U.S. Estimated Tax for Nonresident Alien Individuals

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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.

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.

Feb 12, 2026

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 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 2025 was more than $150,000 ($75,000 if your filing status

for 2026 is married filing separately), substitute 110% for 100%

in (2b) under General Rule, earlier. This rule doesn’t apply to

those who have income from farming or fishing.

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

TIP www.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 2025 Instructions for Form 1040-NR.

What’s New

In figuring your 2026 estimated tax, be sure to consider the

following.

Social security tax. For 2026, the maximum amount of earned

income (wages and net earnings from self-employment) subject

to the social security tax is $184,500.

Form 1040-ES-NR (also identified as Form 1040-ES (NR)) (2026) Catalog Number 50007F

Department of the Treasury Internal Revenue Service www.irs.gov

Additional child tax credit amount increased. For 2026, the

maximum additional child tax credit amount is $1,700 for each

qualifying child.

Adoption credit or exclusion. For 2026, the maximum

adoption credit or exclusion for employer-provided adoption

benefits has increased to $17,670. In order to claim either the

credit or exclusion, your modified adjusted gross income must

be less than $305,808.

Changes to QBID. Recent legislation made the qualified

business income deduction (QBID) permanent. In addition,

beginning in 2026, if you have a minimum of $1,000 in total

qualified business income from an active trade or business, you

may be able to claim a minimum QBID of $400. Also, the

phase-in range for all taxpayers will increase to $75,000 for all

filing statuses except married filing jointly.

Casualty loss deduction made permanent and expanded.

The deduction for certain personal casualty losses has been

made permanent. In addition, beginning in 2026, a personal

casualty loss deduction can also include losses associated with

a state-declared disaster. For more information, see the

Instructions for Form 4684 and Pub. 547.

Limit on itemized deductions. For 2026, your overall itemized

deductions may be reduced. If your taxable income is more than

the following amounts, your itemized deductions will be reduced

by 5.4% of the lesser of (1) your total itemized deductions or (2)

the amount your taxable income is more than the following

amounts.

• $768,700 if Qualifying surviving spouse.

• $640,600 if Single.

• $384,350 if Married filing separately.

The limitation will be applied after any other applicable

limitations on your itemized deductions and will not apply when

figuring any QBID.

Charitable contribution deductions for nonitemizers.

Beginning in 2026, you can claim a deduction for cash

contributions made to eligible tax-exempt organizations. You

don’t have to itemize to take the deduction. The maximum

deduction is $1,000 with certain other limitations.

Charitable deduction floor for itemized deductions.

Beginning in 2026, if you itemize, you can only deduct charitable

contributions that are more than 0.5% of your adjusted gross

income. Any amount below the 0.5% floor will not be deductible.

This limitation is in addition to the overall limit on itemized

deductions. Any amount that you can’t claim as a deduction will

be added to any charitable contribution carryover amount and

you may be able to claim those amounts in a future year.

Expiration of certain credits. The following credits have

expired and can no longer be claimed on your 2026 return.

• Credit for new clean vehicles.

• Credit for previously owned clean vehicles.

• Credit for commercial clean vehicles.

• Credit for energy efficient home improvements.

• Credit for residential clean energy systems.

The credit for alternative refueling property expires in 2026 for

property acquired and placed in service after June 30, 2026.

Changes to the premium tax credit. Beginning in 2026, the

following changes apply to the premium tax credit.

• If your household income is more than 400% of the federal

poverty line, you are no longer eligible for the premium tax credit.

• There is no longer a limit on the amount you will have to pay

back if you received too much in advanced credit; this is true

even if your household income is less than 400% of the federal

poverty line.

Changes to information returns for qualified tips. If you

received qualified tips in 2026, these tips should be reported to

you as follows.

• Form W-2, box 12, code “TP.”

• Form 1099-MISC, box 13a.

• Form 1099-NEC, box 1b.

• Form 1099-K, box 1c.

The Treasury Tipped Occupation Code(s) for the occupation

in which you earned the qualified tips should be reported to you

as follows.

• Form W-2, box 14b.

• Form 1099-MISC, box 13b.

• Form 1099-NEC, box 1c.

• Form 1099-K, box 1d.

