Form 1040-ES (NR) is the IRS estimated tax package for nonresident alien individuals. It is generally used to estimate and pay U.S. federal income tax during the year when enough tax is not being withheld from income. It is different from Form 1040-NR, which is the annual nonresident alien income tax return.
What Form 1040-ES (NR) Is Used For
Form 1040-ES (NR), officially titled U.S. Estimated Tax for Nonresident Alien Individuals, helps a nonresident alien figure estimated federal tax and make payments before the annual return is filed. The form package includes a worksheet, tax rate schedules, instructions, and payment vouchers for people who pay by mail.
Estimated tax exists because the U.S. federal income tax system generally works on a pay-as-you-go basis. Tax may be paid through withholding, estimated tax payments, or both. If withholding does not cover enough expected federal tax for the year, estimated payments may become relevant.
The IRS explains that nonresident aliens use Form 1040-ES (NR) to figure estimated tax, while many U.S. citizens and resident aliens use the regular Form 1040-ES. The “NR” version is designed around nonresident alien tax rules and connects to Form 1040-NR rather than the regular Form 1040.
Why Estimated Tax Matters for Nonresident Aliens
Nonresident alien tax rules are not the same as resident tax rules. For federal tax purposes, a nonresident alien is generally taxed on certain U.S.-source income and income that is effectively connected with a U.S. trade or business. Some income may have withholding at the source, but other income may not be fully covered by withholding.
This can matter for a nonresident alien who receives income such as self-employment earnings, certain rental income, taxable scholarship or fellowship amounts, investment income, or other U.S.-source income that is not fully withheld. It can also matter when wage withholding exists but is not enough for the person’s expected federal tax for the year.
Form 1040-ES (NR) does not decide a person’s immigration status, visa category, or tax residency by itself. Those questions depend on separate rules, including the substantial presence test, treaty positions, and special rules for some students, teachers, trainees, and other categories.
Who May Encounter Form 1040-ES (NR)
A person may come across Form 1040-ES (NR) if they are treated as a nonresident alien for a given tax year and expect to owe federal income tax that is not fully covered by withholding and refundable credits. Whether estimated tax is actually required depends on the person’s facts, the tax year, the type of income, and current IRS instructions.
- A nonresident alien with U.S.-source self-employment or independent contractor income may need to review estimated tax rules.
- A nonresident alien receiving U.S. rental income may need to check how the income is treated and whether enough tax is being paid during the year.
- An international student or scholar with taxable income not fully covered by withholding may need to understand how estimated tax works.
- A person with wages subject to withholding may still need to review estimated tax if other income is not covered by withholding.
- A person claiming a treaty position or receiving Form 1042-S may need to compare actual withholding with expected federal tax.
These are only general examples. A similar income type can be treated differently depending on whether it is effectively connected income, FDAP income, exempt under a treaty, or reported under another rule.
The 2026 Federal Estimated Tax Test
For 2026, Form 1040-ES (NR) states that, in most cases, a nonresident alien must make estimated tax payments if both parts of the IRS test apply. First, the taxpayer expects to owe at least $1,000 in 2026 tax after subtracting withholding and refundable credits. Second, expected withholding and refundable credits are less than the smaller of the amounts described below.
- 90% of the tax expected to be shown on the 2026 tax return; or
- 100% of the tax shown on the 2025 tax return, provided the 2025 return covered all 12 months.
Higher-income taxpayers use a different prior-year percentage. If the taxpayer’s 2025 adjusted gross income was more than $150,000, or more than $75,000 when the 2026 filing status is married filing separately, 110% of the 2025 tax is used instead of 100% for that part of the test. The IRS provides separate rules for farming and fishing income and certain other situations.
The 2026 Form 1040-ES (NR) worksheet is still an estimate rather than the final tax calculation. The final federal tax result is usually determined later on Form 1040-NR, with the year’s income documents, deductions, treaty information, withholding, and estimated payments included where applicable.
Form 1040-ES (NR) Compared With Related Forms
| Form or Document | General Purpose | How It Relates to Estimated Tax |
|---|---|---|
| Form 1040-ES (NR) | Used by nonresident alien individuals to figure and pay federal estimated tax. | This is the main estimated tax package for nonresident aliens. |
| Form 1040-NR | Annual U.S. income tax return for nonresident alien individuals, estates, and trusts. | Estimated payments are generally reconciled when the annual return is filed. |
| Form 1040-ES | Estimated tax package generally used by U.S. citizens and resident aliens. | Nonresident aliens generally look to the NR version instead. |
| Form 8843 | Used by certain alien individuals to explain an excluded-days position for the substantial presence test. | It is not an estimated tax payment form. |
| Form W-7 | Used to apply for or renew an ITIN when a person needs a U.S. taxpayer identification number and is not eligible for an SSN. | An identifying number issue can affect payment records and later return processing. |
| Form 1042-S | Reports certain U.S.-source income paid to foreign persons and related withholding. | Amounts on Form 1042-S may help a taxpayer compare withholding with expected federal tax. |
Income Types That Can Make Estimated Tax Relevant
Estimated tax is often discussed when income is not fully subject to withholding. For nonresident aliens, the first question is usually not only “Was tax withheld?” but also “What type of income is this for federal tax purposes?”
