U.S. Individual Income Tax Return

2013

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

General Instructions
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/form2210f.

What's New

Change in tax rates. For the 2013 tax year, the highest tax rate
for individuals is 39.6%.
Additional Medicare Tax. Beginning in 2013, a 0.9%
Additional Medicare Tax applies to Medicare wages, Railroad
Retirement Tax Act (RRTA) compensation, and self-employment
income over a threshold amount based on your filing status.
Net Investment Income Tax. Beginning in 2013, you may be
subject to Net Investment Income Tax (NIIT). NIIT is a 3.8% tax
on the lesser of net investment income or the excess of your
modified adjusted gross income over a threshold amount.
Medical and dental expenses. Beginning in 2013, you can
deduct only the part of your medical and dental expenses that
exceed 10% of your adjusted gross income (7.5% if either you or
your spouse was born before January 2, 1949).
Personal exemption amount increased for certain taxpayers. For tax years beginning in 2013, the personal exemption
amount is increased to $3,900 for taxpayers with adjusted gross
incomes below $150,000. The personal exemption amount for
taxpayers with adjusted gross incomes above this amount may
be reduced.
Limit on itemized deductions. Beginning in 2013, itemized
deductions for taxpayers with adjusted gross incomes above
$150,000 may be reduced.

Purpose of Form

If you are an individual, estate, or trust and at least two-thirds of
your 2012 or 2013 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

You may owe the penalty for 2013 if you did not pay at least the
smaller of:
1. Two-thirds of the tax shown on your 2013 return, or
2. 100% of the tax shown on your 2012 return (your 2012 tax
return must cover a 12-month period).

Jan 15, 2014

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.
You file your return and pay the tax due by March 3, 2014. If
you do not file your return and pay the tax due by March 3, 2014,
you may be able to request a waiver of the underpayment
penalty.
You had no tax liability for 2012, 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 2012 return was (or
would have been had you been required to file) for a full 12
months.
The total tax shown on your 2013 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 2012 or 2013, 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 later), 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.

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.
Interest will not be charged on the penalty if you pay by the date
specified on the bill.

Who Must Pay the
Underpayment Penalty

Department of the Treasury
Internal Revenue Service

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

Cat. No. 52887B

Line 4

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.

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.

Specific Instructions

Form 8689 filers. Also enter on this line the amount from Form
8689, line 45, that you entered on line 72 of your 2013 Form
1040.

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 10

Figure your 2012 tax using the taxes and credits shown on your
2012 tax return. Use the same type of taxes and credits as
shown on lines 1, 2, and 4a through 4f.
If you are filing a joint return for 2013 but you did not file a
joint return for 2012, add the tax shown on your 2012 return to
the tax shown on your spouse's 2012 return and enter the total
on line 10 (both taxes figured as explained earlier).

Line 2

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

THEN include on line 2 the amounts on...

1040

Lines 56, 58 (additional tax on distributions only), 59a*, 59b,
and, if applicable, Additional Medicare Tax and/or Net
Investment Income Tax, on line 60, and any write-ins on
line 60 with the exception of:

If you filed a joint return for 2012 but you are not filing a joint
return for 2013, see Pub. 505, chapter 4, General Rule, to figure
your share of the 2012 tax to enter on line 10.
If you did not file a return for 2012 or if your 2012 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.

Uncollected social security and Medicare tax or RRTA tax
on tips or on group-term life insurance (identified as “UT”),

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.

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”),

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.

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”).
1040NR

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.

Lines 53, 54, 56 (additional tax on distributions only), 57,
58a*, 58b, and, if applicable, Additional Medicare Tax on
line 59, 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”),

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.

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 4, 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”), and
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.

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Instructions for Form 2210-F (2013)