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

Form

2210-F

Department of the Treasury
Internal Revenue Service

Underpayment of Estimated Tax by
Farmers and Fishermen
©

OMB No. 1545-0140

2009

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

Attachment
Sequence No. 06A
Identifying number

Name(s) shown on tax return

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
1
2
3
4
a
b
c
d
e
f
g
h
5
6
7
8
9
10
11

12
13

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 are certifying 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 filing status is married filing separately).

Figure Your Underpayment

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 . . . . . . . . .
Health coverage tax credit . . . . . . . . . . . . . . .
4h
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

Figure the Penalty

1
2
3

5
6
8
9
10
11

12
13

14

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

.

.

.

.

14

15

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

.

.

.

.

15

16

Penalty.

©

16

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

x

.
.04

.

.
.

.
.

.
.

.
.

.
.

.
.

.

.

.

/

/ 10

• 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)