2024

Form 1040-ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

Department of the Treasury

Internal Revenue Service

Purpose of This Package

Generally, if you’re a nonresident alien, 

use this package to figure and pay your 

estimated tax for 2024. 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 2023 

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 2023 Form 

1040-NR as a guide in figuring the estate's 

or trust's 2024 estimated tax. You may 

also find it helpful to refer to the 2024 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 IRS.gov/Form1040ESNR.

Who Must Make Estimated 

Tax Payments

General Rule

In most cases, you must pay estimated tax 

for 2024 if both of the following apply.

1. You expect to owe at least $1,000 

in tax for 2024, 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 

2024 tax return, or

b. 100% of the tax shown on your 

2023 tax return. Your 2023 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 2024 if you were a U.S. 

citizen or resident alien for all of 2023 and 

you had no tax liability for the full 12-month 

2023 tax year. You had no tax liability for 

2023 if your total tax was zero or you didn’t 

have to file an income tax return.

Special Rules

There are special rules for dual-status 

aliens, certain married nonresident aliens, 

farmers, fishermen, certain household 

employers, and certain higher income 

taxpayers.

Dual-status alien. You may qualify to be 

both a nonresident alien and a resident 

alien during the same tax year. See 

chapter 6 of Pub. 519, U.S. Tax Guide for 

Aliens, for information on filing a return for 

a dual-status tax year.

Married dual-status alien. If you're a 

dual-status alien married to a U.S. citizen 

or resident, you may elect to be treated as 

a U.S. resident for the entire year for tax 

purposes and file a Form 1040 jointly with 

your spouse. See chapter 1 of Pub. 519 for 

more information.

Nonresident spouse treated as a resident. If, at the end of your tax year, you’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.

Farmers and fishermen. If at least 

two-thirds of your gross income for 2023 

or 2024 is from farming or fishing, 

substitute 662/3% for 90% in (2a) under 

General Rule, earlier.

Household employers. When estimating 

the tax on your 2024 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 required to make 

estimated tax payments to avoid a penalty 

even if you didn’t include household 

employment taxes when figuring your 

estimated tax.

Higher income taxpayers. If your 

adjusted gross income (AGI) for 2023 was 

more than $150,000 ($75,000 if your filing 

status for 2024 is married filing 

separately), substitute 110% for 100% in 

(2b) under General Rule, earlier. This rule 

doesn’t apply to farmers or fishermen.

Increase Your Withholding

If you also receive salaries and wages, you 

may be able to avoid having to make 

estimated tax payments on your other 

income by asking your employer to take 

more tax out of your earnings. To do this, 

file a new Form W-4, Employee's 

Withholding Certificate, with your 

employer.

You can use the Tax Withholding 

Estimator at IRS.gov/W4App to 

determine whether you need to 

have your withholding increased or 

decreased.

Additional Information You 

May Need

You can find most of the information you 

will need in Pub. 505, Pub. 519, and the 

2023 Instructions for Form 1040-NR.

What's New

In figuring your 2024 estimated tax, be 

sure to consider the following.

Social security tax. For 2024, the 

maximum amount of earned income 

(wages and net earnings from 

self-employment) subject to the social 

security tax is $168,600.

Additional child tax credit amount increased. For 2024, the maximum 

additional child tax credit amount is 

$1,700 for each qualifying child.

Adoption credit or exclusion. For 2024, 

the maximum adoption credit or exclusion 

for employer-provided adoption benefits 

has increased to $16,810. In order to 

claim either the credit or exclusion, your 

modified adjusted gross income must be 

less than $292,150.

Reminders

Individual taxpayer identification number (ITIN) renewal. If you have an ITIN 

that you haven't included on a tax return in 

the last 3 consecutive years, you may 

need to renew it. For more information, 

see the Instructions for Form W-7.