Effectively connected income, often called ECI, is generally taxed at graduated rates after allowable deductions. FDAP income, short for fixed, determinable, annual, or periodical income, is generally taxed differently and may be subject to withholding at a flat rate unless a treaty or other rule changes the result.
| Situation | Why It May Matter | What to Verify |
|---|---|---|
| Wages from a U.S. employer | Federal income tax may already be withheld from payroll. | Whether withholding is enough for the full year after considering other taxable income. |
| Self-employment or contractor income | Income may not have regular wage withholding. | Whether the income is taxable, effectively connected, and included in estimated tax calculations. |
| Taxable scholarship or fellowship income | Some amounts may be taxable and withholding may vary. | Whether the amount is taxable, whether treaty benefits apply, and whether withholding was enough. |
| U.S.-source FDAP income | Withholding may already apply, but the rate can depend on facts and treaty treatment. | Whether the payer withheld correctly and how the income is reported on Form 1040-NR. |
| Rental or real property income | Tax treatment can depend on elections and whether income is treated as effectively connected. | Whether deductions, withholding, and estimated tax rules are being applied under the correct category. |
2026 Form 1040-ES (NR) Payment Due Dates
The 2026 payment schedule depends on whether the nonresident alien has wages subject to U.S. income tax withholding. The Form 1040-ES (NR) instructions provide one schedule for taxpayers with such wages and another for taxpayers without them.
If You Have Wages Subject to U.S. Income Tax Withholding
A taxpayer with wages subject to U.S. income tax withholding can pay the entire estimated tax by April 15, 2026, or make four equal payments on the following dates.
| Payment | Due Date | Regular Installment |
|---|---|---|
| 1st payment | April 15, 2026 | 1/4 |
| 2nd payment | June 15, 2026 | 1/4 |
| 3rd payment | September 15, 2026 | 1/4 |
| 4th payment | January 15, 2027 | 1/4 |
The January 15, 2027 payment does not have to be made if the taxpayer files the 2026 Form 1040-NR by February 1, 2027 and pays the entire balance due with the return.
If You Do Not Have Wages Subject to U.S. Income Tax Withholding
A taxpayer without wages subject to U.S. income tax withholding can pay the entire estimated tax by June 15, 2026. The alternative is a three-installment schedule rather than four equal quarterly payments.
| Payment | Due Date | Required Portion |
|---|---|---|
| 1st payment | June 15, 2026 | 1/2 |
| 2nd payment | September 15, 2026 | 1/4 |
| 3rd payment | January 15, 2027 | 1/4 |
These dates apply to calendar-year taxpayers under the regular 2026 schedule. Fiscal-year taxpayers use dates based on their own tax year. If income changes substantially during the year or is received unevenly, the annualized income installment method may affect the amount required for a payment period.
How Payments Are Made
Form 1040-ES (NR) includes vouchers for taxpayers who pay by check or money order. The IRS also provides electronic payment options, including online payment methods. Payment method availability can change, so the current IRS payment page should be checked before sending money.
When making any estimated tax payment, the payment should be connected to the correct tax year, correct taxpayer identifying number, and correct payment type. A mismatch can make it harder to match the payment with the annual Form 1040-NR later.
If a person does not have and is not eligible for an SSN, they may need to review ITIN rules. The IRS has separate guidance for Form W-7 and ITIN applications. Form 1040-ES (NR) is not the form used to apply for an ITIN.
Estimated Payments Are Not the Same as Filing a Tax Return
Sending estimated payments does not replace the annual filing process. A nonresident alien who is required to file an income tax return generally uses Form 1040-NR. Estimated payments are usually reported on the annual return so they can be credited against the final federal tax calculation.
This distinction matters because a person can make estimated payments and still need to file Form 1040-NR. The reverse can also happen: a person may file Form 1040-NR but may not have needed estimated payments if withholding and credits were enough for that year.
