Form 2210 Underpayment of Estimated Tax by Individuals, Estates, a

Form

2210

Underpayment of
Estimated Tax by Individuals, Estates, and Trusts

Department of the Treasury
Internal Revenue Service

▶ See

separate instructions.
▶ Attach to Form 1040, 1040A, 1040NR, 1040NR-EZ, or 1041.

OMB No. 1545-0140

2011

Attachment
Sequence No. 06
Identifying number

Name(s) shown on tax return

Do You Have To File Form 2210?
Complete lines 1 through 7 below. Is line 7 less than $1,000?
▼

No

Complete lines 8 and 9 below. Is line 6 equal to or more than
line 9?
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Yes
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No

You may owe a penalty. Does any box in Part II below apply?
No
▼

Do not file Form 2210. You are not required to figure
your penalty because the IRS will figure it and send
you a bill for any unpaid amount. If you want to figure
it, you may use Part III or Part IV as a worksheet and
enter your penalty amount on your tax return, but do
not file Form 2210.

Part I

Yes

Yes
▶

Do not file Form 2210. You do not owe a penalty.
You do not owe a penalty. Do not file Form 2210
(but if box E in Part II applies, you must file page 1 of
Form 2210).
You must file Form 2210. Does box B, C, or D in Part II
apply?
No

Yes

▶

You must figure your penalty.

▼

You are not required to figure your penalty because the IRS
will figure it and send you a bill for any unpaid amount. If you
want to figure it, you may use Part III or Part IV as a
worksheet and enter your penalty amount on your tax return,
but file only page 1 of Form 2210.

Required Annual Payment

1 Enter your 2011 tax after credits from Form 1040, line 55 (see instructions if not filing Form 1040)
2 Other taxes, including self-employment tax (see instructions) . . . . . . . . . . . .

1
2

3 Refundable credits. Enter the total of your earned income credit, additional child tax credit,
American opportunity credit (Form 8863, line 14), first-time homebuyer credit (Form 5405, line 10),
credit for federal tax paid on fuels, adoption credit, refundable credit for prior year minimum tax
(Form 8801, line 27), health coverage tax credit, and credit determined under section 1341(a)(5)(B)
)
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .
3 (
4 Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop; you do not owe a penalty.
4
Do not file Form 2210 . . . . . . . . . . . . . . . . . . . . . . . . .
5 Multiply line 4 by 90% (.90) . . . . . . . . . . . . .
5
6 Withholding taxes. Do not include estimated tax payments (see instructions) . . . . . . .
6
7 Subtract line 6 from line 4. If less than $1,000, stop; you do not owe a penalty. Do not file Form 2210
7
8 Maximum required annual payment based on prior year’s tax (see instructions) . . . . . .
8
9 Required annual payment. Enter the smaller of line 5 or line 8 . . . . . . . . . . .
9
Next: Is line 9 more than line 6?
No. You do not owe a penalty. Do not file Form 2210 unless box E below applies.
Yes. You may owe a penalty, but do not file Form 2210 unless one or more boxes in Part II below applies.
• If box B, C, or D applies, you must figure your penalty and file Form 2210.
• If box A or E applies (but not B, C, or D) file only page 1 of Form 2210. You are not required to figure your penalty; the IRS
will figure it and send you a bill for any unpaid amount. If you want to figure your penalty, you may use Part III or IV as a
worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210.
Part II Reasons for Filing. Check applicable boxes. If none apply, do not file Form 2210.
A
You request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you
are not required to figure your penalty.
B
You request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form
2210.
C
Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income
installment method. You must figure the penalty using Schedule Al and file Form 2210.
D
Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was
actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210.
E
You filed or are filing a joint return for either 2010 or 2011, but not for both years, and line 8 above is smaller than line 5
above. You must file page 1 of Form 2210, but you are not required to figure your penalty (unless box B, C, or D applies).
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11744P

Form 2210 (2011)

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Form 2210 (2011)

Part III Short Method
Can You Use the
Short Method?