TIP

Jan 4, 2024 Cat. No. 50007F
Advance payments of the premium tax 

credit. If you buy health care insurance 

through the Health Insurance Marketplace, 

you may be eligible for advance payments 

of the premium tax credit to help pay for 

your insurance coverage. Receiving too 

little or too much in advance will affect 

your refund or balance due. Promptly 

report changes in your income or family 

size to your Marketplace. See Form 8962 

and its instructions for more information.

How To Figure Your 

Estimated Tax

You will need:

• The 2024 Estimated Tax Worksheet.

• The Instructions for the 2024 Estimated 

Tax Worksheet.

• The 2024 Tax Rate Schedules for your 

filing status.*

• Your 2023 tax return and instructions to 

use as a guide to figuring your income, 

deductions, and credits (but be sure to 

consider the items listed under What's 

New, earlier).

* If you’re married, you must generally 

use Tax Rate Schedule Y. For exceptions, 

see the Special Rules, earlier, and 

chapter 5 of Pub. 519.

Matching estimated tax payments to 

income. If you receive your income 

unevenly throughout the year (for example, 

because you operate your business on a 

seasonal basis or you have a large capital 

gain late in the year), you may be able to 

lower or eliminate the amount of your 

required estimated tax payment for one or 

more periods by using the annualized 

income installment method. See chapter 2 

of Pub. 505 for details.

Changing your estimated tax. To 

amend or correct your estimated tax, see 

How To Amend Estimated Tax Payments, 

later.

You can’t make joint estimated tax 

payments if you’re legally 

separated under a decree of 

divorce or separate maintenance, you and 

your spouse have different tax years, or 

you or your spouse is a nonresident alien 

(unless you elected to be treated as a 

resident alien for tax purposes). See 

Special Rules, earlier, and Choosing 

Resident Alien Status in Pub. 519.

Payment Due Dates

If you have wages subject to U.S. income 

tax withholding, you can pay all of your 

estimated tax by April 15, 2024, or in four 

equal amounts by the dates shown below.

CAUTION

!

1st payment ..... Apr. 15, 2024

2nd payment .... Jun. 17, 2024

3rd payment ..... Sep. 16, 2024

4th payment ..... Jan. 15, 2025*

* You don’t have to make the payment due January 15, 

2025, if you file your 2024 Form 1040-NR by January 

31, 2025, and pay the entire balance due with your 

return.

If you don’t have wages subject to U.S. 

income tax withholding, you can pay all of 

your estimated tax by June 17, 2024, or 

you can pay it in three installments. If you 

pay the tax in three installments:

•

1/2 is due by June 17, 2024;

•

1/4 is due by September 16, 2024; and

•

1/4 is due by January 15, 2025.

We don’t send notices reminding 

you to make your estimated tax 

payments. You must make each 

payment by the due date.

If you mail your payment in the United 

States and it’s postmarked by the due 

date, the date of the U.S. postmark is 

considered the date of the payment. If 

your payments are late or you didn’t pay 

enough, you may be charged a penalty for 

underpaying your tax. See When a Penalty 

Is Applied, later.

You can make more than four 

estimated tax payments. To do so, 

make a copy of one of your 

unused estimated tax payment vouchers, 

fill it in, and mail it with your payment. If 

you make more than four payments, to 

avoid a penalty, make sure the total of the 

amounts you pay during a payment period 

is at least as much as the amount required 

to be paid by the due date for that period. 

For other payment methods, see How To 

Pay Estimated Tax, later.

No income subject to estimated tax 

during first payment period. If, after 

March 31, 2024, you have a large change 

in income, deductions, additional taxes, or 

credits that requires you to start making 

estimated tax payments, you should figure 

the amount of your estimated tax 

payments by using the annualized income 

installment method, explained in chapter 2 

of Pub. 505. If you use the annualized 

income installment method, file Form 

2210, including Schedule AI, with your 

2024 tax return even if no penalty is owed.

Farmers and fishermen. If at least 

two-thirds of your gross income for 2023 

or 2024 is from farming or fishing, you can 

do one of the following.

• Pay all of your estimated tax by January 

15, 2025.

