1040-ES

Estimated Tax Worksheet-For Nonresident Alien Individuals

Agency
IRS
Revision
2026
Fillable fields
105
Pages
12
Official source
IRS form page
Checked
October 21, 2026
Fill 1040-ES online
Page 1 of form 1040-ES

2026 Form 1040-ES (NR): U.S. Estimated Tax for Nonresident Alien Individuals

2026 Form 1040-ES (NR) is the IRS package of U.S. Estimated Tax for Nonresident Alien Individuals. The form says that, generally, a nonresident alien uses this package to figure and pay estimated tax for 2026. Estimated tax is the method used to pay tax on income that isn't subject to withholding, such as self-employment earnings, interest, dividends and rents, or when the tax withheld isn't enough.

The package holds the rules on who makes estimated tax payments, the 2026 Tax Rate Schedules, a Self-Employment Tax and Deduction Worksheet, the 2026 Estimated Tax Worksheet for Nonresident Alien Individuals, a Record of Estimated Tax Payments and four payment vouchers. The worksheets and the record are marked Keep for Your Records. A voucher is mailed only with a payment by check or money order. The package can also be used for a nonresident alien estate or trust.

You can fill out Form 1040-ES (NR) free in your browser on this page and download it without an account.

What's in Form 1040-ES (NR)

Rules and payment information

Pages 1 to 4 explain the package, the general rule and its exception, special rules, what's new for 2026, payment due dates and ways to pay.

2026 Tax Rate Schedules

Schedules X (Single), Y (Married filing separately), Z (Qualifying surviving spouse) and W (Estate or Trust), for figuring 2026 estimated taxes only.

Self-Employment Tax and Deduction Worksheet

Figures the self-employment tax for worksheet line 9 and the deduction to subtract from expected AGI on line 1, using a social security maximum of $184,500.

2026 Estimated Tax Worksheet

Lines 1 to 18: expected effectively connected income and tax, income not effectively connected with a U.S. trade or business, credits, withholding and the required payment.

Record of Estimated Tax Payments

A table for each payment's due date, amount due, date paid, check or confirmation number, amount paid and any 2025 overpayment credit applied.

Payment Vouchers 1 to 4

One voucher per due date with the identifying number, name, address, foreign address fields and the amount paid by check or money order.

How to fill out Form 1040-ES (NR)

  1. 1

    Line 1: expected AGI

    The form says to include only income and allowable deductions effectively connected with a U.S. trade or business. Self-employed filers subtract the deduction figured on the self-employment worksheet.

  2. 2

    Lines 2a to 11: tax on connected income

    Enter estimated deductions, figure tax on line 3 with the 2026 Tax Rate Schedules, add other taxes and self-employment tax, and subtract credits. Line 11 is the estimated tax on effectively connected income.

  3. 3

    Lines 12 to 14c: other U.S. income

    Enter expected income not effectively connected with a U.S. trade or business on line 12 and multiply it by 30%, or use Schedule NEC (Form 1040-NR) for a lower treaty rate. Line 14c is the total 2026 estimated tax.

  4. 4

    Lines 15a to 17b: required payment

    Line 15c is the smaller of 90% of line 14c or the prior-year amount on line 15b. Subtract withholding. The worksheet says to stop if line 17a is zero or less, or line 17b is less than $1,000.

  5. 5

    Line 18: installments

    With a first payment due April 15, 2026, each installment is 1/4 of line 17a. Without wages subject to U.S. withholding, the first payment is due June 15, 2026 and is 1/2 of line 15c, then 1/4 for each of the next two.

  6. 6

    Voucher

    Only when paying by check or money order: enter the SSN or ITIN (EIN for an estate or trust), name, address and the amount, and make the check payable to United States Treasury.

Why fill Form 1040-ES on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Payment dates, where to mail and penalties

Due dates with U.S. wages

Apr. 15, 2026, Jun. 15, 2026, Sep. 15, 2026 and Jan. 15, 2027. The form says the January payment isn't needed if the 2026 Form 1040-NR is filed by February 1, 2027 with the entire balance due paid.

Due dates without U.S. wages

All of it by June 15, 2026, or in three installments: 1/2 by June 15, 2026, 1/4 by September 15, 2026 and 1/4 by January 15, 2027.

Where to mail a voucher

Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA. Write 2026 Form 1040-ES (NR) and the identifying number on the check or money order, and do not staple it to the voucher.

Paying electronically

The form asks for electronic payment and lists the IRS Online Account, IRS Direct Pay, debit or credit card or digital wallet, EFW, EFTPS and the IRS2Go app. Payments are in U.S. dollars; digital assets are not accepted.

No reminders

The form says the IRS doesn't send notices reminding filers to make their estimated tax payments.

Penalty

A penalty may apply for not paying enough estimated tax or not paying on time, even with an overpayment on the return. The form points to the Instructions for Form 2210 for waivers.

Related forms

Who uses Form 1040-ES (NR)?

  • Nonresident alien individuals

    The form says that, generally, a nonresident alien uses this package to figure and pay estimated tax, and points to Who Must Make Estimated Tax Payments to see whether it is required.

  • The general rule

    The form's general rule covers expecting to owe at least $1,000 for 2026 after withholding and refundable credits, when those will be less than the smaller of 90% of the 2026 tax or 100% of the 2025 tax.

  • Nonresident alien estates and trusts

    The form says an estate or trust can use the 2025 Form 1040-NR as a guide and may find the 2026 Form 1041-ES helpful. Its voucher takes the estate's or trust's EIN.

  • Dual-status aliens

    The form notes a person may be both a nonresident alien and a resident alien in the same tax year and points to chapter 6 of Pub. 519 for filing in a dual-status year.

  • Farmers, fishers and higher income taxpayers

    Special rules change the percentages: 66 2/3% instead of 90% for farming and fishing, and 110% instead of 100% when 2025 AGI was more than $150,000 ($75,000 if married filing separately for 2026).

The package is for nonresident alien individuals, and for nonresident alien estates and trusts, that make U.S. estimated tax payments. Payments and vouchers go to the IRS.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 1040-ES

Who uses Form 1040-ES (NR)?

The form says that, generally, a nonresident alien uses this package to figure and pay estimated tax for 2026. It can also be used for a nonresident alien estate or trust.

Is the worksheet mailed to the IRS?

No. The worksheet and the Record of Estimated Tax Payments are marked Keep for Your Records. Only a payment voucher is mailed, and only with a check or money order.

Can more than four payments be made?

The form says yes: copy an unused voucher, fill it in and mail it with the payment.

What rate applies to income not connected with a U.S. business?

Worksheet line 13 multiplies that income by 30%, or uses Schedule NEC (Form 1040-NR) if any of it is subject to a lower tax treaty rate.

Can spouses make joint estimated payments?

The form says joint estimated tax payments can't be made if either spouse is a nonresident alien, unless they elected to be treated as a resident alien for tax purposes.

What if there is no SSN?

The voucher instructions say to enter an ITIN wherever an SSN is requested. Form W-7 is used to apply for an ITIN.