U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

2210 Instr

U.S. Individual Income Tax Return Forms

OMB: 1545-0074

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2019

Instructions for Form 2210

Department of the Treasury
Internal Revenue Service

Underpayment of Estimated Tax by Individuals, Estates, and Trusts
for underpaying your estimated tax. For example, you completed
Form 8962, Premium Tax Credit, and have additional income tax
liability because too much was advanced to your insurance provider.
For more information about the PTC and advance payments of the
PTC, see Form 8962 and Pub. 974.

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
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form2210.

What's New
Credits and deductions extended. Numerous credits and
deductions are extended retroactively for 2019. See the instructions
for your tax return for details.
New forms for the qualified business income deduction. See
Form 8995-A, Qualified Business Income Deduction, or Form 8995,
Qualified Business Income Deduction Simplified Computation, and
their separate instructions for information about your qualified
business income deduction.
Tax Withholding Estimator. To determine adjustments to your
withholdings, go to the Tax Withholding Estimator at IRS.gov/
W4App.
Publication 505. Chapters 4 and 5 will no longer be available in
Pub. 505, Tax Withholding and Estimated Tax, so some elements of
those chapters are added to these instructions, including Table 4-1.
Calendar To Determine the Number of Days a Payment Is Late, and
the 2019 Estimated Tax. Part I, Line 4, Qualified Dividends and
Capital Gain Tax Worksheet, under Specific Instructions, later.

Reminders
Saturday, Sunday, or legal holiday. Generally, if a due date for
performing any act for tax purposes falls on a Saturday, Sunday, or
legal holiday, the act is considered to be performed timely if it's
performed no later than the next day that isn't a Saturday, Sunday,
or legal holiday. A legal holiday is any legal holiday in the District of
Columbia. These instructions make the adjustment for Saturdays,
Sundays, and legal holidays.
Health coverage tax credit. The health coverage tax credit has
been extended.
Additional Medicare Tax. A 0.9% Additional Medicare Tax applies
to Medicare wages, railroad retirement 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 (PTC). The PTC is a tax credit for certain people who enroll, or
whose family member enrolls, in a qualified health plan offered
through a Health Insurance Marketplace (also called an Exchange).
The PTC provides financial assistance to pay the premiums by
reducing the amount of tax you owe, giving you a refund, or
increasing your refund amount. Advance payment of the PTC may
be made through the Marketplace directly to your insurance
provider. If you received premium assistance through advance
payments of the PTC in 2019, and the amount advanced exceeded
the amount of PTC you can take, you could be subject to a penalty
Dec 16, 2020

Purpose of Form

Use Form 2210 to see if you owe a penalty for underpaying your
estimated tax. The IRS will generally figure your penalty for you and
you should not file Form 2210. You can, however, use Form 2210 to
figure your penalty if you wish and include the penalty on your return.
There are some situations in which you must file Form 2210, such as
to request a waiver.

Who Must File Form 2210

Use the flowchart at the top of Form 2210, page 1, to see if you must
file this form.

If box B, C, or D in Part II is checked, you must figure the
penalty yourself and attach Form 2210 to your return.

CAUTION

The IRS Will Figure the Penalty for
You

If you didn't check box B, C, or D in Part II, you don't need to figure
the penalty. The IRS will figure any penalty for underpayment of
estimated tax and send you a bill. If you file your return by April 15,
2020, no interest will be charged on the penalty if you pay the
penalty by the date shown on the bill. If you want us to figure the
penalty for you, complete your return as usual. Leave the penalty
line on your return blank; don't file Form 2210.

Other Methods of Figuring the
Penalty

There are different ways to figure the correct penalty. You don't have
to use the method used on Form 2210 as long as you enter the
correct penalty amount on the “Estimated tax penalty” line of your
return.

However, if you’re required to file Form 2210 because one or
more of the boxes in Part II applies, you must complete certain lines
and enter the penalty on the “Estimated tax penalty” line of your
return.
• If you use the short method, complete Part I, check the box(es)
that applies in Part II, and complete Part III. Enter the penalty on
Form 2210, line 17, and on the “Estimated tax penalty” line on your
tax return.
• If you use the regular method, complete Part I, check the box(es)
that applies in Part II, complete Part IV, Section A, and the penalty
worksheet, later. Enter the penalty on Form 2210, line 27, and on the
“Estimated tax penalty” line on your tax return.
• If you use the annualized income installment method, complete
Part I, check the box(es) that applies in Part II, complete
Schedule AI, complete Part IV, Section A, and the penalty worksheet
(Worksheet for Form 2210, Part IV, Section B—Figure the Penalty),
later. Enter the penalty on Form 2210, line 27, and on the “Estimated
tax penalty” line on your tax return.

Cat. No. 63610I

Who Must Pay the
Underpayment Penalty

Waiver of Penalty

Special rules for certain individuals. Different percentages are
used for farmers and fishermen, and certain higher income
taxpayers.
Farmers and fishermen. If at least two-thirds of your gross
income for 2018 or 2019 is from farming and fishing, substitute
662/3% for 90% in (1) above. See Farmers and fishermen, later, to
see if you qualify.
Higher income taxpayers. If your adjusted gross income (AGI)
for 2018 was more than $150,000 ($75,000 if your 2018 filing status
is married filing separately), substitute 110% for 100% in (2) above.