• File your 2024 Form 1040-NR by March 

3, 2025, and pay the total tax due. In this 

case, 2024 estimated tax payments aren’t 

required to avoid a penalty.

CAUTION

!

TIP

Fiscal year taxpayers. You’re on a fiscal 

year if your 12-month tax period ends on 

any day except December 31. Due dates 

for fiscal year taxpayers are the 15th day 

of the 4th (if applicable), 6th, and 9th 

months of your current fiscal year and the 

1st month of the following fiscal year. If any 

payment date falls on a Saturday, Sunday, 

or legal holiday, use the next business day. 

See Pub. 509 for a list of all legal holidays.

Name Change

If you changed your name because of 

marriage, divorce, etc., and you made 

estimated tax payments using your former 

name, attach a statement to the front of 

your 2024 paper income tax return. On the 

statement, show all of the estimated tax 

payments you made for 2024 and the 

name and identifying number under which 

you made the payments.

If your identifying number is a social 

security number (SSN), be sure to report 

the change to your local Social Security 

Administration office before filing your 

2024 tax return. This prevents delays in 

processing your return and issuing 

refunds. It also safeguards your future 

social security benefits. For more details, 

call the Social Security Administration at 

800-772-1213 (for TTY/TDD, call 

800-325-0778) or go to SSA.gov.

If your identifying number is an 

IRS-issued individual taxpayer 

identification number (ITIN), you don’t 

have to contact the Social Security 

Administration.

How To Amend Estimated 

Tax Payments

To change or amend your estimated tax 

payments, refigure your total estimated tax 

payments due (see the 2024 Estimated 

Tax Worksheet, later). Then, to figure the 

payment due for each remaining payment 

period, see Amended estimated tax under 

Regular Installment Method in chapter 2 of 

Pub. 505. If an estimated tax payment for 

a previous period is less than one-fourth of 

your amended estimated tax, you may 

owe a penalty when you file your return.

When a Penalty Is Applied

In some cases, you may owe a penalty 

when you file your return. The penalty is 

imposed on each underpayment for the 

number of days it remains unpaid. A 

penalty may be applied if you didn’t pay 

enough estimated tax for the year or you 

didn’t make the payments on time or in the 

required amount. A penalty may apply 

even if you have an overpayment on your 

tax return.

The penalty may be waived under 

certain conditions. See the Instructions for 

Form 2210 for details.

2 Form 1040-ES (NR) 2024
How To Pay Estimated Tax

When making payments of estimated tax, 

be sure to take into account any 2023 

overpayment that you choose to credit 

against your 2024 tax. Use the Record of 

Estimated Tax Payments table, later, to 

keep track of the payments you made and 

any overpayment credit you’re applying.

Pay Online

Paying online is convenient and secure 

and helps make sure we get your 

payments on time. To pay your taxes 

online or to get more information, go to 

IRS.gov/Payments. You can pay using any 

of the following methods.

• Your Online Account. You can now 

make tax payments through your online 

account, including balance payments, 

estimated tax payments, or other types. 

You can also see your payment history 

and other tax records there. Go to 

IRS.gov/Account.

• IRS Direct Pay. For online transfers 

directly from your checking or savings 

account at no cost to you, go to IRS.gov/

Payments.

• Pay by Card or Digital Wallet. To pay 

by debit or credit card or digital wallet, go 

to IRS.gov/Payments. A fee is charged by 

these service providers.

• Electronic Funds Withdrawal (EFW) 

is an integrated e-file/e-pay option offered 

when filing your federal taxes 

electronically using tax preparation 

software, through a tax professional, or 

through the IRS at IRS.gov/Payments.

• The Electronic Federal Tax Payment 

System (EFTPS) is a free system offered 

by the Department of the Treasury for 

online and phone tax payments. Go to 

EFTPS.gov. If paying by phone, see 

EFTPS, later.

• Online Payment Agreement. If you 

can’t pay in full by the due date of your tax 

return, you can apply for an online monthly 

installment agreement at IRS.gov/OPA. 

