U.S. Individual Income Tax Return

2012

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

General Instructions
What's New
Special Waiver. There is a special waiver of the underpayment
penalty for 2012. See Special waiver for 2012, later.

Future Developments.

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.

Purpose of Form

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.
For a definition of gross income from farming and fishing and
more details, see chapter 2 of Pub. 505, Tax Withholding and
Estimated Tax.

Department of the Treasury
Internal Revenue Service

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.
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.

Waiver of Penalty
Special waiver for 2012. 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 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.

Who Must File Form 2210-F

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.

The IRS Will Figure the Penalty for
You

Other waiver. 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:
In 2011 or 2012, 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.
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.

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.

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.

Who Must Pay the
Underpayment Penalty

You may owe the penalty for 2012 if you did not pay at least the
smaller of:
1. Two-thirds of the tax shown on your 2012 return, or
2. 100% of the tax shown on your 2011 return (your 2011 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 19, 2013

The IRS will review the information you provide and will
decide whether to grant your request for a waiver.

Cat. No. 52887B

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. 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 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.

IF you file...

THEN include on line 2 the amounts on...

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”),
Recapture of COBRA premium assistance (identified as
“COBRA”), and
Advance payments of the health coverage tax credit when
not eligible (identified as “HCTC”).

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”),

Specific Instructions

Look-back interest due under section 167(g) (identified as
“From Form 8866”),

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

Look-back interest due under section 460(b) (identified as
“From Form 8697”),

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.

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”).

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.

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”),

Line 2

Enter the total of the following amounts on line 2.

Look-back interest due under section 460(b) (identified as
“From Form 8697”).

*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.

Line 4

Lines 4d and 4f are reserved for future use.
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
2012 Form 1040.

Line 10

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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Instructions for Form 2210-F (2012)

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).

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.

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.

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 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. 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.

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.

You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the

Instructions for Form 2210-F (2012)

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