Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen (Farms)

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2012

3

Department of the Treasury
Internal Revenue Service

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

General Instructions

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What's New
Special Waiver.

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There is a special waiver of the underpayment penalty
for 2012. See Special waiver for 2012, later.

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Future Developments.

delete .

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For the latest information about developments related to
Form 2210-F and its instructions, such as legislation
enacted after they were published, go to www.irs.gov/form2210.

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Purpose of Form

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If you are an individual, estate, or trust and at least
two-thirds of your 2011 or 2012 gross income is from
farming or fishing, use Form 2210-F to see if you owe a
penalty for underpaying your estimated tax.
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For a definition of gross income from farming and
fishing and more details, see chapter 2 of Pub. 505, Tax
Withholding and Estimated Tax.

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Who Must File Form
2210-F

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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. However, see Special waiver for
2012, later, for an exception.

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The TA does not address
the use of April 15th.

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However, that date has
been in use since the 2009
version. IRC 665(i)(1)(D)
and IRC 6654(h) seem to
say the date should be
March 3, 2014. (March 1

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plus days for the weekend)

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TA = IRC 6654(i)(1)(C)
TA = IRC 6654(d)(1)(B)(ii)
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IRC 7503
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Special waiver was caused
by the enactment of ATRA
in January 2013, thus
causing a delay to IRSs
ability to process certain

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The IRS Will Figure the
Penalty for You
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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 15, 2013, no interest will be charged on
the penalty if you pay by the date specified on the bill.

4

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Who Must Pay the
Underpayment Penalty

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

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Return.

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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.

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Exceptions to the Penalty

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You will not have to pay the penalty or file this form if
any of the following applies.
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You file your return and pay the tax due by March 1,
2013. If you do not file your return and pay the tax due
by March 1, 2013, you may be able to request a waiver
of the underpayment penalty. See Special waiver for
2012, later.
.
You had no tax liability for 2011, 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
2011 return was (or would have been had you been
required to file) for a full 12 months.
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The total tax shown on your 2012 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.

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Waiver of Penalty
Special waiver for 2012.

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The IRS will grant a waiver of the underpayment penalty
for 2012 if, by April 15, 2013, you file your income tax
return and pay in full any tax due. To request this
special waiver for 2012, attach Form 2210-F to

forms used by farmers/
fishermen.
TA = IR 2013-7

Instructions for Form 2210-F Pg. 2

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Special waiver was caused
by the enactment of ATRA
in January 2013, thus
causing a delay to IRSs
ability to process certain

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your return. Enter only your name and identifying
number and check box A in Part I. Leave the rest of
Form 2210-F blank. For more information, see
IR-2013-7, which is available at www.irs.gov/News- &Events.

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Note. You must follow the rules for Special waiver

for 2012, if you file your income tax return by April 15,
2013. If you do not file your income tax return by April
15, 2013, to request a waiver, follow the rules below for
Other waiver or Federally declared disaster, whichever
applies.

forms used by farmers/
fishermen.
TA = IR 2013-7

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Other waiver.

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If you do not file your income tax return by April 15,
2013, and you have an underpayment on line 13, all or
part of the penalty for that underpayment will be waived
if the IRS determines that:
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In 2011 or 2012, you retired after reaching age 62 or
became disabled, and your underpayment was due to
reasonable cause, or
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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.
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To request either of the above waivers, do the following.
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Check box A in Part I.
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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.
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Attach Form 2210-F and a statement to your return
explaining the reasons you were unable to meet the
estimated tax requirements.
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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.
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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.
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The IRS will review the information you provide and
will decide whether to grant your request for a waiver.

Federally declared disaster.

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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. If you do not qualify for the special
waiver (see Special waiver for 2012, earlier), the IRS
will determine if you qualify for relief due to a federally
declared 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

Instructions for Form 2210-F Pg. 3

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after the automatic waiver is applied, the IRS will send
you a bill.
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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.
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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.

Specific Instructions
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Complete lines 1 through 11 to figure your required
annual payment.
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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.

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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.

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Line 2
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Enter the total of the following amounts on line 2.

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IF you
file...
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1040

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P.L. 111-144, sec. 3(b)(5);

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IRC 6432
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1040NR

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P.L. 111-144, sec. 3(b)(5);
IRC 6432

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1041

THEN include on line 2 the amounts on...
Lines 56 , 58 (additional tax
on distributions only) , 59a,* 59b, and any write-ins on line 60 with the exception
of:
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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”),
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Look-back interest due under section 460(b)
(identified as “From Form 8697”),
.
Recapture of federal mortgage subsidy (identified
as “FMSR”),
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Recapture of COBRA premium assistance
(identified as “COBRA”), and
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Advance payments of the health coverage tax
credit when not eligible (identified as “HCTC”).
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”),
.
Recapture of COBRA premium assistance
(identified as “COBRA”), and
.
Advance payments of the health coverage tax
credit when not eligible (identified as “HCTC”).
Schedule G, lines 5 , 6,* and
any write-ins on line 7 with the exception of:
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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”).

, and
> Additional Medicare Tax from Form 8959.
TA = P.L. 111-148, sec. 10906(b); IRC 3101(b)(2)

, and

> Additional Medicare Tax from Form 8959.
TA = P.L. 111-148, sec. 10906(b); IRC 3101(b)(2)

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*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.

Instructions for Form 2210-F Pg. 5

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IRC 36 and IRC 1400C
have both expired
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Line 4
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Lines 4d and 4f are reserved for future use.
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To figure the amount of the section 1341 credit, see
Repayments in Pub. 525, Taxable and Nontaxable
Income.

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Line 8

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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.

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Also enter on this line the amount(s) from Form 8689,
lines 40 and 44, that you entered on line 72 of your 2012
Form 1040.

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Line 10

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Figure your 2011 tax using the taxes and credits shown
on your 2011 tax return. Use the same type of taxes and
credits as shown on lines 1, 2, and 4a through 4i of this
form, and, if applicable, the first-time homebuyer credit
and the refundable adoption credit.
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If you are filing a joint return for 2012 but you did not
file a joint return for 2011, add the tax shown on your
2011 return to the tax shown on your spouse's 2011
return and enter the total on line 10 (both taxes figured
as explained above).
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If you filed a joint return for 2011 but you are not filing
a joint return for 2012, see Pub. 505, chapter 4, General
Rule, to figure your share of the 2011 tax to enter on
line 10.
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If you did not file a return for 2011 or if your 2011 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 earlier.
Paperwork Reduction Act Notice.
PRAN needs to be retained on 2210F. SW
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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

Instructions for Form 2210-F Pg. 6

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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.

Instructions for Form 2210-F Pg. 7