2210-F Instr

2019

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

Who Must File Form 2210-F

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
Tax Withholding Estimator. To determine adjustments to
your withholdings, go to the Tax Withholding Estimator at
IRS.gov/W4App.

Reminders
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.
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 2018 or 2019 gross income is from farming or fishing,
use Form 2210-F to see if you owe a penalty for underpaying
your estimated tax.
Feb 21, 2020

For a definition of gross income from farming and fishing
and more details, see chapter 2 of Pub. 505, Tax Withholding
and Estimated Tax.
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 2019 if you didn’t pay at least
the smaller of:
1. Two-thirds of the tax shown on your 2019 return, or
2. 100% of the tax shown on your 2018 return. Your 2018
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, later).
• You file your return and pay the tax due by March 2, 2020.
• You had no tax liability for 2018, 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 2018 return was (or
would have been had you been required to file) for a full 12
months.
• The total tax shown on your 2019 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 2018 or 2019, 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

Cat. No. 52887B

Form 1040 or 1040-SR filers: You may exclude the
amount of your net section 965 tax liability when
CAUTION calculating the amount of your required annual
payment. For purposes of figuring the amount includible on
line 1 of Form 2210-F only, you may refigure the amount you
reported on line 14 of your Form 1040 or 1040-SR return as
described below.

impose the penalty. For federally declared disasters, see the
separate information, later.

!

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 8 of
Schedule 1 (Form 1040 or 1040-SR), for purposes of figuring
the amount includible on line 1 of Form 2210-F only, the
amount of the net section 965 inclusion should be zero.
Refigure lines 7 through 14 of Form 1040 or 1040-SR. Enter
the refigured line 14 amount here.
If you are a shareholder of an S corporation and you reported
a net section 965 inclusion on line 8 of Schedule 1 (Form
1040 or 1040-SR) and entered a negative amount for the
deferred net section 965 tax liability amount on line 12a of
Form 1040 or 1040-SR, for purposes of figuring the amount
includible on line 1 of Form 2210-F only, the amount of the
net section 965 inclusion should be zero. Refigure lines 7
through 14 of Form 1040 or 1040-SR. Do not enter any
amount on line 12a of Form 1040 or 1040-SR for the deferred
net section 965 tax liability amount on Form 1040 or 1040-SR
when refiguring lines 7 through 14. Enter the refigured line 14
amount here.

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 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.

If you are a shareholder of an S corporation and entered a
positive amount on line 12a for the net section 965 tax liability
amount, for purposes of figuring the amount includible on
line 1 of Form 2210-F only, the amount of any positive net
section 965 tax liability amounts reported on line 12a of Form
1040 or 1040-SR should be zero. Refigure lines 12 through
14 of Form 1040 or 1040-SR. Enter the refigured line 14
amount here.
Form 1041 filers: You may exclude the amount of
your net section 965 tax liability when calculating the
CAUTION amount of your required annual payment. For
purposes of figuring the amount includible 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 net section 965 inclusion on line 8 of Form
1041, the amount of the net section 965 inclusion should be
zero. Refigure lines 8 through 22 of Form 1041. Next, refigure
lines 1 through 3 of Form 1041, Schedule G. Enter the
refigured line 3 amount here.

Line 2

Specific Instructions

Enter the total of the following amounts.

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 1

Enter the amount from Form 1040 or 1040-SR, line 14; or
Form 1040-NR, line 53. For an estate or trust, enter the
amount from Form 1041, Schedule G, line 3.
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Instructions for Form 2210-F (2019)

IF you file...

THEN include on line 2 the amounts on...

1040 or
1040-SR

Schedule 2 (Form 1040 or 1040-SR), lines 4 , 6 (additional
tax on distributions only), 7a,* 7b, and, if applicable,
Additional Medicare Tax (Form 8959) and/or Net Investment
Income Tax (Form 8960) on Schedule 2 (Form 1040 or
1040-SR), line 8, and any write-ins on Schedule 2 (Form 1040
or 1040-SR), line 8, 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 the 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 or 1040-SR, line 16.

1040-NR

1041

amount from Form 8689, lines 40 and 45, that you entered on
your 2019 Form 1040 or 1040-SR, line 19.