You may use the short method if:
• You made no estimated tax payments (or your only payments were withheld
federal income tax), or
• You paid the same amount of estimated tax on each of the four payment
due dates.

You must use the regular method (Part IV) instead of the short method if:
• You made any estimated tax payments late,
• You checked box C or D in Part II, or
• You are filing Form 1040NR or 1040NR-EZ and you did not receive wages
as an employee subject to U.S. income tax withholding.
Note: If any payment was made earlier than the due date, you may use the short method, but using it may cause you to pay a
larger penalty than the regular method. If the payment was only a few days early, the difference is likely to be small.

Must You Use the
Regular Method?

10 Enter the amount from Form 2210, line 9 .

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11 Enter the amount, if any, from Form 2210, line 6 .

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12 Enter the total amount, if any, of estimated tax payments you made .

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13 Add lines 11 and 12 .

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14 Total underpayment for year. Subtract line 13 from line 10. If zero or less, stop; you do not owe
a penalty. Do not file Form 2210 unless you checked box E in Part II . . . . . . . . .

14

15 Multiply line 14 by .02200 .

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16 • If the amount on line 14 was paid on or after 4/15/12, enter -0-.
• If the amount on line 14 was paid before 4/15/12, make the following computation to find the
amount to enter on line 16.
Amount on
Number of days paid
line 14
×
before 4/15/12
× .00008 . . . . . . . . . . .

16

17 Penalty. Subtract line 16 from line 15. Enter the result here and on Form 1040, line 77;
Form 1040A, line 46; Form 1040NR, line 74; Form 1040NR-EZ, line 26; or Form 1041, line 26.
Do not file Form 2210 unless you checked a box in Part II . . . . . . . . . . .

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▶

Form 2210 (2011)

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Form 2210 (2011)

Part IV

Regular Method (See the instructions if you are filing Form 1040NR or 1040NR-EZ.)
Payment Due Dates
Section A—Figure Your Underpayment
(a)
(b)
(c)
4/15/11

6/15/11

(d)
1/15/12

9/15/11

18 Required installments. If box C in Part II applies,
enter the amounts from Schedule AI, line 25.
Otherwise, enter 25% (.25) of line 9, Form 2210, in
each column . . . . . . . . . . . . . 18
19 Estimated tax paid and tax withheld (see the
instructions). For column (a) only, also enter the amount
from line 19 on line 23. If line 19 is equal to or more
than line 18 for all payment periods, stop here; you do
not owe a penalty. Do not file Form 2210 unless you
checked a box in Part II . . . . . . . . . .
Complete lines 20 through 26 of one column
before going to line 20 of the next column.
20 Enter the amount, if any, from line 26 in the previous
column . . . . . . . . . . . . . . .
21 Add lines 19 and 20 . . . . . . . . . . .
22 Add the amounts on lines 24 and 25 in the previous
column . . . . . . . . . . . . . . .

19

20
21
22

23 Subtract line 22 from line 21. If zero or less, enter
-0-. For column (a) only, enter the amount from line
19 . . . . . . . . . . . . . . . . . 23
24 If line 23 is zero, subtract line 21 from line 22.
Otherwise, enter -0- . . . . . . . . . . . 24
25 Underpayment. If line 18 is equal to or more than
line 23, subtract line 23 from line 18. Then go to line
20 of the next column. Otherwise, go to line 26 . ▶ 25
26 Overpayment. If line 23 is more than line 18,
subtract line 18 from line 23. Then go to line 20 of
the next column . . . . . . . . . . . . 26

Section B—Figure the Penalty (Use the Worksheet for Form 2210, Part IV, Section B—Figure the Penalty in the
instructions.)
27 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part IV, Section B—Figure
the Penalty. Also include this amount on Form 1040, line 77; Form 1040A, line 46; Form 1040NR, line
74; Form 1040NR-EZ, line 26; or Form 1041, line 26. Do not file Form 2210 unless you checked a box
in Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

27

Form 2210 (2011)

Page 4

Form 2210 (2011)

Schedule AI—Annualized Income Installment Method (See the instructions.)
Estates and trusts, do not use the period ending dates shown to
the right. Instead, use the following: 2/28/11, 4/30/11, 7/31/11,
and 11/30/11.

