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I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 2210-F, PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 203 mm (8") x 279 mm (11")
PERFORATE: (NONE)

Date

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

2210-F

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0140

Underpayment of Estimated Tax by
Farmers and Fishermen
䊳

Department of the Treasury
Internal Revenue Service

Signature

2005

Attach to Form 1040, Form 1040NR, or Form 1041.
䊳 See instructions on back.

Attachment
Sequence No.

Name(s) shown on tax return

06A

Identifying number

In most cases, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a
bill. File Form 2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form
2210-F, you still can use it to figure your penalty. Enter the amount from line 20 on the penalty line of your
return but do not attach Form 2210-F.
Part I
Reasons for Filing—If box 1a below applies to you, you may be able to lower or eliminate your penalty.
But you must check that box and file Form 2210-F with your tax return. If box 1b below applies to you,
check that box and file Form 2210-F with your tax return.
1

Check whichever boxes apply (if neither applies, see the text above Part I and do not file Form 2210-F):
You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See the instructions for Waiver
of Penalty.
Your required annual payment (line 15 below) is based on your 2004 tax and you filed, or are filing, a joint return for either
b
2004 or 2005 but not for both years.
a

Part II
2

Figure Your Underpayment

Enter your 2005 tax after credits from Form 1040, line 57; Form 1040NR, line 52; or Form 1041,
Schedule G, line 4

2

3

Other taxes (see instructions)

3

4
5
6
7
8

Add lines 2 and 3. If less than $1,000, see instructions
Earned income credit
Additional child tax credit
Credit for Federal tax paid on fuels
Health coverage tax credit

9

Add lines 5, 6, 7, and 8

4
5
6
7
8
9
10

10

Current year tax. Subtract line 9 from line 4

11
12
13

11
Multiply line 10 by 662⁄3%
Withholding taxes. Do not include any estimated tax payments on this line (see instructions)
Subtract line 12 from line 10. If less than $1,000, stop here; you do not owe the penalty. Do not
file Form 2210-F
Enter the tax shown on your 2004 tax return. Caution: See instructions
Required annual payment. Enter the smaller of line 11 or line 14
Note: If line 12 is equal to or more than line 15, stop here; you do not owe the penalty.
Do not file Form 2210-F unless you checked box 1b above.
Enter the estimated tax payments you made by January 17, 2006, and any Federal income tax
and excess social security or tier 1 railroad retirement tax withheld during 2005
Underpayment. Subtract line 16 from line 15. If the result is zero or less, stop here; you do not
owe the penalty. Do not file Form 2210-F unless you checked box 1b above

14
15

16
17

Part III

12
13
14
15

16
17

Figure the Penalty

18

Enter the date the amount on line 17 was paid or April 15, 2006, whichever is earlier

18

19

Number of days from January 15, 2006, to the date on line 18

19

20

Penalty.

Underpayment
on line 17

×

Number of days on line 19
365

×

.07

䊳

/

/ 06

20

● Form 1040 filers, enter the amount from line 20 on Form 1040, line 76.
● Form 1040NR filers, enter the amount from line 20 on Form 1040NR, line 74.
● Form 1041 filers, enter the amount from line 20 on Form 1041, line 26.
For Paperwork Reduction Act Notice, see page 4.

Cat. No. 11745A

Form

2210-F

(2005)

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 2210-F, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203 mm (8") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 2210-F (2005)

General Instructions
Section references are to the
Internal Revenue Code.

What’s New
● If you were affected by Hurricane
Katrina, Hurricane Rita, or Hurricane
Wilma, the due date for the January
17, 2006, required installment has
been extended to February 28, 2006.
See Hurricane Relief on this page.
● For certain taxpayers affected by
Hurricane Katrina, the due date for
the required installment has been
extended to August 28, 2006. If you
are eligible for relief through August
28, 2006, do not file Form 2210-F.
See Hurricane Relief on this page.

Purpose of Form
If you are an individual or a fiduciary
for an estate or trust and at least
two-thirds of your 2004 or 2005
gross income is from farming or
fishing, use Form 2210-F to see if
you owe a penalty for underpaying
your estimated tax.
For a definition of gross income
from farming and fishing and more
details, see Pub. 505, Tax
Withholding and Estimated Tax.

The IRS Will Figure the
Penalty for You
In most cases, the IRS will figure the
penalty for you. Complete your return
as usual, leave the penalty line on
your return blank, and do not attach
Form 2210-F. If you owe the penalty,
we will send you a bill. And as long
as you file your return by April 17,
2006, we will not charge you interest
on the penalty if you pay by the date
specified on the bill.
If you checked either of
the boxes in Part I of the
form, you must figure the
CAUTION
penalty yourself and attach
the completed form to your return.

