U.S. Individual Income Tax Return

2011

Instructions for Form 2210-F
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Future developments. The IRS has create a page on IRS.gov
for information about Form 2210-F and its instructions, at www.
irs.gov/form2210. Information about any future developments
affecting Form 2210-F (such as legislation enacted after we
release it) will be posted on that page.

What’s New
Making work pay credit.
expired.

The making work for pay credit

Advance earned income credit. The advance earned income
credit (EIC) was eliminated. If you are a household employer
and made advance EIC payments, you do not include those
payments as estimated tax payments.
Refundable claim of right credit. If you are claiming a credit
for repayment of amounts you included in your income in an
earlier year under a claim of right, you should include the credit
in Part II, line 4i.

Purpose of Form

• You file your return and pay the tax due by March 1, 2012.
• You had no tax liability for 2010, you were a U.S. citizen or

resident alien for the entire year (or an estate of a domestic
decedent or a domestic trust), and your 2010 return was (or
would have been had you been required to file) for a full 12
months.
• The total tax shown on your 2011 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 1 through 9.

Waiver of Penalty
If you have an underpayment on line 13, all or part of the
penalty for that underpayment will be waived if the IRS
determines that:
• In 2010 or 2011, you retired after reaching age 62 or became
disabled, and your underpayment was due to reasonable
cause, or
• The underpayment was due to a casualty, disaster, or other
unusual circumstance, and it would be inequitable to impose
the penalty. For federally declared disasters, see the separate
information below.
To request either of the above waivers, do the following.

If you are an individual, estate, or trust and at least two-thirds of
your 2010 or 2011 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 chapter 2 of Pub. 505, Tax Withholding and
Estimated Tax.

Who Must File Form 2210-F
If you checked box A or B in Part I of the form, you must figure
the penalty yourself and attach the completed form to your
return.

The IRS Will Figure the Penalty for You
If you did not check box A or B in Part I, you do not need to
figure the penalty or file Form 2210-F. 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, the IRS will send
you a bill. If you file your return by April 17, 2012, no interest will
be charged on the penalty if you pay by the date specified on
the bill.

Who Must Pay the
Underpayment Penalty
You may owe the penalty for 2011 if you did not pay at least the
smaller of:
1. Two-thirds of the tax shown on your 2011 return, or
2. 100% of the tax shown on your 2010 return (your 2010
tax return must cover a 12-month period).
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 (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.
Jan 24, 2012

Department of the Treasury
Internal Revenue Service

• Check box A in Part I.
• Complete Form 2210-F through line 15 without regard to the
waiver. Enter the amount you want waived in parentheses on
the dotted line to the left of line 16. Subtract this amount from
the total penalty you figured without regard to the waiver, and
enter the result on line 16.
• 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 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.
• If you are requesting a waiver due to a casualty, disaster
(other than a federally declared disaster as discussed below),
or other unusual circumstance, attach documentation such as
copies of police and insurance company reports.
The IRS will review the information you provide and will
decide whether to grant your request for a waiver.
Federally declared disaster. Certain estimated tax payment
deadlines for taxpayers who reside or have a business in a
federally declared disaster area are postponed for a period
during and after the disaster. During the processing of your tax
return, the IRS automatically identifies taxpayers located in a
covered disaster area (by county or parish) and applies the
appropriate penalty relief. Do not file Form 2210-F if your
underpayment was due to a federally declared disaster. If you
still owe a penalty after the automatic waiver is applied, the IRS
will send you a bill.
An individual or a fiduciary for an estate or trust not in a
covered disaster area but whose books, records, or tax
professionals’ offices are in a covered area is also entitled to
relief. Also eligible are relief workers affiliated with a recognized
government or charitable organization assisting in the relief
activities in a covered disaster area. If you meet either of these
eligibility requirements, you must call the IRS disaster hotline at
1-866-562-5227 and identify yourself as eligible for this relief.
Details on the applicable disaster postponement period can
be found at IRS.gov. Enter ‘‘disaster relief’’ in the search box,
then select “Tax Relief in Disaster Situations.” Select the
federally declared disaster that affected you.

Cat. No. 52887B

Specific Instructions

*If you are a household employer, include your household employment taxes
on line 2 only if you had federal income tax withheld from your income and
would be required to make estimated tax payments even if the household
employment taxes were not included.

Complete lines 1 through 11 to figure your required annual
payment.
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, 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
To figure the amount of the section 1341 credit, see
Repayments in Pub. 525, Taxable and Nontaxable Income.

Line 8
Enter the taxes withheld shown on Form 1040, lines 62 and 69;
Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041,
line 24e.
Form 8689 filers. Also enter on this line the amount(s) from
Form 8689, lines 40 and 44, that you entered on line 72 of your
2011 Form 1040.

Line 2
Enter the total of the following amounts on line 2.
IF you file...

THEN include on line 2 the amounts on...

Line 10

1040

Lines 56, 58 (additional tax on distributions only),
59a,* 59b,and any write-ins on line 60 with the
exception of:
• Uncollected social security and Medicare tax or
RRTA tax on tips or on group-term life insurance
(identified as “UT”),
• Tax on excess golden parachute payments
(identified as “EPP”),
• Excise tax on insider stock compensation from an
expatriated corporation (identified as “ISC”),
• Look-back interest due under section 167(g)
(identified as “From Form 8866”),
• Look-back interest due under section 460(b)
(identified as “From Form 8697”),
• Recapture of federal mortgage subsidy (identified
as “FMSR”), and
• Advance payments of the health coverage tax credit
when not eligible (identified as “HCTC”).

Figure your 2010 tax using the taxes and credits shown on your
2010 tax return. Use the same type of taxes and credits as
shown on lines 1, 2, and 4a through 4i of this form.
If you are filing a joint return for 2011 but you did not file a
joint return for 2010, add the tax shown on your 2010 return to
the tax shown on your spouse’s 2010 return and enter the total
on line 10 (both taxes figured as explained above).
If you filed a joint return for 2010 but you are not filing a joint
return for 2011, see Pub. 505, chapter 4, General Rule, to
figure your share of the 2010 tax to enter on line 10.
If you did not file a return for 2010 or if your 2010 tax year
was less than 12 months, do not complete line 10. Instead,
enter the amount from line 7 on line 11. However, see
Exceptions to the Penalty on page 1.

1040NR

Lines 53, 54, 56 (additional tax on distributions only),
57, 58a,* 58b, and any write-ins on line 59 with the
exception of:
• Uncollected social security and Medicare tax or
RRTA tax on tips or on group-term life insurance
(identified as “UT”),
• Tax on excess golden parachute payments
(identified as “EPP”),
• Excise tax on insider stock compensation from an
expatriated corporation (identified as “ISC”),
• Look-back interest due under section 167(g)
(identified as “From Form 8866”),
• Look-back interest due under section 460(b)
(identified as “From Form 8697”),
• Recapture of federal mortgage subsidy (identified
as “FMSR”), and
• Advance payments of the health coverage tax credit
when not eligible (identified as “HCTC”).

1041

Schedule G, lines 5, 6,* and any write-ins on line 7
with the exception of:
• Look-back interest due under section 167(g)
(identified as “From Form 8866”),
• Look-back interest due under section 460(b)
(identified as “From Form 8697”).

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.
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 as follows. Recordkeeping, 39 min.; Learning about the
law or the form, 10 min.; Preparing the form, 37 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.

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