You can use this information when calculating your 2026

deduction for qualified tips on Schedule 1-A (Form 1040). Also,

see IRS.gov/TippedOccupations.

Changes to information returns for qualified overtime. If

you received qualified overtime in 2026, the amount should be

reported to you as follows:

• Form W-2, box 12, code “TT”,

• Form 1099-MISC, box 14,

• Form 1099-NEC, box 1d,

You can use this information when calculating your 2026

deduction for qualified overtime on Schedule 1-A (Form 1040).

Increase in threshold for backup withholding. Beginning in

2026, the amount of winnings subject to backup withholding and

information reporting has increased. If you have winnings of at

least $2,000 from bingo or slot machines, keno, and certain

other gambling winnings, the payer will withhold a flat 24%.

Reminders

Trump account and new Form 4547. Recent legislation

allows parents, guardians, and other authorized individuals to

elect to establish a new type of individual retirement account,

called a Trump Account, for the exclusive benefit of certain

children. If the child was born after 2024 and before 2029, is a

U.S. citizen, and meets certain other requirements, the

authorized individual may also elect to receive a $1,000 pilot

program contribution to the child’s Trump account. Both elections

can be made on Form 4547, which can be filed at the same time

as the authorized individual’s 2026 income tax return. For more

information on Trump accounts, and to learn how to make these

elections, see Form 4547 and its instructions.

Expired individual taxpayer identification number (ITIN)

and renewal. If you have an ITIN that you haven’t included on a

tax return in the last 3 consecutive years, it may be expired and

you may need to renew it. If your ITIN has expired and you don’t

have an SSN, you can make estimated tax payments before you

renew your ITIN. To renew your ITIN, and for more information,

see the Instructions for Form W-7.

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.

No tax on tips. You may be eligible to take a deduction for

qualified tips paid to you in 2026. You can’t deduct for qualified

tips more than $25,000 of those tips. Your deduction will be

limited if your modified adjusted gross income is more than

$150,000. To be eligible, you and/or your spouse who received

Form 1040-ES (NR) 2026

the tips must have a valid SSN. If you are married, you must file a

joint return.

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.

No tax on overtime. If you earned qualified overtime, you may

be eligible to deduct up to $12,500 of your qualified overtime

compensation. Your deduction will be limited if your modified

adjusted gross income is more than $150,000. To be eligible,

you and/or your spouse who received the overtime must have a

valid SSN. If you are married, you must file a joint return.

Changing your estimated tax. To amend or correct your

estimated tax, see How To Amend Estimated Tax Payments,

later.

Enhanced deduction for seniors. If you were born before

January 2, 1962, you may be eligible for an enhanced deduction

for seniors. Your deduction will be limited if your modified

adjusted gross income is more than $75,000. To be eligible, you

and/or your spouse must have a valid SSN. If you are married,

you must file a joint return. The maximum amount of the

deduction is $6,000 ($12,000 if both spouses are eligible).

You can’t make joint estimated tax payments if you’re

legally separated under a decree of divorce or separate

CAUTION 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.

State and local tax deduction increased. The overall limit on

the deduction for state and local income, sales, and property

taxes has increased to $40,000 ($20,000 if married filing

separately). The overall limit is reduced if your modified adjusted

gross income is more than $500,000 ($250,000 if married filing

separately) but will not be reduced below $10,000 ($5,000 if

married filing separately). For more information, see the

Instructions for Schedule A (Form 1040-NR).

Payment Due Dates

Changes to the child tax credit and additional child tax

credit. To be eligible to claim the child tax credit (CTC) or

additional child tax credit (ACTC), you must have a valid SSN,

which means it must be valid for employment and issued before

the due date of your return (including extensions). If you are filing

a joint return, only one spouse is required to have a valid SSN in

order to be eligible for the CTC and ACTC. The other spouse

must have either an SSN or ITIN, and it must have been issued

on or before the due date of the return (including extensions).

Changes to adoption credit. In addition to a portion of the

adoption credit being refundable, Indian tribal governments now

have parity with state governments in determinations of special

needs adoptions.

Election to pay tax on farmland sale or exchange in installments. If you sold or exchanged qualified farmland to a qualified

farmer, you can elect to pay the net income tax liability on the

sale or exchange in four equal installments. For more

information, see Form 1062 and its instructions.