Who Must Pay the
Underpayment Penalty
You may owe the penalty for 2005 if
you did not pay at least the smaller of
(a) two-thirds of the tax shown on
your 2005 return or (b) the tax shown
on your 2004 return.
Return. In these instructions,
“return” refers to your original income
tax return. However, an amended
return is considered the original
return if it is filed by the due date

Page

(including extensions) of the original
return. Also, a joint return that
replaces previously filed separate
returns is considered the original
return.
Exceptions to the Penalty
You will not have to pay the penalty
or file this form if any of the
following applies.
● You file your return and pay the
tax due by March 1, 2006.
● You had no tax liability for 2004,
you were a U.S. citizen or resident
for all of 2004, and your 2004 return
was, or would have been had you
been required to file, for a full 12
months.
● The total tax shown on your 2005
return minus the amount of tax you
paid through withholding is less than
$1,000. To determine whether the
total tax is less than $1,000,
complete lines 2 through 13.

Hurricane Relief
If you were affected by Hurricane
Katrina, Hurricane Rita, or Hurricane
Wilma, the due date for the January
17, 2006, required estimated tax
payment has been extended to
February 28, 2006.
For certain taxpayers affected by
Hurricane Katrina, the due date has
been extended to August 28, 2006.
See Extension to August 28, 2006, on
this page, to determine if you are
eligible.
Who is eligible for relief. The
following individuals, estates, and
trusts are eligible for the extension.
● Any individual whose principal
residence is located in the covered
disaster area,
● Any business entity or sole
proprietor whose principal place of
business is located in the covered
disaster area,
● Any individual, business entity, or
sole proprietor whose records
needed to meet a postponed
deadline are maintained or whose tax
professional’s office is in a covered
disaster area,
● Any relief worker who assisted in
the Katrina or Rita covered disaster
area,
● Any relief worker who assisted in
the Wilma covered disaster area and
who is affiliated with a recognized
government or philanthropic
organization assisting in the relief
activities,

2

● Any individual visiting the covered
disaster area who was killed or
injured as a result of the hurricane or
its aftermath,
● Any spouse of an affected
taxpayer, solely with regard to a
joint return of the husband and wife,
and
● Any estate or trust that has tax
records necessary to meet a filing or
payment deadline in the covered
disaster area.
The covered disaster area
includes any county or parish
designated by the Federal
Emergency Management Agency
(FEMA) as an individual assistance
area or a public assistance area. A
list of the designated counties and
parishes can be found in Pub. 4492.
Individuals, estates, and trusts in
the counties and parishes
designated by FEMA as individual
assistance areas will automatically
receive the extension. They can
mark “Hurricane Katrina,” “Hurricane
Rita,” or “Hurricane Wilma” in red
ink on the top of their return and
Form 2210-F. While they are not
required to mark their return or Form
2210-F, they are strongly
encouraged to do so.
Individuals, estates, and trusts in
areas designated by FEMA as public
assistance areas and those outside
the affected area whose books,
records, or tax professionals are
located in the affected areas need to
mark “Hurricane Katrina,” “Hurricane
Rita,” or “Hurricane Wilma” in red
ink on the top of their return and
Form 2210-F.
If you are entitled to hurricane
relief through February 28, 2006,
change the date on line 19 from
January 15, 2006, to February 28,
2006, and enter on line 19 only the
number of days from February 28,
2006, to the date on line 18.
Extension to August 28, 2006
If you were affected by Hurricane
Katrina, the due date for the January
17, 2006, required installment has
been extended to August 28, 2006,
for the counties and parishes listed
in this section.
Automatic extension. Individuals,
estates, and trusts in the following
counties and parishes will
automatically receive the additional
extension to August 28, 2006.

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 2210-F, PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203 mm (8") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 2210-F (2005)

Louisiana. Cameron, Jefferson,
Orleans, Plaquemines, St. Bernard,
St. Charles, and St. Tammany
parishes.
Mississippi. Hancock, Harrison,
and Jackson counties.
However, to ensure correct
processing, you are encouraged to
mark “Hurricane Katrina” in red ink
on the top of your return but do not
file Form 2210-F.
Additional qualifying areas.
Qualifying individuals, estates, and
trusts that are in the counties and
parishes listed below need to mark
“Hurricane Katrina” in red ink on the
top of the return but do not file Form
2210-F.
Alabama. Baldwin, Choctaw,
Clarke, Greene, Hale, Marengo,
Mobile, Pickens, Sumter,
Tuscaloosa, and Washington.
Louisiana. Acadia, Ascension,
Assumption, Calcasieu, East Baton
Rouge, East Feliciana, Iberia,
Iberville, Jefferson Davis, Lafayette,
Lafourche, Livingston, Pointe
Coupee, St. Helena, St. James, St.
John the Baptist, St. Mary, St.
Martin, Tangipahoa, Terrebonne,
Vermilion, Washington, West Baton
Rouge, and West Feliciana.
Mississippi. Adams, Amite, Attala,
Claiborne, Choctaw, Clarke, Copiah,
Covington, Franklin, Forrest, George,
Greene, Hinds, Holmes, Humphreys,
Jasper, Jefferson, Jefferson Davis,
Jones, Kemper, Lamar, Lauderdale,
Lawrence, Leake, Lincoln, Lowndes,
Madison, Marion, Neshoba, Newton,
Noxubee, Oktibbeha, Pearl River,
Perry, Pike, Rankin, Scott, Simpson,
Smith, Stone, Walthall, Warren,
Wayne, Wilkinson, Winston, and
Yazoo.
More information. For more
information about hurricane relief,
see Pub. 553 and Pub. 4492.

