Form 1040-ES(NR): 2019 U.S. Estimated Tax for Nonresident Alien Individuals—Comprehensive Filing Checklist and Instructions
Purpose and Unique Features of 2019 Form 1040-ES(NR)
The 2019 Form 1040-ES(NR) package serves a distinctive purpose within the U.S. tax system, designed specifically for nonresident alien individuals who must calculate and remit estimated federal income tax on earnings that fall outside normal employer withholding mechanisms. Unlike standard Form 1040-ES used by citizens and resident aliens, Form 1040-ES(NR) incorporates special rules that reflect the unique tax status of nonresidents, including modified payment schedules for those without U.S. wage income, elevated required annual payment thresholds for higher-income nonresidents, and strict guidance on which income categories qualify for specific tax treatment.
The form also accommodates nonresident alien estates and trusts when those entities must calculate estimated tax obligations for the year, using 2018 Form 1040-NR as a compliance guide. Additionally, the 2019 version reflects several tax law changes affecting nonresidents, including updated self-employment tax calculation methodologies and modified qualification rules for certain tax credits and deductions that do not apply uniformly to nonresident filers.
Eligibility Requirements and Nonresident Alien Classification Standards
Before completing Form 1040-ES(NR) for 2019, you must first confirm that you qualify as a nonresident alien under applicable Internal Revenue Code provisions. The determination of nonresident alien status follows two primary tests outlined in Publication 519, and establishing your correct status is mandatory before any estimated tax calculation begins. A nonresident alien, for federal income tax purposes, is an individual who is not a U.S. citizen and who does not meet either the green card test or the substantial presence test during the 2019 calendar year.
The green card test establishes resident alien status if you possess a lawful permanent resident card issued by U.S. Citizenship and Immigration Services at any time during the calendar year, unless that status has been formally abandoned in accordance with regulatory procedures. The substantial presence test requires counting your physical days within the United States over three years using a weighted formula: days present in 2019 are counted at 1.0, days in 2018 are counted at 0.333, and days in 2017 are counted at 0.167, with the sum totaling at least 183 testing days, placing you in resident alien status.
Specific categories of individuals are exempt from the substantial presence test requirements. If you are temporarily present in the United States under an A or G visa as a foreign government representative, a teacher or trainee on J or Q visas, or a student on F, J, M, or Q visa classifications, you may qualify for exempt individual status. You should not be classified as a resident alien based on days of presence alone. However, these exemptions contain time limitations: exempt teacher or trainee status does not apply if you held such exemption for any part of two of the six preceding calendar years, and exempt student status expires after five calendar years unless specific conditions regarding foreign employer compensation and intent to reside permanently in the U.S. are satisfied.
Even if you meet the substantial presence test criteria, you can elect to be treated as a nonresident alien if you satisfy the closer connection exception requirements. Under this exception, you must have been present in the United States for fewer than 183 days during 2019, you must establish that you maintained a tax home in a foreign country during the year, and you must demonstrate a closer connection to one foreign country in which you maintained a tax home than to the United States.
Determining Whether Estimated Tax Payments Are Required for 2019
After confirming your nonresident alien classification, the next step involves determining whether you must make estimated tax payments using Form 1040-ES(NR) for the 2019 tax year. The general rule requires that you make estimated tax payments if both of the following conditions apply: you expect to owe at least $1,000 in tax for 2019 after subtracting your withholding and any refundable credits, and your withholding and refundable credits are expected to be less than the smaller of either ninety percent of the tax to be shown on your 2019 return or one hundred percent of the tax shown on your 2018 return, provided that your 2018 return covered a complete twelve-month period.
You are not required to make estimated tax payments for 2019 if you had no tax liability for the full twelve-month 2018 tax year and you will have no tax liability for 2019.
Special rules apply to farmers and fishermen whose gross income from farming or fishing comprises at least two-thirds of their total gross income for either 2018 or 2019. These individuals must substitute 66 2/3 percent for 90 percent in the calculation described above. Farmers and fishermen may pay all estimated tax by January 15 of the following year or may file their 2019 tax return and pay the full amount due by March 1, 2020, to avoid estimated tax penalties.
Additionally, for higher-income nonresident taxpayers, different thresholds apply. If your adjusted gross income shown on your 2018 return exceeded $150,000 (or $75,000 if your 2019 filing status is married filing separately as a nonresident alien), you must substitute one hundred ten percent for one hundred percent in the calculation of your required annual payment.