Once you complete the online process, 

you will receive immediate notification of 

whether your agreement has been 

approved. A user fee is charged.

Pay by Phone

Paying by phone is another safe and 

secure method of paying electronically. 

Use one of the following methods: (1) call 

one of the debit or credit card service 

providers or (2) call the Electronic Federal 

Tax Payment System (EFTPS) to pay 

directly from your checking or savings 

account.

Debit or credit card. Call one of our 

service providers. Each charges a fee that 

varies by provider, card type, and payment 

amount.

WorldPay US, Inc.

844-PAY-TAX-8TM (844-729-8298)

payUSAtax.com

ACI Payments, Inc.

888-UPAY-TAXTM (888-872-9829)

fed.acipayonline.com

Link2Gov Corporation

888-PAY-1040TM (888-729-1040)

www.PAY1040.com

EFTPS. To get more information about 

EFTPS or to enroll in EFTPS, visit 

EFTPS.gov or call 800-555-4477 (English) 

or 800-244-4829 (Español). To contact 

EFTPS using Telecommunications Relay 

Services (TRS) for people who are deaf, 

hard of hearing, or have a speech 

disability, dial 711 and then provide the 

TRS assistant the 800-555-4477 or 

800-244-4829 numbers or 800-733-4829. 

Additional information about EFTPS is 

also available in Pub. 966.

Mobile Device

To pay through your mobile device, 

download the IRS2Go app.

Pay by Cash

Cash is a new in-person payment option 

for individuals provided through retail 

partners. For more information, go to 

IRS.gov/Paywithcash.

You may also pay in person at an IRS 

Taxpayer Assistance Center (TAC). Call 

844-545-5640 to schedule an appointment 

at an IRS TAC that accepts cash. You 

should call 30 to 60 days before the day 

you want to pay.

For more information about cash 

payments, go to IRS.gov/Payments

Pay by Check or Money Order 

Using the Estimated Tax 

Payment Voucher

Before submitting a payment through the 

mail using the estimated tax payment 

voucher, please consider alternative 

methods. One of our safe, quick, and easy 

electronic payment options might be right 

for you.

If you choose to mail in your payment, 

there’s a separate estimated tax payment 

voucher for each due date. The due date 

is shown in the upper right corner. 

Complete and send in the voucher only if 

you’re making a payment by check or 

money order.

To complete the voucher, do the 

following.

• Print or type your name, address, and 

social security number (SSN) in the space 

provided on the estimated tax payment 

voucher. If you don’t have and aren’t 

eligible to get an SSN, enter your ITIN 

wherever your SSN is requested. To apply 

for an ITIN, use Form W-7, Application for 

IRS Individual Taxpayer Identification 

Number. For additional information, go to 

IRS.gov and enter “ITIN” in the keyword 

search box. If you’re filing the return for a 

trust or estate, enter the Employer 

Identification Number (EIN) of the trust or 

estate.

• Enter in the box provided on the 

estimated tax payment voucher only the 

amount you are sending in by check or 

money order. Don’t include any 

overpayment amounts in this box. Enter 

the amount of any overpayment credits in 

column (e) of the Record of Estimated Tax 

Payments, later.

• Make your check or money order 

payable to “United States Treasury.” 

Don’t send cash. To help process your 

payment accurately, enter the amount on 

the right side of the check like this:

$XXX.XX. Don’t use dashes or lines

(for example, don’t enter “$XXX-”

or “$XXX xx/100”).

• Enter “2024 Form 1040-ES (NR)” and 

your identifying number (SSN, ITIN, or 

EIN) on your check or money order.

• Enclose, but don’t staple or attach, your 

payment with the estimated tax payment 

voucher.

• Mail your estimated tax payment 

voucher to the following address.

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303 U.S.A.

Also, note that only the U.S. Postal Service 

can deliver to P.O. boxes.