Relief from additions to tax for underpayments applicable

to an election made under section 1062. The IRS will waive

the portion of the estimated tax penalty attributable to a qualified

sale or exchange of qualified farmland to qualified farmers for

which an election under section 1062(a) is properly made.

Taxpayers that make an election under section 1062 to defer

payment of tax may figure their required estimated tax payments

using the guidance in Notice 2026-3. See Notice 2026-3,

2026-02 I.R.B. 307, available at IRS.gov/irb/

2026-02_IRB#NOT-2026-3.

How To Figure Your Estimated Tax

You will need the following.

• The 2026 Estimated Tax Worksheet.

• The Instructions for the 2026 Estimated Tax Worksheet.

• The 2026 Tax Rate Schedules for your filing status.*

• Your 2025 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

Form 1040-ES (NR) 2026

If you have wages subject to U.S. income tax withholding, you

can pay all of your estimated tax by April 15, 2026, or in four

equal amounts by the dates shown below.

1st payment . . . . . . . . . . . . .

2nd payment . . . . . . . . . . . .

3rd payment . . . . . . . . . . . . .

4th payment . . . . . . . . . . . . .

Apr. 15, 2026

Jun. 15, 2026

Sep. 15, 2026

Jan. 15, 2027*

* You don’t have to make the payment due January 15, 2027, if you file your 2026 Form

1040-NR by February 1, 2027, 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 15,

2026, or you can pay it in three installments. If you pay the tax in

three installments:

• 1/2 is due by June 15, 2026;

• 1/4 is due by September 15, 2026; and

• 1/4 is due by January 15, 2027.

We don’t send notices reminding you to make your

estimated tax payments. You must make each payment

CAUTION 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.

TIP 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, 2026, 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 2026 tax return even if no

penalty is owed.

Farming and fishing. If at least two-thirds of your gross income

for 2025 or 2026 is from farming or fishing, you can do one of the

following.

• Pay all of your estimated tax by January 15, 2027.

• File your 2026 Form 1040-NR by March 1, 2027, and pay the

total tax due. In this case, 2026 estimated tax payments aren’t

required to avoid a penalty.

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 2026 paper income tax

return. On the statement, show all of the estimated tax payments

you made for 2026 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 2026 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 2026 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.

How To Pay Estimated Tax

When making payments of estimated tax, be sure to take into

account any 2025 overpayment that you choose to credit against

your 2026 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 www.irs.gov/Payments. Payments of

U.S. tax must be remitted to the IRS in U.S. dollars. Digital

assets are not accepted.

Make estimated tax payments electronically. Executive

Order (EO) 14247 promotes operational efficiency by mandating

the transition to electronic payments for all payments made to

the federal government. Therefore, pay your estimated taxes on

Form 1040-ES NR electronically. There are several easy, safe,

and secure ways to pay your balance due electronically.

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 www.irs.gov/

Account.

• IRS Direct Pay. For online transfers directly from your

checking or savings account at no cost to you, go to

www.irs.gov/Payments.

• Debit Card, Credit Card, or Digital Wallet. To pay by debit

or credit card or digital wallet, go to www.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 www.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 www.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.

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 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

You can pay your taxes in cash. To find out about the different

cash payment methods, go to www.irs.gov/PayCash. Don’t send

cash payments through the mail.

Form 1040-ES (NR) 2026

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 “2026 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 USA

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) 2026

Instructions for the 2026 Estimated

Tax Worksheet

Line 1. Adjusted gross income. When figuring the adjusted

gross income you expect in 2026, 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 2026

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 2025 Form 1040-NR, line 19;

Schedule 3 (Form 1040), lines 1 through 6z; and the related

instructions for the types of credits allowed.

When figuring your credits, keep in mind the following credits

can’t be claimed in 2026.

• Credit for clean vehicles.

• Credit for previously owned clean vehicles.

• Credit for commercial clean vehicles.

• Credit for energy efficient home improvements.

• Credit for residential clean energy systems.

The credit for alternative refueling property expires in 2026 for

property acquired and placed in service after June 30, 2026.

Line 9. Self-employment tax. Enter your self-employment tax

on line 9. When estimating your 2026 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 2025 Instructions for Form

1040-NR to determine if you expect to owe, for 2026, any of the

taxes that are entered on Schedule 2 (Form 1040), lines 8

(additional tax on distributions only), 9, 11, 12, 14 through 17z,

and 19 (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.

