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.

File your personal and small business taxes (Schedule C)