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Publication 519

Estimated Tax
Form 1040-ES (NR)(p45)

You may have income from which no U.S. income tax is withheld. Or the amount of tax withheld may be less than the income tax you estimate you will owe at the end of the year. If so, you may have to pay estimated tax.
Generally, you must make estimated tax payments for 2015 if you expect to owe at least $1,000 in tax and you expect your withholding and certain refundable credits to be less than the smaller of:
  1. 90% of the tax to be shown on your 2015 income tax return, or
  2. 100% of the tax shown on your 2014 income tax return (if your 2014 return covered all 12 months of the year).
If your adjusted gross income for 2014 was more than $150,000 ($75,000 if your filing status for 2015 is married filing separately), substitute 110% for 100% in (2) above if you are not a farmer or fisherman. Item (2) does not apply if you did not file a 2014 return.
A nonresident alien should use Form 1040-ES (NR) to figure and pay estimated tax. If you pay by check, make it payable to the "United States Treasury."

How to estimate your tax for 2015.(p45)

If you filed a 2014 return on Form 1040NR or Form 1040NR-EZ and expect your income, number of exemptions, and total deductions for 2015 to be nearly the same, you should use your 2014 return as a guide to complete the Estimated Tax Worksheet in the Form 1040-ES (NR) instructions. If you did not file a return for 2014, or if your income, exemptions, deductions, or credits will be different for 2015, you must estimate these amounts. Figure your estimated tax liability using the Tax Rate Schedule in the 2015 Form 1040-ES (NR) instructions for your filing status.
If you expect to be a resident of Puerto Rico during the entire year, use Form 1040-ES or Formulario 1040-ES (PR).

When to pay estimated tax.(p45)

Make your first estimated tax payment by the due date for filing the previous year's Form 1040NR or Form 1040NR-EZ. If you have wages subject to the same withholding rules that apply to U.S. citizens, you must file Form 1040NR or Form 1040NR-EZ and make your first estimated tax payment by April 15, 2015. If you do not have wages subject to withholding, file your income tax return and make your first estimated tax payment by June 15, 2015.
If your first estimated tax payment is due April 15, 2015, you can pay your estimated tax in full at that time or in four equal installments by the dates shown next.
1st installmentApril 15, 2015
2nd installmentJune 15, 2015
3rd installmentSept. 15, 2015
4th installment Jan. 15, 2016
If your first payment is not due until June 15, 2015, you can pay your estimated tax in full at that time or:
  1. 1/2 of your estimated tax by June 15, 2015,
  2. 1/4 of the tax by September 15, 2015, and
  3. 1/4 by January 15, 2016.
You do not have to make the payment due January 15, 2016, if you file your 2015 Form 1040NR or 1040NR-EZ by February 1, 2016, and pay the entire balance due with your return.
Fiscal year.(p45)
If your return is not on a calendar year basis, your due dates are the 15th day of the 4th, 6th, and 9th months of your fiscal year, and the 1st month of the following fiscal year. If any date falls on a Saturday, Sunday, or legal holiday, use the next day that is not a Saturday, Sunday, or legal holiday.

Changes in income, deductions, or exemptions.(p45)

Even if you are not required to make an estimated tax payment in April or June, your circumstances may change so that you will have to make estimated tax payments later. This can happen if you receive additional income or if any of your deductions are reduced or eliminated. If so, see the instructions for Form 1040-ES (NR) and Publication 505 for information on figuring your estimated tax.

Amended estimated tax.(p45)

If, after you have made estimated tax payments, you find your estimated tax is substantially increased or decreased because of a change in your income or exemptions, you should adjust your remaining estimated tax payments. To do this, see the instructions for Form 1040-ES (NR) and Publication 505.

Penalty for failure to pay estimated income tax.(p45)

You will be subject to a penalty for underpayment of installments of estimated tax except in certain situations. These situations are explained on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts.