Form 2210-F Underpayment of Estimated Tax by Farmers and Fishermen

Ok-to print as is
Ok-to-print as corrected

Cumulative Changes
Form

2210-F

Department of the Treasury
Internal Revenue Service

Name(s) shown on tax return

✔

Version A, Cycle 5

Underpayment of Estimated Tax by
Farmers and Fishermen

OMB No. 1545-0140



Attachment
Sequence No. 06A

2009

Attach to Form 1040, Form 1040NR, or Form 1041.
 See separate instructions.

Identifying number

are certifying

Generally, 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 more 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 16 on the penalty line of your return, but do not attach Form 2210-F.
Part I
A
B
C

Part II
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2
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4
a
b
c
d
e
f
g
h
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Reasons for Filing. Check applicable boxes. If none apply, do not file Form 2210-F.
You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty on
page 1 of the instructions.
You filed or are filing a joint return for either 2008 or 2009, but not for both years, and line 10 below is smaller than line 7
below.
You certify that more than 50% of the gross income shown on your 2008 tax return is income from a small business (as
defined in the instructions) and your adjusted gross income for 2008 is less than $500,000 (less than $250,000 if your 2009 was
filing status is married filing separately).

Figure Your Underpayment

DRAFT AS OF
June 26, 2009

Enter your 2009 tax after credits from Form 1040, line 55; Form 1040NR, line 51; or Form 1041,
Schedule G, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other taxes, including self-employment tax (see instructions) . . . . . . . . . . . . .
Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F . . .
Refundable credits you claimed on your tax return.
4a
Making work pay and government retiree credits . . . . . . . .
4b
Earned income credit (EIC) . . . . . . . . . . . . . . .
4c
Additional child tax credit . . . . . . . . . . . . . . .
4d
Refundable education credit . . . . . . . . . . . . . . .
4e
First-time homebuyer credit . . . . . . . . . . . . . . .
4f
Credit for federal tax paid on fuels . . . . . . . . . . . . .
4g
Refundable credit for prior year minimum tax . . . . . . . . .
4h
Health coverage tax credit . . . . . . . . . . . . . . .
Add lines 4a through 4h . . . . . . . . . . . . . . . . . . . . . . . . .
Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do not
file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Multiply line 6 by 66 2/3% (.667) . . . . . . . . . . . . . .
Withholding taxes. Do not include any estimated tax payments on this line (see instructions) . .
Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file
Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the tax shown on your 2008 tax return (90% of that tax if you checked box C) (see instructions
if your 2009 filing status changed to or from married filing jointly)
. . . . . . . . . . .
Required annual payment. Enter the smaller of line 7 or line 10 . . . . . . . . . . .
Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file
Form 2210-F unless you checked box B or C above.
Enter the estimated tax payments you made by January 15, 2010, and any federal income tax and
excess social security or tier 1 railroad retirement tax withheld during 2009 . . . . . . . .
Underpayment. Subtract line 12 from line 11. 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 B or C above . . . . . .

Part III

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Figure the Penalty

14

Enter the date the amount on line 13 was paid or April 15, 2010, whichever is earlier .

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14

15

Number of days from January 15, 2010, to the date on line 14

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15



16

16

Penalty.

Underpayment
Number of days on line 15
x
on line 13
365

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.04
x

.XX

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● Form 1040 filers, enter the amount from line 16 on Form 1040, line 76.
● Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 71.
● Form 1041 filers, enter the amount from line 16 on Form 1041, line 26.
For Paperwork Reduction Act Notice, see page 2 of separate instructions.

Cat. No. 11745A

Form 2210-F (2009)