Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts; Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen

Forms and Documents

Document Name	Status
Form Form 2210-F Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen (Farms) Form	Modified
Form Form 2210 Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Short form - Parts 1, 2, and 3 Only) Form	Modified
Form Form 2210 Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Long form - Parts 1, 2, 4, and A1)) Form	Modified
2018-10-15_SS_1545-0140rAB.doc Supporting Statement A	2018-10-15

IC Document Collections

IC ID	Document Title	Status
45199	Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen (Farms) Form	Modified
45197	Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Short form - Parts 1, 2, and 3 Only) Form	Modified
39597	Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Long form - Parts 1, 2, 4, and A1)) Form	Modified

ICR Details

OMB Control No: 1545-0140	ICR Reference No: 201809-1545-014
Status: Active	Previous ICR Reference No: 201206-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts; Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/19/2018
	Date Received in OIRA: 10/26/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2021	36 Months From Approved
Responses	125,000	0	0
Time Burden (Hours)	496,337	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax. These forms are used by taxpayers to determine whether they are subject to the penalty and to compute the penalty if it applies. The Service uses this information to determine whether the taxpayer is subject to the penalty, and to verify the penalty amount.

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Authorizing Statute(s): US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 18871	04/30/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 52614	10/17/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Long form - Parts 1, 2, 4, and A1))	Form 2210	Underpayment of Estimated Tax by Individuals, Estates and Trusts
Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts (Short form - Parts 1, 2, and 3 Only)	Form 2210	Underpayment of Estimated Tax by Individuals, Estates and Trusts
Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen (Farms)	Form 2210-F	Underpayment of Estimated TAx by Farmers and Fishermen

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	125,000	0	0	125,000	0	0
Annual Time Burden (Hours)	496,337	0	0	496,337	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Taxpayer burden under OMB 1545-0140 was decreased to reflect taxpayer burden for Estates and Trusts only. An estimated 125,000 Estate and Trust taxpayers are expected to file Form 2210 and Form 2210-F. Taxpayer burden for individuals is included under OMB 1545-0074.

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Annual Cost to Federal Government: $175,263

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Yes

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/26/2018

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