释义 |
Form 1040-ES (NR) Form 1040-ES (NR)A form that a non-resident alien files with the IRS to calculate and pay taxes based what he/she believes his/her ultimate tax liability will be. In other words, one uses Form 1040-ES (NR) to estimate taxes and pay them. One must file Form 1040-ES (NR) if one has income that is not subject to withholding. If the estimation is wrong, the filer may receive a refund (or pay more to the IRS) when he/she files the actual tax return. |