Special Payment Schedule Rules for Nonresidents Without U.S. Withholding
A critical distinction in Form 1040-ES(NR) guidance concerns the payment schedule applicable to different categories of nonresident taxpayers. If you have wages subject to U.S. income tax withholding during 2019, the standard quarterly payment schedule applies: your first payment is due April 15, 2019; your second payment is due June 17, 2019; your third payment is due September 16, 2019; and your fourth payment is due January 15, 2020. You do not need to make the January 15, 2020, payment if you file your 2019 Form 1040-NR or 1040-NR-EZ by January 31, 2020, and pay the entire balance due with your return.
However, if you do not have wages subject to U.S. income tax withholding, you have two alternative options for making your estimated tax payments. You may pay all of your estimated tax by June 17, 2019, or you may pay in three installments: one-half due by June 17, 2019; one-quarter due by September 16, 2019; and one-quarter due by January 15, 2020. This modified schedule acknowledges the unique circumstances of nonresidents who may have earned income outside standard U.S. employment relationships.
If any payment date falls on a Saturday, Sunday, or legal holiday, the payment is considered timely if made on the next business day. When mailing costs are incurred, the date of the U.S. postmark is regarded as the date of payment.
Calculating Expected Adjusted Gross Income and Taxable Income
The first line of the 2019 Estimated Tax Worksheet for Form 1040-ES(NR) requires you to estimate your adjusted gross income for 2019. When figuring the adjusted gross income you expect in 2019, you should consider all items specified as adjustments to income under applicable tax rules. If you are self-employed, you must account for the deduction for self-employment tax by using the 2019 Self-Employment Tax and Deduction Worksheet to calculate the amount to subtract when determining your expected adjusted gross income. This deduction equals fifty percent of your expected self-employment tax liability.
On line 2 of the 2019 Estimated Tax Worksheet, you must enter your estimated itemized deductions for 2019. If you plan to itemize deductions, you should enter the estimated total of your itemized deductions. Itemized deductions allowable to nonresident aliens include qualifying home mortgage interest, charitable contributions, state and local taxes limited to a maximum of $10,000, and medical and dental expenses in excess of ten percent of your adjusted gross income. If you qualify for the deduction under Section 199A for qualified business income from a trade or business, you should enter the estimated amount of that deduction on line 2b. Standard deductions do not apply to nonresident aliens, and therefore, line 2 should address only itemized deductions that reduce your taxable income.
Determining Expected Tax and Self-Employment Tax Obligations
Line 4 of the 2019 Estimated Tax Worksheet requires you to determine your expected income tax before considering any tax credits. To complete this line, you must reference the 2019 Tax Rate Schedules for your filing status. Nonresident aliens filing Form 1040-NR must use single or married filing separately status; married filing jointly and head of household statuses are not permitted for nonresident aliens on Form 1040-NR, even if both spouses are nonresidents. You must determine which tax bracket encompasses your estimated taxable income and apply the appropriate marginal and base tax rates specified in the schedule.
Line 9 of the worksheet requires you to calculate your self-employment tax using the 2019 Self-Employment Tax and Deduction Worksheet. Self-employment tax applies if you have net earnings from self-employment of at least $400. For 2019, the maximum amount of earned income subject to Social Security tax equals $132,900. When estimating your net earnings from self-employment, you must use only ninety-two and thirty-five hundredths percent of your total net profit from self-employment. The self-employment tax calculation involves multiplying your net self-employment income by 15.3 percent. The Social Security portion is subject to the annual wage base limit, while Medicare has no limit.
Completing Payment Vouchers and Submitting Remittance
The 2019 Estimated Tax Payment Vouchers included in the Form 1040-ES(NR) package must be completed carefully and submitted with your payment. To complete the voucher, you must print or type your name, address, and Social Security number in the spaces provided on the estimated tax payment voucher. If you have an IRS Individual Taxpayer Identification Number instead of a Social Security number, enter your ITIN wherever your Social Security number is requested.
On the voucher, please enter only the amount you are sending in the box provided; do not include any 2018 overpayment amounts that you are crediting toward your 2019 estimated tax in this box. You must enter “2019 Form 1040-ES (NR)” on your bank statement or money order, along with your identifying number. The payment instrument or money order must be made payable to the United States Treasury. Do not send cash. Enclose the voucher and payment in an envelope, but do not staple or attach them to the envelope.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