Line 10

Figure your 2018 tax using the taxes and credits shown on
your 2018 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 2019 but you didn’t file a
joint return for 2018, add the tax shown on your 2018 return
to the tax shown on your spouse's 2018 return and enter the
total on line 10 (both taxes figured as explained earlier).
2018 separate returns and 2019 joint return. If you file
a joint return with your spouse for 2019, but you filed
separate returns for 2018, your 2018 tax is the total of the tax
shown on your separate returns. You filed a separate return if
you filed as single, head of household, or married filing
separately.
2018 joint return and 2019 separate returns. If you file
a separate return for 2019, but you filed a joint return with
your spouse for 2018, your 2018 tax is your share of the tax
on the joint return. You are filing a separate return if you file
as single, head of household, or married filing separately. To
figure your share of the taxes on a joint return, first figure the
tax both you and your spouse would have paid had you filed
separate returns for 2018 using the same filing status as for
2019. Then multiply the tax on the joint return by the following
fraction and enter the result on line 10.

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 the Instructions for Form 8621).

The tax you would have paid had you filed a separate return
The total tax you and your spouse would have paid had you filed separate
returns

Example. Lisa and Paul filed a joint return for 2018
showing taxable income of $49,000 and a tax of $6,421. Of
the $49,000 taxable income, $41,000 was Lisa's and the rest
was Paul's. For 2019, they file married filing separately. Lisa
figures her share of the tax on the 2018 joint return as
follows.

Schedule G, lines 4, 5, 6, 7,* and any write-ins on line 9 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 the Instructions for Form 8621).

2018 tax on $41,000 based on a
separate return . . . . . . . .
2018 tax on $8,000 based on a
separate return . . . . . . . .
Total . . . . . . . . . . . . . . . .
Lisa's percentage of total tax
($5,995 ÷ $6,798) . . . . . . .
Lisa's part of tax on joint return
($6,421 × 88.2% (0.882)) . .

* 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.

.
.

$ 5,995
803

.

$ 6,798

.

88.2%

.

$ 5,663

Lisa enters $5,663 on line 10.

Line 4

If you didn’t file a return for 2018 or if your 2018 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.

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

Line 8

Form 1040 or 1040-SR filers: You may exclude the
amount of your net tax liability under section 965
CAUTION when calculating the amount of your maximum
required annual payment based on your prior year’s tax. For
purposes of figuring out the amount includible on line 10 of
Form 2210-F only, you may refigure the amount you reported
on line 11a of your 2018 Form 1040 return as described
below.

Enter the taxes withheld shown on Form 1040 or 1040-SR,
line 17, and Schedule 3 (Form 1040 or 1040-SR), line 11;
Form 1040-NR, lines 62a, 62b, 62c, 62d, and 67; or Form
1041, Schedule G, line 14.

!

Filers of Form 8689, Allocation of Individual Income Tax
to the U.S. Virgin Islands. Also enter on this line the
Instructions for Form 2210-F (2019)

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If you reported a net section 965 amount on Schedule 1,
line 21, of your 2018 Form 1040, for purposes of figuring the
amount includible on line 10 of Form 2210-F only, the amount
of the section 965 inclusion should be zero. Refigure lines 6
and 7 through 9 on your 2018 Form 1040, and use the new
amount from line 10 in calculating your 2018 tax for line 10.
If you are a shareholder of an S corporation and you reported
a net section 965 amount on Schedule 1, line 21, of your
2018 Form 1040, and you reduced line 11a by the amount of
your net tax liability deferred under section 965(i), for
purposes of figuring the amount includible 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 11a for the amount
of net tax liability deferred under section 965(i). Refigure lines
6 and 7 through 9 on your 2018 Form 1040, and use the new
amount from line 10 in calculating your 2018 tax for line 10.

new amount from Schedule G, line 7, in calculating your 2018
tax for line 10.
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.
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.

Form 1041 filers: you may exclude the amount of
your net tax liability under section 965 when
CAUTION calculating the amount of your maximum required
annual payment based on your prior year’s tax. For purposes
of figuring the amount includible on line 10 of Form 2210-F
only, you may refigure the amount you reported on
Schedule G, line 7, of your 2018 Form 1041 as described
below.

!

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.

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 2018 tax
for line 10.
If you did not report a net section 965 amount on your 2018
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

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 (2019)