Updates to the 2026 Form 1040-ES (NR)

If you downloaded or printed the 2026 Form 1040-ES (NR) before Feb. 18, 2026, we added information to the following pages to reflect legislative changes made by the One Big Beautiful Bill Act.

Under the What’s New section, we added the following items that go into effect in 2026.

• The qualified business income deduction was made permanent.
• The casualty loss deduction was made permanent and expanded to include losses associated with a state-declared disaster.
• Your overall itemized deductions may be reduced if your taxable income exceeds a certain amount.
• You can claim a deduction for cash contributions made to eligible tax-exempt organizations.
• You can only deduct charitable contributions that are more than 0.5% of your adjusted gross income.
• Certain credits have expired and can no longer be claimed on your 2026 return.
• The eligibility on who can claim the premium tax credit and how much you will have to pay back if you received too much in advanced credit have changed.
• Information returns and occupation codes have been updated to include the reporting of qualified tips and qualified overtime.
• The amount of winnings subject to backup withholdings and information reporting has increased.

Under the Reminders section, we added the following items.

• You can establish a Trump account and file Form 4547 if you meet certain qualifications.
• You may be eligible for advanced payments of the premium tax credit based on your income and family size.
• You may be eligible to take a deduction for qualified tips paid to you.
• You may be eligible to take a deduction for qualified overtime compensation.
• You may be eligible for an enhanced deduction if you were born before Jan. 2, 1962.

Under Line 7, we added that certain credits have expired and can no longer be claimed on your 2026 return.

Under the 2026 Estimated Tax Worksheet – For Nonresident Alien Individuals, the following line was added.

2c If you can take an additional deduction on Schedule 1-A (Form 1040), enter the estimated amount you expect to enter on Schedule 1-A (Form 1040), line 38 . . . . . .

We reposted the revised 2026 Form 1040-ES(NR) on Feb. 18, 2026.