Guides

Form 1040-ES (NR): Estimated Tax for Nonresidents

Checked October 17, 2026 · Educational summary

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General information, not tax or financial advice. We are not the IRS and are not affiliated with it. Check IRS.gov and consider a qualified tax professional. Sources were read on 17 October 2026 unless a line says "search extract"; anything marked expected is our reading of a rule, not a published date. Examples use made-up numbers and are fictional.

Nonresident aliens use Form 1040-ES (NR) instead of the regular Form 1040-ES. The 2026 form has two schedules: with wages subject to U.S. withholding, four payments (April 15, June 15, September 15, 2026 and January 15, 2027); without such wages, three installments (half on June 15, a quarter on September 15, a quarter on January 15, 2027). The no-wages schedule is not the regular 1040-ES calendar.

Which form applies to you

Publication 505 says nonresident aliens should get Form 1040-ES (NR), and that you are a resident alien if you either have a green card or meet the substantial presence test. Resident aliens follow the regular rules, with exceptions. Publication 519 (2025 edition) says you meet the substantial presence test for 2025 if you were in the United States at least 31 days in 2025 and at least 183 days over 2025, 2024 and 2023 counting all 2025 days, one-third of 2024 days and one-sixth of 2023 days. Dual-status years are more complicated; read chapter 6 of Publication 519 or ask a professional. The 2026 Form 1040-ES (NR) also mentions dual-status aliens and points to that chapter.

Who must pay (2026 form)

The form says you generally must pay estimated tax for 2026 if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and your withholding and credits will fall short of the smaller of 90% of the tax on your 2026 return or 100% of the tax on your 2025 return (the 2025 return must cover all 12 months). Farmers and fishers use 66⅔% instead of 90%; if 2025 adjusted gross income was over $150,000 ($75,000 if married filing separately for 2026) the form substitutes 110% for 100%. The form says estimated tax covers income not subject to withholding, for example self-employment earnings, interest, dividends and rents, and that unemployment compensation and taxable social security benefits need estimated payments unless you elect voluntary withholding.

Payment schedule in the 2026 form

If you have wages subject to U.S. income tax withholding: pay everything by April 15, 2026, or in four equal amounts: April 15, June 15, September 15, 2026 and January 15, 2027. You do not have to make the January 15, 2027 payment if you file your 2026 Form 1040-NR by February 1, 2027 and pay the full balance with it. Publication 505 words the same January rule for Form 1040 filers as "by January 31, 2027", while the 2026 Form 1040-ES and Form 1040-ES (NR) both say "February 1, 2027". January 31, 2027 falls on a Sunday, which is our reading of why the dates differ, not an IRS statement. Use the date printed in the form you are using.

If you have no wages subject to U.S. withholding: pay everything by June 15, 2026, or in three installments: one half by June 15, one quarter by September 15 and one quarter by January 15, 2027.

Compare this with the regular quarterly calendar: the four-payment schedule matches it, but the no-wages schedule has no April payment and splits the tax 1/2, 1/4, 1/4. The form also notes that you must make each payment by its due date, that the IRS sends no reminders, and that a payment postmarked by the due date counts.

Married to a U.S. resident

Publication 505 says you cannot make joint estimated tax payments if either spouse is a nonresident alien, unless that spouse has elected to be treated as a resident alien. The form describes the election for a nonresident spouse of a U.S. citizen or resident (see Publication 519). See our couples guide for the usual joint-payment rules.

Fictional example

A visiting researcher (made-up numbers) is a nonresident alien with U.S. rental income and no wages subject to withholding. Under the 2026 form's no-wages schedule, a single payment by June 15, 2026 would cover the estimate, or three installments run June 15, September 15 and January 15, 2027. If the same person also had a job with U.S. withholding, the four-payment schedule applies instead.

Caution

The 2026 form was read in full. The 2027 version was not available to read, so do not assume the same dates for 2027 until the IRS publishes it. Use the regular worksheet guide only as a reference for the steps; the NR package has its own worksheet.

FAQ

Can I use the regular 1040-ES?

Publication 505 says nonresident aliens should use the NR version.

Is there a penalty for late payments?

The form says a penalty can apply if payments are late or too small; see the penalty guide.

What if my status changed mid-year?

The form points to dual-status rules in chapter 6 of Publication 519, which we did not read.

What we could not verify