Part I

(a)
1/1/11–3/31/11

(b)
1/1/11–5/31/11

(c)
1/1/11–8/31/11

(d)
1/1/11–12/31/11

Annualized Income Installments

1 Enter your adjusted gross income for each period (see
instructions). (Estates and trusts, enter your taxable
income without your exemption for each period.) . .
2 Annualization amounts. (Estates and trusts, see instructions).
3 Annualized income. Multiply line 1 by line 2 . . .

1
2
3

4

2.4

1.5

1

4 If you itemize, enter itemized deductions for the period shown in
each column. All others enter -0-, and skip to line 7. Exception:
Estates and trusts, skip to line 9 and enter amount from line 3 .
5 Annualization amounts . . . . . . . . . .
6 Multiply line 4 by line 5 . . . . . . . . . .

4
5
6

4

2.4

1.5

1

7 In each column, enter the full amount of your standard
deduction from Form 1040, line 40, or Form 1040A, line 24.
(Form 1040NR or 1040NR-EZ filers, enter -0-. Exception:
Indian students and business apprentices, see instructions.) .
8 Enter the larger of line 6 or line 7 . . . . . . .
9 Subtract line 8 from line 3 . . . . . . . . .

7
8
9

22.5%

45%

67.5%

90%

10 In each column, multiply $3,700 by the total number
of exemptions claimed. (Estates, trusts, and Form
1040NR or 1040NR-EZ filers, see instructions.) . .
11 Subtract line 10 from line 9. If zero or less, enter -012 Figure your tax on the amount on line 11 (see instructions)
13 Self-employment tax from line 34 (complete Part II below)
14 Enter other taxes for each payment period (see instructions) .
15 Total tax. Add lines 12, 13, and 14 . . . . . .
16 For each period, enter the same type of credits as allowed
on Form 2210, Part I, lines 1 and 3 (see instructions) . .
17 Subtract line 16 from line 15. If zero or less, enter -0- .
18 Applicable percentage . . . . . . . . . .
19 Multiply line 17 by line 18 . . . . . . . . .
Complete lines 20–25 of one column before
going to line 20 of the next column.
20 Enter the total of the amounts in all previous columns of line 25
21 Subtract line 20 from line 19. If zero or less, enter -0- .
22 Enter 25% (.25) of line 9 on page 1 of Form 2210 in each column
23 Subtract line 25 of the previous column from line 24
of that column . . . . . . . . . . . . .
24 Add lines 22 and 23 . . . . . . . . . . .
25 Enter the smaller of line 21 or line 24 here and on
Form 2210, Part IV, line 18 . . . . . . . . ▶

Part II

10
11
12
13
14
15
16
17
18
19

20
21
22
23
24
25

Annualized Self-Employment Tax (Form 1040 and Form 1040NR filers only)

26 Net earnings from self-employment for the period
(see instructions) . . . . . . . . . . . . 26
27 Prorated social security tax limit . . . . . . . 27
28 Enter actual wages for the period subject to social
security tax or the 4.2% portion of the 5.65%
railroad retirement (tier 1) tax. Exception: If you filed
Form 4137 or Form 8919, see instructions
. . .
29 Subtract line 28 from line 27. If zero or less, enter -0- .
30 Annualization amounts . . . . . . . . . .
31 Multiply line 30 by the smaller of line 26 or line 29 .
32 Annualization amounts . . . . . . . . . .
33 Multiply line 26 by line 32 . . . . . . . . .
34 Add lines 31 and 33. Enter here and on line 13 above . ▶

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29
30
31
32
33
34

$26,700

$44,500

$71,200

$106,800

0.416

0.2496

0.156

0.104

0.116

0.0696

0.0435

0.029
Form 2210 (2011)