Business Taxes: Estimated Taxes
Resident and Nonresident Aliens and Estimated Taxes
Rules for Nonresident Aliens:
- Resident and nonresident aliens also may have to pay estimated tax.
- Resident aliens should follow the rules in this publication, unless noted otherwise.
- Nonresident aliens should get Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
- You are an alien if you are not a citizen or national of the United States.
- You are a resident alien if you either have a green card or meet the substantial presence test.
For more information about the substantial presence test, see Publication 519.