Federal Estimated Tax vs State Estimated Tax
Form 1040-ES (NR) is a federal IRS form. It does not pay state income tax. A nonresident alien may also have state-source income, part-year resident issues, or nonresident state filing obligations depending on the state and the facts.
Some states have their own estimated tax forms, payment portals, thresholds, and due dates. State residency rules are not always the same as federal tax residency rules. A person who is a nonresident alien for federal tax purposes may still need to check the rules of any state connected to their income, work, school, rental property, or business activity.
Common Misunderstandings About Form 1040-ES (NR)
- Using the regular Form 1040-ES without checking the NR version: Nonresident aliens generally need to review the NR package because it connects to nonresident alien tax rules.
- Thinking estimated tax is a tax return: Estimated payments are payments during the year. They do not replace Form 1040-NR if an annual return is required.
- Assuming withholding always covers everything: Wage withholding may not cover other income, such as self-employment income, rental income, or taxable scholarship amounts.
- Assuming every nonresident has four equal payment dates: For 2026, a taxpayer without wages subject to U.S. income tax withholding generally follows the June 15, September 15, and January 15 three-installment schedule described above.
- Ignoring Form 1042-S or W-2 information: These forms can show income and withholding that may affect the estimated tax calculation.
- Using an old-year voucher: Estimated tax packages are year-specific. Old forms may have outdated dates, addresses, worksheets, or instructions.
- Forgetting state rules: Federal estimated payments do not settle separate state estimated tax requirements.
A Practical Review Checklist
Before relying on Form 1040-ES (NR), a nonresident alien can review the general items below. This is not a filing recommendation; it is a way to understand what facts usually affect the estimated tax question.
- Tax residency classification for the year: nonresident alien, resident alien, or dual-status alien.
- Expected U.S.-source income and whether it is ECI, FDAP, wages, scholarship income, rental income, or another category.
- Expected federal withholding shown on payroll records, Form W-2, Form 1042-S, or other income statements.
- Expected 2026 tax after withholding and refundable credits, including whether the remaining amount is at least $1,000.
- Whether the 90% current-year test, 100% prior-year test, or 110% higher-income prior-year test applies.
- Whether wages are subject to U.S. income tax withholding, since this affects the 2026 payment schedule.
- Possible treaty position, if any, and whether the payer applied it correctly.
- Whether the person has an SSN or ITIN for payment and return matching.
- Whether any state estimated tax rules apply separately.
Terms Connected to Form 1040-ES (NR)
Nonresident alien: A person who is not a U.S. citizen and is not treated as a resident alien for federal tax purposes under the applicable tests or elections.
Resident alien: A person who is treated as a U.S. tax resident, generally under the green card test or substantial presence test, unless an exception or treaty position changes the result.
Substantial presence test: A federal tax residency test based on days of presence in the United States, with special counting rules and exceptions.
Effectively connected income: Income connected with a U.S. trade or business, generally taxed at graduated rates after allowable deductions.
FDAP income: Fixed, determinable, annual, or periodical income, often subject to withholding when paid to foreign persons unless a lower treaty rate or other rule applies.
ITIN: An Individual Taxpayer Identification Number issued by the IRS for federal tax purposes to certain people who need a taxpayer identification number but are not eligible for an SSN.
Educational Note
This article is for general educational information only. It is not tax, legal, financial, or immigration advice. Nonresident tax rules can depend on visa status, days of presence, income type, treaty position, state law, and filing year. Readers should verify details with official sources or a qualified tax professional.
Resources Used
- IRS: About Form 1040-ES (NR) — Official IRS page for the nonresident alien estimated tax package.
- IRS: 2026 Form 1040-ES (NR) package — Official 2026 package with the $1,000 test, 90% and prior-year percentage rules, higher-income rule, worksheet, payment schedules, and vouchers.
- IRS: Updates to the 2026 Form 1040-ES (NR) — IRS page covering revisions made to the 2026 package.
- IRS: Estimated taxes — IRS overview of who may need estimated tax, how estimated tax is figured, payment timing, and penalty basics.
- IRS Publication 519: U.S. Tax Guide for Aliens — IRS publication explaining resident alien and nonresident alien federal tax concepts.
- IRS: Taxation of nonresident aliens — IRS page explaining nonresident alien income categories, Form 1040-NR, FDAP, and effectively connected income.
- IRS: About Form 1040-NR — Official IRS page for the annual U.S. nonresident alien income tax return.
- IRS: Direct Pay with bank account — IRS payment page for personal tax payments, including estimated tax payments.
- IRS: Individual Taxpayer Identification Number (ITIN) — IRS guidance on ITINs and Form W-7 for people who need a federal taxpayer identification number and are not eligible for an SSN.