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

2017

Instructions for Form 2210-F

Department of the Treasury
Internal Revenue Service

Underpayment of Estimated Tax by Farmers and Fishermen
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 IRS.gov/Form2210F.

What's New
Personal exemption amount for 2017. For 2017, the
personal exemption remains at $4,050. There is a phaseout of
the exemption, the amount of which is determined by the
taxpayer's filing status and adjusted gross income.
Limit on itemized deductions. For 2017, itemized deductions
for taxpayers with adjusted gross incomes above $156,900 may
be reduced.

Reminders
Additional medicare tax. 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. See Form 8959.
Net investment income tax. You may be subject to Net
Investment Income Tax (NIIT). NIIT is a 3.8% (0.038) tax on the
lesser of net investment income or the excess of your modified
adjusted gross income over a threshold amount. See Form
8960.
Premium tax credit. You may be eligible to claim the premium
tax credit. The premium tax credit provides assistance for
premiums for health insurance coverage enrolled in through a
Health Insurance Marketplace (also called an Exchange). The
credit may reduce the amount of tax you owe or increase your
refund. For more information, see Form 8962 and Pub. 974.
Health coverage tax credit. You may be eligible to claim the
health coverage tax credit. The health coverage tax credit
provides assistance to eligible individuals for premiums for
certain health insurance coverage enrolled in outside of a Health
Insurance Marketplace. The credit may reduce the amount of tax
you owe or increase your refund. This credit doesn’t apply to
health insurance coverage enrollments through a Health
Insurance Marketplace. For more information, see Form 8885.

Purpose of Form

If you are an individual, estate, or trust and at least two-thirds of
your 2016 or 2017 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 Form 2210-F, you must
figure the penalty yourself and attach the completed form to your
return.

The IRS Will Figure the Penalty for
You

If you didn’t check box A or B in Part I, you don’t need to figure
the penalty or file Form 2210-F. Complete your return as usual,
leave the penalty line on your return blank, and don’t attach
Form 2210-F. If you owe the penalty, the IRS will send you a bill.
Interest won’t 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 2017 if you didn’t pay at least the
smaller of:
1. Two-thirds of the tax shown on your 2017 return, or
2. 100% of the tax shown on your 2016 return. Your 2016
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 won’t 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 1, 2018. If
you don’t file your return and pay the tax due by March 1, 2018,
you may be able to request a waiver of the underpayment
penalty.
You had no tax liability for 2016, 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 2016 return was (or
would have been had you been required to file) for a full 12
months.
The total tax shown on your 2017 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 2016 or 2017, you retired after reaching age 62 or became
disabled, and your underpayment was due to reasonable cause
(and not willful neglect), 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, later.
To request either of the above waivers, do the following.

Jan 03, 2018

Cat. No. 52887B

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.

IF you file...

THEN include on line 2 the amounts on...

1040

Lines 57, 59 (additional tax on distributions only), 60a*, 60b,
and, if applicable, Additional Medicare Tax (Form 8959)
and/or Net Investment Income Tax (Form 8960) on line 62,
and any write-ins on line 62 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
“8866”);
Look-back interest due under section 460(b) (identified as
“8697”;
Recapture of federal mortgage subsidy (identified as
“FMSR”); and
Interest accrued on deferred tax under a section 1294
election for the year of termination (See Form 8621, Part VI,
line 24, and Instructions for Form 8621). Also, subtract the
amount from Form 8621, line 9c, that has been entered in
brackets to the left of Form 1040, line 63.

1040NR

Lines 54, 55, 57 (additional tax on distributions only), 58,
59a*, 59b, and, if applicable, Additional Medicare Tax (Form
8959) and/or Net Investment Income Tax (Form 8960) on
line 60, 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
Interest accrued on deferred tax under a section 1294
election for the year of termination (See Form 8621, Part VI,
line 24, and Instructions for Form 8621)

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”);
Look-back interest due under section 460(b) (identified as
“From Form 8697”); and
Interest accrued on deferred tax under a section 1294
election for the year of termination (See Form 8621, Part VI,
line 24, and Instructions for Form 8621)

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. Don’t 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.

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

*If you’re a household employer include your household employment taxes.
Don’t include household employment taxes if both of the following are true: on
line 2 (1) You didn’t have federal income tax withheld from your income and, (2)
You wouldn’t be required to make estimated tax payments even if the
household employment taxes weren’t included.

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 4

Line 2

To figure the amount of the section 1341 credit, see
Repayments in Pub. 525, Taxable and Nontaxable Income.

Enter the total of the following amounts.

Line 8

Enter the taxes withheld shown on Form 1040, lines 64 and 71;
Form 1040NR, lines 62a, 62b, 62c, 62d, and 67; or Form 1041,
line 24e.
Filers of Form 8689, Allocation of Individual Income Tax to
the U.S. Virgin Islands. Also enter on this line the amount from
Form 8689, lines 40 and 45, that you entered on your 2017 Form
1040, line 74.

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Instructions for Form 2210-F (2017)

Line 10

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 are filing a joint return for 2017 but you didn’t file a joint
return for 2016, add the tax shown on your 2016 return to the tax
shown on your spouse's 2016 return and enter the total on
line 10 (both taxes figured as explained earlier).

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.

Figure your 2016 tax using the taxes and credits shown on your
2016 tax return. Use the same type of taxes and credits as
shown on lines 1, 2, and 4a through 4f.

If you filed a joint return for 2016 but you aren’t filing a joint
return for 2017, see Pub. 505, chapter 4, General Rule, to figure
your share of the 2016 tax to enter on line 10.
If you didn’t file a return for 2016 or if your 2016 tax year was
less than 12 months, don’t 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.

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.

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

Instructions for Form 2210-F (2017)

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .

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