Notice to taxpayers presenting 

checks. When you provide a check as 

payment, you authorize us either to use 

information from your check to make a 

one-time electronic fund transfer from your 

account or to process the payment as a 

check transaction. When we use 

information from your check to make an 

electronic fund transfer, funds may be 

withdrawn from your account as soon as 

the same day we receive your payment, 

and you won’t receive your check back 

from your financial institution.

No checks of $100 million or more 

accepted. The IRS can’t accept a single 

check (including a cashier’s check) for 

amounts of $100,000,000 ($100 million) or 

more. If you’re sending $100 million or 

more by check, you will need to spread the 

payment over two or more checks with 

each check made out for an amount less 

than $100 million. This limit doesn't apply 

to other methods of payment (such as 

electronic payments). Please consider a 

method of payment other than check if the 

amount of the payment is over $100 

million.

Form 1040-ES (NR) 2024 3
Instructions for the 2024 

Estimated Tax Worksheet

Line 1. Adjusted gross income. When 

figuring the adjusted gross income you 

expect in 2024, be sure to include only 

income and allowable deductions that are 

effectively connected to a U.S. trade or 

business and consider the items listed 

under What's New, earlier. For more 

details on figuring your AGI, see Expected 

AGI—Line 1 in chapter 2 of Pub. 505, 

chapter 4 of Pub. 519, and the Instructions 

for Form 1040-NR.

If you’re self-employed, be sure to take 

into account the deduction for your 

self-employment tax. Use the 2024 

Self-Employment Tax and Deduction 

Worksheet for Lines 1 and 9 of the 

Estimated Tax Worksheet to figure the 

amount to subtract when figuring your 

expected AGI. This worksheet will also 

give you the amount to enter on line 9 of 

your estimated tax worksheet.

Line 2a. Estimated itemized deductions. Nonresident aliens can claim some 

of the same itemized deductions that 

resident aliens can claim. However, 

nonresident aliens can claim itemized 

deductions only if they have income 

effectively connected with a U.S. trade or 

business. See the Instructions for 

Schedule A (Form 1040), Instructions for 

Schedule A (Form 1040-NR) in the 

Instructions for Form 1040-NR, and 

chapter 5, Figuring Your Tax, of Pub. 519.

Nonresident aliens are permitted to 

claim the standard deduction in limited 

situations. If applicable, enter the standard 

deduction on line 2a. See 

Line 12—Itemized Deductions or Standard 

Deduction in the Instructions for Form 

1040-NR.

Line 7. Credits. See the 2023 Form 

1040-NR, line 19, Schedule 3 (Form 

1040), lines 1 through 6z, and the related 

instructions for the types of credits 

allowed.

Line 9. Self-employment tax. Enter your 

self-employment tax on line 9. When 

estimating your 2024 net earnings from 

self-employment, be sure to use only 

92.35% (0.9235) of your total net profit 

from self-employment.

Line 10. Other taxes. Use the 2023 

Instructions for Form 1040-NR to 

determine if you expect to owe, for 2024, 

any of the taxes that are entered on 

Schedule 2 (Form 1040), lines 8 

(additional tax on distributions only), 9 

through 12, and 14 through 17z (see 

Exception 2, later). On line 10, enter the 

total of those taxes, subject to the 

following two exceptions.

Exception 1. Include household 

employment taxes from Schedule 2 (Form 

1040), line 9, on this line only if:

• You will have federal income tax 

withheld from wages, pensions, annuities, 

or other income effectively connected with 

a U.S. trade or business; or

• You would be required to make 

estimated tax payments (to avoid a 

penalty) even if you didn’t include 

household employment taxes when 

figuring your estimated tax.

If you meet one or both of the above, 

include the total of your household 

employment taxes on line 10.

Exception 2. Because the following 

taxes aren’t required to be paid until the 

due date of your income tax (not including 

extensions), don’t include them on line 10.

• Uncollected social security and 

Medicare or RRTA tax on tips or 

group-term life insurance (Schedule 2, 

line 13).

• Recapture of federal mortgage subsidy 

(Schedule 2, line 17b).

• Excise tax on excess golden parachute 

payments (Schedule 2, line 17k).

