Paying Tax through Withholding or Estimated Tax

With the changes brought about by the Tax Reform Act of 2017, students and scholars might need to adjust their withholding by updating their Form(s) W-4, W-8BEN, Certificate of Foreign Status of Beneficial Owner for United State Tax Withholding and Reporting (Individual), and Form 8233, Exemption From Withholding for Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. For details, see chapter 8 of Publication 519. Estimated tax is the amount the taxpayer expects to pay (after federal withholding) when filing a return for the next tax year.

Students and scholars who expect to owe over $1,000 on next year's tax return must make estimated tax payments. For more information see Publication 505, Tax Withholding and Estimated Tax, and Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.

Form 1040-NR showing estimated tax payments and amount you owe.

Finishing the Return

Finishing Form 1040-NR

Paying Tax through Withholding or Estimated Tax