Line 15b. Prior year’s tax. Enter the 2025 tax you figure

according to the instructions in figuring your 2025 tax, later,

unless you meet one of the following exceptions.

• If the AGI shown on your 2025 return is more than $150,000

($75,000 if you will file as married filing separately for 2026),

enter 110% of your 2025 tax as figured next.

Note: This doesn’t apply to those whose income is from farming

and fishing.

• If you filed as married filing jointly for 2025, but you won’t file a

joint return for 2026 (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 2025 tax to enter on line 15b.

• If you didn’t file a return for 2025 or your 2025 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 2025 tax. Use the tax amount shown on

line 24 of your 2025 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;

and Schedule 3 (Form 1040), lines 9 and 12.

2026 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) . . . . . . . . .

2. Subtract line 1b from line 1a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Multiply line 2 by 92.35% (0.9235) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Multiply line 3 by 2.9% (0.029) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Social security tax maximum income

......................................

6. Enter your expected wages (if subject to social security tax or the 6.2% portion of

tier 1 railroad retirement tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$184,500

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Multiply line 8 by 12.4% (0.124) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Add lines 4 and 9. Enter the result here and on line 9 of your 2026 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 2026 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) 2026

2026 Tax Rate Schedules

Caution: Don’t use these Tax Rate Schedules to figure your 2025 taxes. Use only to figure your 2026 estimated taxes.

Schedule X—Use if your 2026 filing status is Single

Schedule Z—Use if your 2026 filing status is Qualifying surviving

spouse

If line 3

is:

If line 3

is:

The tax is:

Over—

But not

over—

12,400

50,400

105,700

201,775

256,225

640,600

$12,400

50,400

105,700

201,775

256,225

640,600

-----------

----------- + 10%

$1,240.00 + 12%

5,800.00 + 22%

17,966.00 + 24%

41,024.00 + 32%

58,448.00 + 35%

192,979.25 + 37%

of the

amount

over—

12,400

50,400

105,700

201,775

256,225

640,600

The tax is:

Over—

But not

over—

24,800

100,800

211,400

403,550

512,450

768,700

$24,800

100,800

211,400

403,550

512,450

768,700

-----------

----------$2,480.00

11,600.00

35,932.00

82,048.00

116,896.00

206,583.50

of the

amount

over—

10%

12%

22%

24%

32%

35%

37%

24,800

100,800

211,400

403,550

512,450

768,700

Schedule Y—Use if your 2026 filing status is Married filing

separately

Schedule W—Use if your 2026 filing status is Estate or Trust

If line 3

is:

If line 3

is:

The tax is:

Over—

But not

over—

12,400

50,400

105,700

201,775

256,225

384,350

$12,400

50,400

105,700

201,775

256,225

384,350

---------

of the

amount

over—

----------- + 10%

$1,240.00 + 12%

5,800.00 + 22%

17,966.00 + 24%

41,024.00 + 32%

58,448.00 + 35%

103,291.25 + 37%

12,400

50,400

105,700

201,775

256,225

384,350

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

Form 1040-ES (NR) 2026

The tax is:

Over—

But not

over—

3,300

11,700

16,000

$3,300

11,700

16,000

-----------

of the

amount

over—

----------$330.00

2,346.00

3,851.00

10%

24%

35%

37%

3,300

11,700

16,000

of Columbia, and U.S. commonwealths or territories 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.

2026 Estimated Tax Worksheet—For Nonresident Alien Individuals

Keep for Your Records

Adjusted gross income you expect in 2026 (see instructions)

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 . . . . . .

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 . . . . . . . . . . . . . .

If you can take an additional deduction on Schedule 1-A (Form 1040), enter the estimated amount you expect to

enter on Schedule 1-A (Form 1040), line 38 . . . . . . . . . . . . . . . . . . . . .

Add lines 2a, 2b, and 2c .

Subtract line 2d from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .

Tax. Figure your tax on the amount on line 3 by using the 2026 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 .

Alternative minimum tax from Form 6251 . . . . . . . . . . . . . . . . . . . . . .

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

Credits (see instructions). Do not include any income tax withholding on this line . . . . . . . . . .