• Excise tax on insider stock 

compensation from an expatriated 

corporation (Schedule 2, line 17m).

• Look-back interest under section 167(g) 

or 460(b) (Schedule 2, line 17n).

If applicable, include the following 

items when determining the amount to 

enter on line 10.

Additional Medicare Tax. For details 

about the Additional Medicare Tax, see the 

Instructions for Form 8959.

Repayment of first-time homebuyer 

credit. You must repay the first-time 

homebuyer credit if you bought the home 

in 2008.

For details about repaying the first-time 

homebuyer credit, see the Instructions for 

Form 5405.

Line 15b. Prior year's tax. Enter the 

2023 tax you figure according to the 

instructions in Figuring your 2023 tax, 

later, unless you meet one of the following 

exceptions.

• If the AGI shown on your 2023 return is 

more than $150,000 ($75,000 if you will 

file as married filing separately for 2024), 

enter 110% of your 2023 tax as figured 

next.

Note. This doesn’t apply to farmers or 

fishermen.

• If you filed as married filing jointly for 

2023, but you won’t file a joint return for 

2024 (for example, because you’re a 

nonresident alien who doesn’t elect to be 

treated as a U.S. resident (see Pub. 519)), 

see General Rule in chapter 2 of Pub. 505 

to figure your share of the 2023 tax to 

enter on line 15b.

• If you didn’t file a return for 2023 or your 

2023 tax year was less than 12 full 

months, don’t complete line 15b. Instead, 

enter the amount from line 15a on line 15c.

Figuring your 2023 tax. Use the tax 

amount shown on line 24 of your 2023 

Form 1040-NR reduced by:

1. Unreported social security and 

Medicare tax or RRTA tax from Schedule 2 

(Form 1040), line 5;

2. Any tax included on Schedule 2 

(Form 1040), line 8, on excess 

contributions to an IRA, Archer MSA, 

Coverdell education savings account, 

health savings account, ABLE account, or 

on excess accumulations in qualified 

retirement plans;

3. Amounts on Schedule 2 (Form 

1040), as listed in Exception 2, earlier; and

4. Any refundable credit amounts on 

Form 1040-NR, line 28; Schedule 3 (Form 

1040), lines 9 and 12; and Schedule H 

(Form 1040), lines 8e and 8f.

4 Form 1040-ES (NR) 2024
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
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 

is: The tax is:

If line 3 

is: The tax is:

 Over—

 But not 

 over—

of the

amount

over— Over—

But not 

over—

of the

amount

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 

separately

Schedule W—Use if your 2024 filing status is Estate or Trust

If line 3 

is:

The tax is: If line 3 

is:

The tax is:

Over—

But not 

over—

of the

amount

over— Over—

But not 

over—

of the

amount

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

Disclosure, Privacy Act, and Paperwork Reduction Act Notice. We ask for 

this information to carry out the tax laws of 

the United States. We need it to figure and 

collect the right amount of tax. Our legal 

right to ask for this information is Internal 

Revenue Code section 6654, which 

requires that you pay your taxes in a 

specified manner to avoid being 

penalized. Additionally, sections 6001, 

6011, and 6012(a) and their regulations 

require you to file a return or statement for 

any tax for which you are liable; section 

6109 requires you to provide your 

identifying number. Failure to provide this 

information, or providing false or 

fraudulent information, may subject you to 

penalties.

You aren’t required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records relating 

to a form or its instructions must be 

retained as long as their contents may 

become material in the administration of 

any Internal Revenue law. Generally, tax 

returns and return information are 

confidential, as stated in Code section 

6103.

We may disclose the information to the 

Department of Justice for civil and criminal 

litigation and to other federal agencies, as 

provided by law. We may disclose it to 

cities, states, the District of Columbia, and 

U.S. commonwealths or possessions to 

carry out their tax laws. We may also 

disclose this information to other countries 

under a tax treaty, to federal and state 

agencies to enforce federal nontax 

criminal laws, or to federal law 

enforcement and intelligence agencies to 

combat terrorism.

