Estimated Tax Form 1040-ES(NR) You may have income from which no U.S. income tax is withheld. Orthe amount of tax withheld may not equal the income tax you estimateyou will owe at the end of the year. If so, you may have to payestimated tax. Generally, you must make estimated tax payments for 2000 if youexpect to owe at least $1,000 in tax and you expect your withholdingand credits to be less than the smaller of: 90% of the tax to be shown on your 2000 income tax return,or 100% of the tax shown on your 1999 income tax return (ifyour 1999 return covered all 12 months of the year). If your adjusted gross income for 1999 was more than $150,000($75,000 if your filing status for 2000 is married filing separately),substitute 108.6% for 100% in (2) above if you are not a farmer or afisherman. A nonresident alien should use Form 1040-ES(NR) to figure andpay estimated tax. Checks should be made payable to the "United StatesTreasury." How to estimate your tax for 2000.If you filed a 1999 return on Form 1040NR or Form 1040NR-EZand expect your income, number of exemptions, and total deductions for1999 to be nearly the same, you should use your 1999 return as a guideto complete the Estimated Tax Worksheet in the Form 1040-ES(NR) instructions. If you did not file a return for 1999, or if yourincome, exemptions, deductions, or credits will be different for 2000,you must estimate these amounts. Figure your estimated tax liabilityusing the Tax Rate Schedule in the 2000 Form 1040-ES(NR)instructions for your filing status. Note. If you expect to be a resident of Puerto Rico during the entireyear, use Form 1040-ES. When to pay estimated tax.Make your first estimated tax payment by the due date for filingthe previous year's Form 1040NR or Form 1040NR-EZ. If you havewages subject to the same withholding rules that apply to U.S.citizens, you must file Form 1040NR or Form 1040NR-EZ and makeyour first estimated tax payment by April 17, 2000. If you do not havewages subject to withholding, file your income tax return and makeyour first estimated tax payment by June 15, 2000. If your first estimated tax payment is due April 17, 2000, you canpay your estimated tax in full at that time, or in equal installmentsby April 17, 2000, June 15, 2000, September 15, 2000, and January 16,2001. If your first payment is not due until June 15, 2000, you canpay your estimated tax in full at that time, or 1/2 ofyour estimated tax by June 15, 2000, 1/4 of the tax bySeptember 15, 2000, and 1/4 by January 16, 2001. Fiscal year.If your return is not on a calendar year basis, your due dates arethe 15th day of the 4th, 6th, and 9th months of your fiscal year, andthe 1st month of the following fiscal year. If any date falls on aSaturday, Sunday, or legal holiday, use the next day that is not aSaturday, Sunday, or legal holiday. Changes in income, deductions, or exemptions.Even if you are not required to make an estimated tax payment inApril or June, your circumstances may change such that you will haveto make estimated tax payments later. This can happen if you receiveadditional income or if any of your deductions are reduced oreliminated. If so, see the instructions for Form 1040-ES(NR) andPublication 505 for information on figuring your estimated tax. Amended estimated tax.If, after you have made estimated tax payments, you find yourestimated tax is substantially increased or decreased because of achange in your income or exemptions, you should adjust your remainingestimated tax payments. To do this, see the instructions for Form1040-ES(NR) and Publication 505. Penalty for failure to pay estimated income tax.You will be subject to a penalty for underpayment of installmentsof estimated tax except in certain situations. These situations areexplained on Form 2210, Underpayment of Estimated Tax byIndividuals, Estates, and Trusts.