include your household employment taxes if either of the following applies. • You will have federal income tax withheld from wages, pensions, annuities, or other income effectively connected with a U.S. trade or business. • You would be requ

FAQs

Who must make estimated tax payments for 2026?

Generally, you must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and you expect your withholding and refundable credits to be less than the smaller of 90% of the 2026 tax or 100% of the 2025 tax (covering all 12 months).

Are there exceptions to paying estimated tax for 2026?

Yes. You generally don’t have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year.

How can I avoid estimated tax payments on other income?

If you also receive salaries and wages, ask your employer to take more tax out of your earnings by filing a new Form W-4 with your employer.

Sep 19, 2026

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