Special rules for nonresident aliens
In the case of a nonresident alien described in section 6072(c):
(1) Payable in 3 installments
(1)Payable in 3 installments#
There shall be 3 required installments for the taxable year.
(2)Time for payment of installments#
The due dates for required installments under this subsection shall be determined under the following table:
| In the case of the following required installments: | The due date is: |
|---|---|
| 1st | June 15 |
| 2nd | September 15 |
| 3rd | January 15 of the following taxable year. |
(3)Amount of required installments#
(A) First required installment In the case of the first required installment, subsection (d) shall be applied by substituting “50 percent” for “25 percent” in subsection (d)(1)(A).
(B) Determination of applicable percentage The applicable percentage for purposes of subsection (d)(2) shall be determined under the following table:
| In the case of the following required installments: | The applicable percentage is: |
|---|---|
| 1st | 22.5 |
| 2nd | 45 |
| 3rd | 67.5 |
| 4th | 90. |
(3)(A)First required installment#
In the case of the first required installment, subsection (d) shall be applied by substituting “50 percent” for “25 percent” in subsection (d)(1)(A).
(3)(B)Determination of applicable percentage#
The applicable percentage for purposes of subsection (d)(2) shall be determined under the following table:
| In the case of the following required installments: | The applicable percentage is: |
|---|---|
| 1st | 22.5 |
| 2nd | 45 |
| 3rd | 67.5 |
| 4th | 90. |