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Form 1040-ESN: 1040-ES (NR)
IRS Form 1040-ES (NR) is used to make estimated tax payments for individuals who do not have wages subject to U.S. income tax withholding. If paying in three installments, the first half is due by June 15, 2026.
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IRS Form 1040-ESN - 1040-ES (NR)
IRS Form 1040-ES (NR) is used to make estimated tax payments for individuals who do not have wages subject to U.S. income tax withholding. If paying in three installments, the first half is due by June 15, 2026.
Risk Radar
Scan points- 1Do not send cash; always enclose the payment with the correct estimated tax payment voucher.
- 2Filing without including the correct estimated tax payment voucher with the check/money order.
- 3Not writing the identifying number AND “2026 Form 1040-ES (NR)” on the payment instrument.
- 4Sending cash instead of a check or money order when using the payment voucher.
- 5Failing to complete all required fields on the voucher, such as Address or City/Town.
Plain English
This form allows taxpayers to send in money throughout the year to cover their expected federal taxes before they file their main return. It provides vouchers for making payments on specific deadlines, such as April 15, 2026, or January 15, 2027. Using these forms helps ensure timely payment when you are not receiving regular U.S. wages.
Submission Date
- Filing date: 2026-02-18 08:10:34
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when paying estimated tax using a check or money order for calendar year 2026.
- Do not use it when making an electronic payment, as there are alternative options available.
- Check Form W-7 instead when applying to receive an Individual Taxpayer Identification Number (ITIN).
Form selector
Use this form or another form?
Filing for a Trust or Estate
The employer identification number must be entered in the identifying number box.
✓ Confirm you are using the correct EIN.
Paying overpayment credits
Overpayment amounts must be listed in column (e) of the Record of Estimated Tax Payments.
✓ Do not include overpayments in the main amount box.
Filing for a Foreign Address
Specific fields are provided to capture foreign address details like country and postal code.
✓ Ensure all required foreign address lines are completed.
Deadline or filing window
The final installment of estimated tax payments is due January 15, 2027*. However, this payment is optional if the taxpayer files their 2026 Form 1040-NR by February 1, 2027, and pays the entire balance with that return.
Checklist
What you need before filling it out
Estimated Tax Payment Voucher
Amount of estimated tax you are paying by check or money order · Form 1040-ES (NR)
Identifying Number
SSN, ITIN, or EIN · Estimated Tax Payment Voucher
Due Date
Jan. 15, 2027 (for one specific voucher) · Form 1040-ES (NR)
Payment Method
Check or Money Order · Form 1040-ES (NR)
Foreign Address Fields
Foreign country name, etc. · Estimated Tax Payment Voucher
Before you submit
- 1Print or type your name, address, and SSN/ITIN in the space provided on the estimated tax payment voucher.
- 2Enter only the amount being sent by check or money order into the designated box on the voucher.
- 3Make your check or money order payable to “United States Treasury”.
- 4Write “2026 Form 1040-ES (NR)” and your identifying number on the face of your payment instrument.
- 5Ensure you do not send cash as the method of payment.
- 6Enclose, but do not staple or attach, the completed voucher with your payment.
- 7If filing for a trust/estate, verify the EIN is correctly written on both the voucher and check.
How to file this form
- 1Complete the estimated tax payment voucher by printing or typing your name, address, and identifying number (SSN/ITIN/EIN) in the designated spaces.
- 2Determine the correct due date for your payment and complete the corresponding Form 1040-ES (NR) voucher.
- 3Write the amount of estimated tax you are paying on your check or money order as $XXX.XX, ensuring it is payable to “United States Treasury”.
- 4Send the completed voucher enclosed with your check or money order payment.
Known limitations
- 1A dual-status alien may qualify to be both a nonresident and resident alien during the same tax year.
- 2If married, the filer must generally use Tax Rate Schedule Y, though exceptions exist (see Special Rules and Pub. 519, chapter 5).
- 3Nonresident aliens can only claim itemized deductions if they have income effectively connected with a U.S. trade or business.
- 4The payment voucher is for making an estimated tax payment by check or money order; cash payments require the voucher to be enclosed.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current revision is 20/26, and additional information can be found by entering “ITIN” in the keyword search box on IRS.gov.
What changed or needs a fresh check
- Edition date — confirm revision 20/26 is used.
- Payment payable to — verify it reads “United States Treasury”.
- Required identification on check — confirm you write “2026 Form 1040-ES (NR)” along with your SSN, ITIN, or EIN.
- Check/Money Order amount format — confirm the amount is written as $XXX.XX without dashes or slashes.