Subtract line 7 from line 6. If zero or less, enter -0- .

Self-employment tax (see instructions) . . . . .

Other taxes (see instructions) . . . . . . .

Add lines 8 through 10. This is your estimated 2026 tax on income effectively connected with a U.S. trade or

business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total expected 2026 income not effectively connected with a U.S. trade or business .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14a

Add lines 11 and 13

14a

15a

Additional child tax credit, fuel tax credit, net premium tax credit, and section 1341 credit

. .

Total 2026 estimated tax. Subtract line 14b from line 14a. If zero or less, enter -0- . . . .

Multiply line 14c by 90% (662/3 % for farming and fishing) . . . . . . . . .

15a

14b

14c

15c

Required annual payment based on prior year’s tax (see instructions)

. . . .

Required annual payment to avoid a penalty. Enter the smaller of line 15a or 15b

15b

. .

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.

Income tax withheld and estimated to be withheld during 2026 plus any amount paid with Form 1040-C

17a

Subtract line 16 from line 15c . . . . . . . . . . . . . .

Is the result zero or less?

Yes. Stop here. You are not required to make estimated tax payments.

No. Go to line 17b.

Subtract line 16 from line 14c

Is the result less than $1,000?

17a

17b

Yes. Stop here. You are not required to make estimated tax payments.

No. Go to line 18 to figure your required payment.

• If your first payment is due April 15, 2026, enter (and pay) 1/4 of line 17a for each installment, reducing the

amount due by any 2025 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, 2026,

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 2025 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 . . . . . . . . . . . . . . . . . . . . . . .

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see the instructions.

-8-

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

Payment

number

Keep for Your Records

Payment

due

date

(a) Amount

due

Apr. 15, 2026

Jun. 15, 2026

Sep. 15, 2026

Jan. 15, 2027*

Total

. . . .

money order number or

credit or debit card

confirmation number

(b) Date

paid

(d) Amount paid

(do not include

any convenience fee)

(e) 2025

overpayment

credit applied

(f) Total amount

paid and credited

(add (d) and (e))

* You do not have to make this payment if you file your 2026 tax return by February 1, 2027, 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

Pay by

Bank Account

Pay by

Card

(no fees)

(processing fees apply)

• 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.

• Use Direct Pay online to make an

individual tax payment from your

checking or savings account without

registration.

• Pay online or by phone.

• Register for the Electronic Federal Tax

Payment System (EFTPS) to make

one-time or recurring payments from

your checking or savings account.

• Processing fees go to a payment

processor and limits apply. The IRS

does not receive any fees.

• When e-filing, pay through tax

preparation software.

• When you e-file with tax software or a

tax professional, you can schedule an

electronic funds withdrawal (EFW).

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

Form

Separate here.

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

Tax

2026 Estimated

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 “2026 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, 2027

Amount of estimated tax you are

paying by

Dollars

Cents

check or

money order.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Print or type

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.

Foreign country name

Foreign province/state/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

-9-

State

ZIP code

Foreign postal code

Form 1040-ES (NR) (2026) Created 2/17/26

Form 1040-ES (NR) 2026

Intentionally Left Blank

-10-

Form

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

Tax

2026 Estimated

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 “2026 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. 15, 2026

Amount of estimated tax you are

paying by

Dollars

Cents

check or

money order.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Print or type

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.

Foreign country name

State

Foreign province/state/county

ZIP code

Foreign postal code

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

Form

Separate here.

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

Tax

2026 Estimated

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 “2026 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 15, 2026

Amount of estimated tax you are

paying by

Dollars

Cents

check or

money order.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Print or type

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.

Foreign country name

State

Foreign province/state/county

ZIP code

Foreign postal code

Form

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

1040-ES (NR)

Department of the Treasury

Internal Revenue Service

2026

Separate here.

Estimated Tax

Payment Voucher

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 “2026 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, 2026

Amount of estimated tax you are

paying by

Dollars

Cents

check or

money order.

Your identifying number (SSN or ITIN) (employer identification number for an estate or trust)

Print or type

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.

Foreign country name

Foreign province/state/county

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions.

-11-

State

ZIP code

Foreign postal code

Form 1040-ES (NR) 2026

Intentionally Left Blank

-12-

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.