U.S. Individual Income Tax Return

2018

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
Farmers and fishermen underpayment penalty relief.
Certain changes in the rules that affect farmers and fishermen
may have made it difficult for you to accurately determine and
pay your tax liability for the 2018 tax year by March 1, 2019,
which is a special due date applicable to farmers and fishermen
to pay estimated tax. (See Exceptions to the Penalty, later).
Therefore, the IRS is providing relief to you by waiving the
estimated tax penalty if you meet certain requirements. To
qualify for the relief, you must file your 2018 income tax return,
and pay the tax in full by April 15, 2019 (by April 17, 2019, if you
live in Maine or Massachusetts). To claim the waiver, see
Special Waiver of Penalty, later. For more information, see
Notice 2019-17. For the latest information about developments
related to Form 2210-F and its instructions, go to IRS.gov/
Form2210F.
Treatment of deferred foreign income under section 965.
No underpayment penalty will be imposed under section 6654
with respect to your net tax liability under section 965. You may
exclude such amounts when calculating the amount of your
required installment. For more information, see Notice 2018-26.

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.

Mar 14, 2019

Purpose of Form

If you are an individual, estate, or trust and at least two-thirds of
your 2017 or 2018 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 2018 if you didn’t pay at least the
smaller of:
1. Two-thirds of the tax shown on your 2018 return, or
2. 100% of the tax shown on your 2017 return. Your 2017
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 (but see Waiver of Penalty below).
• You file your return and pay the tax due by March 1, 2019. If
you don’t file your return and pay the tax due by March 1, 2019,
you may be able to request a waiver of the underpayment
penalty.
• You had no tax liability for 2017, 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 2017 return was (or
would have been had you been required to file) for a full 12
months.
• The total tax shown on your 2018 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.

Cat. No. 52887B

Special Waiver of Penalty

Specific Instructions

If you were unable to file your income tax return and pay the tax
in full by March 1, 2019, you may request a waiver of the
underpayment penalty. To qualify for the relief, you must file your
2018 income tax return, and pay the tax in full by April 15, 2019
( April 17, 2019, if you live in Maine or Massachusetts). To claim
the waiver, enter your name and identifying number at the top of
Form 2210-F and check Box A in Part I. Leave the rest of the
form blank, and file Form 2210-F with your income tax return.

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.

Waiver of Penalty

If you have an underpayment on line 13, and the Special Waiver
mentioned above does not apply, all or part of the penalty for
that underpayment will be waived if the IRS determines that:
• In 2017 or 2018, 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.

Line 1

Enter the amount from Form 1040, line 13; Form 1040NR,
line 53. For an estate or trust, enter the amount from Form 1041,
Schedule G, line 3.
Form 1040 filers: You may exclude the amount of your
net tax liability under section 965 when calculating the
CAUTION amount of your required annual payment. For purposes
of figuring the amount includable on line 1 of Form 2210-F only,
you may refigure the amount you reported on line 13 of your
Form 1040 return as described 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.

If you reported a net section 965 inclusion on line 21 of Schedule
1 (Form 1040), for purposes of figuring the amount includable on
line 1 of Form 2210-F only, the amount of the section 965
inclusion should be zero. Refigure lines 6 through line 13 on
page 2 of Form 1040. Enter the refigured line 13 amount here.
If you are a shareholder of an S corporation and you reported a
section 965 inclusion on line 21 of Schedule 1 (Form 1040) and
entered a negative amount on line 11a for the deferred net
section 965 tax liability amount on page 2 of Form 1040, for
purposes of figuring the amount includable on line 1 of Form
2210-F only, the amount of the section 965 inclusion should be
zero. Refigure lines 6 through line 13 on page 2 of Form 1040.
Do not enter any amount on line 11a for the deferred net section
965 tax liability amount on page 2 of Form 1040 when refiguring
lines 6 through line 13. Enter the refigured line 13 amount here.

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

If you are a shareholder of an S corporation and entered a
positive amount on line 11a for the section 965 net tax liability
amount, for purposes of figuring the amount includable on line 1
of Form 2210-F only, the amount of any positive net section 965
tax liability amounts reported on line 11a on page 2 of Form
1040 should be zero. Refigure lines 11 through 13 on page 2 of
Form 1040. Enter the refigured line 13 amount here.

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.
For information about claiming relief, see IRS.gov/
DisasterTaxRelief. For more information on disaster assistance
and emergency relief for individuals and businesses, see
IRS.gov/DisasterRelief. See Pub. 976, Disaster Relief and Pub.
505, chapter 4, for more details.