Waiver of Penalty
If you have an underpayment on line
17, all or part of the penalty for that
underpayment will be waived if the
IRS determines that:
● The underpayment was due to a
casualty, disaster, or other unusual
circumstance, and it would be
inequitable to impose the penalty, or
● In 2004 or 2005, you retired after
reaching age 62 or became disabled,
and your underpayment was due to
reasonable cause.

Page

To request either of the above
waivers, do the following:
● Check the box on line 1a.
● Complete Form 2210-F up to line
20 without regard to the waiver.
Enter the amount you want waived in
parentheses on the dotted line to the
left of line 20. Subtract this amount
from the total penalty you figured
without regard to the waiver and
enter the result on line 20.
● Attach Form 2210-F and a
statement to your return explaining
the reasons you were unable to meet
the estimated tax requirements.
● If you are requesting a penalty
waiver due to a casualty, disaster, or
other unusual circumstance, attach
documentation such as police and
insurance company reports.
● If you are requesting a penalty
waiver due to retirement or disability,
attach documentation that shows
your retirement date (and your age
on that date) or the date you became
disabled.
The IRS will review the information
you provide and will decide whether
to grant your request for a waiver.

Specific Instructions
If you file an amended return by the
due date of your original return, use
the amounts shown on your
amended return to figure your
underpayment. If you file an
amended return after the due date of
your original return, use the amounts
shown on the original return.
Exception. If you and your spouse
file a joint return after the due date to
replace previously filed separate
returns, use the amounts shown on
the joint return to figure your
underpayment.
Line 3
Enter the total of the following
amounts on line 3.
● Self-employment tax.
● Tax from recapture of investment
credit, low-income housing credit,
qualified electric vehicle credit, Indian
employment credit, new markets
credit, or credit for
employer-provided childcare
facilities.
● Tax on early distributions from (a)
an IRA or other qualified retirement
plan, (b) an annuity, or (c) a modified
endowment contract entered into
after June 20, 1988.

3

● Tax on distributions from a
Coverdell education savings account
or a qualified tuition program not
used for qualified education
expenses.
● Tax on Archer MSA or health
savings account distributions not
used for qualified medical expenses.
● Section 72(m)(5) penalty tax.
● Advance earned income credit
payments.
● Interest due under sections
453(l)(3) and 453A(c) on certain
installment sales of property.
● Tax on income not effectively
connected with a U.S. trade or
business from Form 1040NR, lines
53 and 56.
● An increase or decrease in tax as a
shareholder in a qualified electing
fund.
● Tax on accumulation distribution of
trusts.
● Tax on electing small business
trusts included on Form 1041,
Schedule G, line 7.
● Household employment taxes,
before subtracting any advance EIC
payments made to your employees.
Do not include this amount if you will
enter -0- on Form 2210-F, line 12,
and the amount on line 10 (excluding
household employment taxes) would
be less than $1,000.
Line 4
If Form 2210-F, line 4, is less than
$1,000, you do not owe the
estimated tax penalty. Do not file
Form 2210-F.
Line 12
Enter the taxes withheld shown on
Form 1040, lines 64 and 67; Form
1040NR, lines 59, 61, 66, 67, and 68.
For an estate or trust, enter the
amount from Form 1041, line 24e.
Line 14
Figure your 2004 tax by using the
taxes and credits shown on your
2004 tax return. Use the same taxes
and credits shown on lines 2, 3, 5, 6,
7, and 8 of this form.

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 2210-F, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 203 mm (8") x 279 mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 2210-F (2005)

If you are filing a joint return for
2005 but you did not file a joint return
for 2004, add the tax shown on your
2004 return to the tax shown on your
spouse’s 2004 return and enter the
total on line 14 (figured as explained
above). If you filed a joint return for
2004 but you are not filing a joint
return for 2005, see Pub. 505 to
figure your share of the 2004 tax to
enter on line 14.
If you did not file a return for 2004
or if your 2004 tax year was less than
12 months, do not complete line 14.
Instead, enter the amount from line
11 on line 15. However, see
Exceptions to the Penalty on page 2.
Line 16
If you are a household employer and
made advance EIC payments,
include those payments as of the
date you paid the wages to your
employee(s).

Page

Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of the
United States. You are required to give
us the information. We need it to ensure
that you are complying with these laws
and to allow us to figure and collect the
right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents may
become material in the administration of
any Internal Revenue law. Generally, tax
returns and return information are
confidential, as required by section 6103.

4

The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for individual taxpayers filing this
form is approved under OMB control
number 1545-0074 and is included in the
estimates shown in the instructions for
their individual income tax return. The
estimated burden for all other taxpayers
who file this form is shown below.
Recordkeeping, 39 min.; Learning
about the law or the form, 9 min.;
Preparing the form, 35 min.; Copying,
assembling, and sending the form to
the IRS, 20 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you.
See the instructions for the tax return
with which this form is filed.