- Voucher placement — confirm the voucher is enclosed but not stapled or attached to the payment.
Quick Facts
Downloads
After you file
- 1Return the Form 1040-ES (NR) voucher with your payment, payable to “United States Treasury.”
- 2Write your identifying number and “2026 Form 1040-ES (NR)” on your check or money order.
- 3Enclose the payment with the voucher; do not staple or attach it.
- 4Keep a copy of the filed form for records.
Sources
- SRCInstructions p.9 — The voucher is filed only if making an estimated tax payment by check or money order and must be payable to “United States Treasury.”
- SRCInstructions p.11 — Three specific due dates are listed for the Form 1040-ES (NR) vouchers: June 15, 2026; Sept. 15, 2026; and Jan. 15, 2027.
- SRCInstructions p.9 — The voucher must include spaces to print or type the amount of estimated tax being paid in Dollars and Cents.
- SRCInstructions p.1 — A dual-status alien may qualify as both a nonresident and resident alien during the same tax year.
- SRCInstructions p.5 — Nonresident aliens can claim itemized deductions only if they have income effectively connected with a U.S. trade or business.
- SRCInstructions p.3 — If married, the filer must generally use Tax Rate Schedule Y for Form 1040-ES (NR).
- SRCInstructions p.9 — When filing by check/money order, write your identifying number and “2026 Form 1040-ES (NR)” on the payment.
- SRCInstructions p.11 — The voucher must include fields for State ZIP code, Foreign country name, Foreign province/state/county, and Foreign postal code if applicable.
Common confusion points
What if I am married and dual-status?
You may elect to be treated as a U.S. resident for the entire year and file Form 1040 jointly with your spouse.
→ Confirm this election is made when filing.
When do I need to file payments if my income varies greatly throughout the year?
The annualized income installment method may allow you to lower or eliminate required estimated tax payments for certain periods.
→ Check Pub. 505 chapter 2 for details on using this method.
Can a nonresident alien claim itemized deductions automatically?
No, they can only claim them if they have income effectively connected with a U.S. trade or business.
→ Ensure your income source qualifies before claiming these deductions.
What must I write on the check/money order besides my ID number?
You must write “2026 Form 1040-ES (NR)” along with your identifying number.
→ Double-check this text is present on the payment instrument.
What if I have a foreign address?
Complete all spaces for the foreign address, including State/Province/County and Postal Code.
→ Verify that all foreign address fields are filled out completely.
How do I correct or amend my estimated tax payments later?
Refer to the section titled “How To Amend Estimated Tax Payments” within the instructions for Form 1040-NR.
→ Check the main Instructions for Form 1040-NR document.
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⚠ If something goes wrong
- If you need more details on making a payment, visit www.irs.gov/Payments.
Questions about IRS Form 1040-ESN
What is IRS Form 1040-ESN used for?
This form allows taxpayers to send in money throughout the year to cover their expected federal taxes before they file their main return. It provides vouchers for making payments on specific deadlines, such as April 15, 2026, or January 15, 2027. Using these forms helps ensure timely payment when you are not receiving regular U.S. wages.
Who must file IRS Form 1040-ESN?
Individuals who do not have wages subject to U.S. income tax withholding must use Form 1040-ES (NR) to make estimated tax payments.
What information does IRS Form 1040-ESN require?
The form collects payment details via vouchers, requiring the taxpayer's name, address, and SSN/ITIN. The Record of Estimated Tax Payments section tracks Payment number, Amount due, Date paid, and Total amount paid and credited.
When is IRS Form 1040-ESN due?
Estimated payments are due on specific dates: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. The final payment is not required if the 2026 Form 1040-NR is filed by February 1, 2027.
Where do I file IRS Form 1040-ESN?
Payments made by check or money order must be returned with the appropriate estimated tax payment voucher to the United States Treasury. The IRS also provides an online option at www.irs.gov/Payments.
How do I complete IRS Form 1040-ESN?
Taxpayers must complete the relevant estimated tax payment voucher (e.g., the one due Jan. 15, 2027) and ensure it is enclosed with their check or money order payable to “United States Treasury.” The taxpayer prints or types their identifying number (SSN or ITIN), name, address, and city on the voucher before mailing.
What happens if IRS Form 1040-ESN is filed incorrectly?
If payments are late or if the amount paid is insufficient, a penalty may be charged for underpaying the tax. Failure to pay by the due date means the U.S. postmark date does not count as payment if mailed later.
What if I am married and dual-status?
You may elect to be treated as a U.S. resident for the entire year and file Form 1040 jointly with your spouse. Confirm this election is made when filing.
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