Form 1041 filers: You may exclude the amount of your
net tax liability under section 965 when calculating the
CAUTION amount of your required annual payment. For purposes
of figuring the amount includable on line 1 of Form 2210-F only,
you may refigure the amount you reported on Form 1041,
Schedule G, line 3, as described below.

!

If you reported a section 965 inclusion on line 8 of Form 1041,
the amount of the section 965 inclusion should be zero. Refigure
lines 8 through line 22 of Form 1041. Next, refigure lines 1
through 3 of Form 1041, Schedule G. Enter the refigured line 3
amount here.

Line 2

Enter the total of the following amounts.

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Instructions for Form 2210-F (2018)

IF you file...

THEN include on line 2 the amounts on...

1040

Schedule 4 (Form 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 Schedule 4 (Form 1040) line 62, and any
write-ins on Schedule 4 (Form 1040) 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 15.

1040NR

1041

Line 10

Figure your 2017 tax using the taxes and credits shown on your
2017 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 2018 but you didn’t file a joint
return for 2017, add the tax shown on your 2017 return to the tax
shown on your spouse's 2017 return and enter the total on
line 10 (both taxes figured as explained earlier).
If you filed a joint return for 2017 but you aren’t filing a joint
return for 2018, see Pub. 505, chapter 4, General Rule, to figure
your share of the 2017 tax to enter on line 10.
If you didn’t file a return for 2017 or if your 2017 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.
Form 1040 filers: You may exclude the amount of your
net tax liability under section 965 when calculating the
CAUTION amount of your maximum required annual payment
based on your prior year's tax. For purposes of figuring out the
amount includable on line 10 of Form 2210-F only, you may
refigure the amount you reported on line 44 of your 2017 Form
1040 return as described below.

!

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.)

If you reported a net section 965 amount on line 21 of your 2017
Form 1040, for purposes of figuring the amount includable on
line 10 of Form 2210-F only, the amount of the section 965
inclusion should be zero. Refigure lines 22, 37, and 38–56 on
your 2017 Form 1040, and use the new amount from line 56 in
calculating your 2017 tax for line 10.
If you are a shareholder of an S corporation and you reported a
net section 965 amount on line 21 of your 2017 Form 1040, and
you reduced line 44 by the amount of your net tax liability
deferred under section 965(i), for purposes of figuring the
amount includable on line 10 of Form 2210-F only, the amount of
the section 965 inclusion should be zero. Do not enter any
amount on line 44 for the amount of net tax liability deferred
under section 965(i). Refigure lines 22, 37, and 38–56 on your
2017 Form 1040, and use the new amount from line 56 in
calculating your 2017 tax for line 10.

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.)

Form 1041 filers: You may exclude the amount of your
net tax liability under section 965 when calculating the
CAUTION amount of your maximum required annual payment
based on your prior year's tax. For purposes of figuring the
amount includable on line 10 of Form 2210-F only, you may
refigure the amount you reported on Schedule G, line 7, of your
2017 Form 1041 as described below.

!

*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 reported a net section 965 amount to the extent it was
distributed to a beneficiary or beneficiaries on line 8, the amount
of the net section 965 amount should be zero. Refigure lines 8
through 22 of Form 1041, and then refigure lines 1 through 3 and
line 7 of Schedule G. Use the new amount from Schedule G,
line 7, in calculating your 2017 tax for line 10.

Line 4

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

If you did not report a net section 965 amount on your 2017 Form
1041 but instead included the net tax liability under section 965
on Schedule G, line 7 (either in its entirety or reduced by the
amount of the net tax liability deferred under section 965(i)), that
amount should not be included. Refigure Schedule G, line 7, by
not including the section 965 net tax liability (in its entirety or
reduced for section 965(i)). Use the new amount from
Schedule G, line 7, in calculating your 2017 tax for line 10.

Line 8

Enter the taxes withheld shown on Form 1040, line 16 and
Schedule 5 (Form 1040) line 72; Form 1040NR, lines 62a, 62b,
62c, 62d, and 67; or Form 1041, line 25e.
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 2018 Form
1040, line 18.
Instructions for Form 2210-F (2018)

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
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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 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 . . . . . . . . . .

06 min.

Preparing the form . . . . . . . . . . . . . . . . . . . . .

36 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.

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Instructions for Form 2210-F (2018)