If you don’t file a return, don’t give the 

information asked for, or give fraudulent 

information, you may be charged penalties 

and be subject to criminal prosecution.

Please keep this notice with your 

records. It may help you if we ask you for 

other information. If you have any 

questions about the rules for filing and 

giving information, please call or visit any 

Internal Revenue Service office.

The average time and expenses 

required to complete and file this form will 

vary depending on individual 

circumstances. For the estimated 

averages, see the instructions for your 

income tax return.

If you have suggestions for making this 

package simpler, we would be happy to 

hear from you. See the instructions for 

your income tax return.

6 Form 1040-ES (NR) 2024
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.

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Form 1040-ES (NR) 2024

Intentionally Left Blank

-8-
Record of Estimated Tax Payments (Farmers, fishermen, and fiscal year taxpayers, see Payment Due Dates.)

Keep for Your Records

Payment 

number

Payment 

due 

date

(a) Amount 

due

(b) Date 

paid

(c) Check or 

money order number or 

credit or debit card 

confirmation number

(d) Amount paid 

(do not include 

any convenience fee)

(e) 2023 

overpayment 

credit applied

(f) Total amount 

paid and credited 

(add (d) and (e))

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 

Online Account 

(no fees)

• Go to www.irs.gov/Account to login 

and make a payment.

• Make a tax payment online directly 

from your checking or savings account.

• View your balance, payment plan 

details and options, digital copies of 

certain notices, and more.

Pay by 

Bank Account 

(no fees)

• Use Direct Pay online to make an 

individual tax payment from your 

checking or savings account without 

registration.

• Register for the Electronic Federal Tax 

Payment System (EFTPS) to make 

one-time or recurring payments from 

your checking or savings account.

• When you e-file with tax software or a 

tax professional, you can schedule an 

electronic funds withdrawal (EFW).

Pay by 

Card 

(processing fees apply)

• Pay online or by phone.

• When e-filing, pay through tax 

preparation software.

• Processing fees go to a payment 

processor and limits apply. The IRS 

does not receive any fees.

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

Separate here. 

Form

1040-ES (NR)

Department of the Treasury 

Internal Revenue Service 2024 Estimated Tax 

Payment Voucher 4 OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this 

voucher with your check or money order payable to “United States Treasury.” Write your 

identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send 

cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due Jan. 15, 2025

Amount of estimated tax you are 

paying by 

check or 

money order.

Dollars Cents

Print or type

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.)

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-
Form 1040-ES (NR) 2024

Intentionally Left Blank

-10-
Form

1040-ES (NR)

Department of the Treasury 

Internal Revenue Service 2024 Estimated Tax 

Payment Voucher 3 OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this 

voucher with your check or money order payable to “United States Treasury.” Write your 

identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send 

cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due Sept. 16, 2024

Amount of estimated tax you are 

paying by 

check or 

money order.

Dollars Cents

Print or type

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.)

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.

Form

1040-ES (NR)

Department of the Treasury 

Internal Revenue Service 2024 Estimated Tax 

Payment Voucher 2 OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this 

voucher with your check or money order payable to “United States Treasury.” Write your 

identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send 

cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due June 17, 2024

Amount of estimated tax you are 

paying by 

check or 

money order.

Dollars Cents

Print or type

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.)

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.

Form

1040-ES (NR)

Department of the Treasury 

Internal Revenue Service 2024 Estimated Tax 

Payment Voucher 1 OMB No. 1545-0074

File only if you are making a payment of estimated tax by check or money order. Return this 

voucher with your check or money order payable to “United States Treasury.” Write your 

identifying number and “2024 Form 1040-ES (NR)” on your check or money order. Do not send 

cash. Enclose, but do not staple or attach, your payment with this voucher.

Calendar year—Due April 15, 2024

Amount of estimated tax you are 

paying by 

check or 

money order.

Dollars Cents

Print or type

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.)

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-
Form 1040-ES (NR) 2024

Intentionally Left Blank

-12-