Artículo Aliens.. Aliens.

id="en_US_2023_publink1000210077"> Aliens. Resident and nonresident aliens may also have to pay estimated tax. Resident aliens should follow the rules in this chapter 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 aren’t 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 Pub. 519, U.S. Tax Guide for Aliens. Married taxpayers. If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. You and your spouse can make joint estimated tax payments even if you aren’t living together. However, you and your spouse can’t make joint estimated tax payments if: You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Pub. 519)). If you and your spouse can’t make estimated tax payments, apply these rules to your separate estimated income. Making joint or separate estimated tax payments won’t affect your choice of filing a joint tax return or separate returns for 2026. 2025 separate returns and 2026 joint return. If you plan to file a joint return with your spouse for 2026 but you filed separate returns for 2025, your 2025 tax is the total of the tax shown on your separate returns. You filed a separate return if you filed as single, head of household, or married filing separately. 2025 joint return and 2026 separate returns. If you plan to file a separate return for 2026 but you filed a joint return for 2025, your 2025 tax is your share of the tax on the joint return. You file a separate return if you file as single, head of household, or married filing separately. To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2025 using the same filing status as for 2026. Then, multiply the tax on the joint return by the following fraction. The tax you would have paid had you filed a separate return The total tax you and your spouse would have paid had you filed separate returns Example. Owen and Sophia filed a joint return for 2025 showing taxable income of $48,500 and tax of $5,346. Of the $48,500 taxable income, $40,100 was Owen’s and the rest was Sophia’s. For 2026, they plan to file married filing separately. Owen figures tax on the 2025 joint return as follows. Tax on $40,100 based on a separate return $4,577 Tax on $8,400 based on a separate return 843 Total $5,420 Owen’s percentage of total ($4,577 ÷ $5,420) 84.4465% Owen’s share of tax on joint return ($5,346 × 84.4465%) $4,514 How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. When figuring your 2026 estimated tax, it may be helpful to use your income, deductions, and credits for 2025 as a starting point. Use your 2025 federal tax return as a guide. You can use Form 1040-ES and Pub. 505 to figure your estimated tax. Nonresident aliens use Form 1040-ES (NR) and Pub. 505 to figure estimated tax (see chapter 8 of Pub. 519 for more information). You must make adjustments both for changes in your own situation and for recent changes in the tax law. For a discussion of these changes, go to