To request any of the above waivers, do the following.
1. Check box A or box B in Part II.
a. If you checked box A, complete only page 1 of Form 2210
and attach it to your tax return (you aren't required to figure the
amount of penalty to be waived).
b. If you checked box B, complete Form 2210 through line 16
(or if you use the regular method, line 26 plus the penalty worksheet,
later) without regard to the waiver. Enter the amount you want
waived in parentheses on the dotted line next to line 17 (line 27 for
the regular method). Subtract this amount from the total penalty you
figured without regard to the waiver, and enter the result on line 17
(line 27 for the regular method).
2. Attach Form 2210 and a statement to your return explaining
the reasons you were unable to meet the estimated tax
requirements and the time period for which you are requesting a
waiver.
3. If you’re 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.
4. If you’re requesting a waiver due to a casualty, disaster
(other than a federally declared disaster, as discussed next), or
other unusual circumstance, attach documentation such as copies
of police and insurance company reports.

If you have an underpayment, 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 impose the
penalty. For federally declared disaster areas, see Federally
declared disaster, later.

In general, you may owe the penalty for 2019 if the total of your
withholding and timely estimated tax payments didn't equal at least
the smaller of:
1. 90% of your 2019 tax, or
2. 100% of your 2018 tax. Your 2018 tax return must cover a
12-month period.

Penalty figured separately for each required payment. The
penalty is figured separately for each installment due date.
Therefore, you may owe the penalty for an earlier due date even if
you paid enough tax later to make up the underpayment. This is true
even if you’re due a refund when you file your tax return. However,
you may be able to reduce or eliminate the penalty by using the
annualized income installment method. For details, see the
Schedule AI instructions later.
Return. In these instructions, “return” refers to your original 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

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

You won't have to pay the penalty or file this form if either of the
following applies.
• 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 tax 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 Part I, lines 1
through 7.

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 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, for more
details. For guidance on figuring estimated taxes for trusts and
certain estates, see Notice 87-32, 1987-1 C.B. 477.

Estates and trusts. No penalty applies to either of the following.
• A decedent's estate for any tax year ending before the date that is
2 years after the decedent's death.
• A trust that was treated as owned by the decedent if the trust will
receive the residue of the decedent's estate under the will (or if no
will is admitted to probate, the trust primarily responsible for paying
debts, taxes, and expenses of administration) for any tax year
ending before the date that is 2 years after the decedent's death.
Farmers and fishermen. If you meet both tests 1 and 2 below, you
don't owe a penalty for underpaying estimated tax.
1. Your gross income from farming or fishing is at least
two-thirds of your annual gross income from all sources for 2018 or
2019.
2. You filed Form 1040, 1040-SR, or 1041 and paid the entire
tax due by March 2, 2020.

Specific Instructions

See chapter 2 of Pub. 505, Tax Withholding and Estimated Tax,
for the definition of gross income from farming and fishing.
If you meet test 1 but not test 2, use Form 2210-F, Underpayment
of Estimated Tax by Farmers and Fishermen, to see if you owe a
penalty. When using Form 2210-F, refer to the Instructions for Form
2210-F, which discuss special rules that may apply. If you don't
meet test 1, use Form 2210.

Part I—Required Annual Payment

Complete lines 1 through 9 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.

-2-

Instructions for Form 2210 (2019)

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

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, the
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 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”), and 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.

Enter the amount from Form 1040 or 1040-SR, line 14; Form
1040-NR, line 53; or Form 1040-NR-EZ, line 15. For an estate or
trust, enter the amount from Form 1041, Schedule G, line 3.
Form 1040 or 1040-SR filers: You may exclude the amount
of your net tax liability under section 965 when calculating
CAUTION the amount of your required annual payment. For purposes
of figuring the amount includible on line 1 of Form 2210 only, you
may refigure the amount you reported on line 14 of your Form 1040
or 1040-SR return as described below.

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 only, the amount of the section 965
inclusion should be zero. Refigure lines 7 through 14 on 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
section 965 inclusion on line 8 of Schedule 1 (Form 1040 or
1040-SR) and entered a negative amount on line 12a for the
deferred net section 965 tax liability amount on Form 1040 or
1040-SR, for purposes of figuring the amount includible on line 1 of
Form 2210 only, the amount of the section 965 inclusion should be
zero. Refigure lines 7 through 14 on Form 1040 or 1040-SR. Do not
enter any amount on line 12a 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.

* If you’re a household employer, include your household employment taxes on
line 2. Don’t include household employment taxes if both of the following are
true: (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 are a shareholder of an S corporation and entered a positive
amount on Form 1040 or 1040-SR, line 12a, for the section 965 net
tax liability amount, for purposes of figuring the amount includible on
line 1 of Form 2210 only, the amount of any positive net section 965
tax liability amounts reported on line 12a on Form 1040 or 1040-SR
should be zero. Refigure lines 12 through 14 on Form 1040 or
1040-SR, and enter that refigured line 14 amount here.

IF you file...

THEN include on line 2 the amounts on...

1040-NR

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 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”), and 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).

1041

Schedule G, lines 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).

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

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 22 of Form 1041. Next, refigure lines 1 through 3 of Form
1041, Schedule G, and enter that refigured line 3 amount here.

Line 2

Enter the total of the following amounts.

If you file Form 1040-NR-EZ, you won't have an entry on line 2.

Line 3

Enter the total amount of the following refundable credits, if any, that
you claim on your tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit (Form 8863,
line 8).

Instructions for Form 2210 (2019)

-3-

•
•
•
•

Credit for federal tax paid on fuels.
Health coverage tax credit.
Premium tax credit (Form 8962).
Credit determined under section 1341(a)(5)(B).

IF you filed
for 2018...

THEN add the following amounts shown on your 2018
tax return.

1040

Line 13, Schedule 4 (Form 1040), lines 57, 59 (additional tax
on distributions only), 60a,* 60b, and any write-ins on line 62
with the exception of:
• Uncollected social security and Medicare tax or RRTA
tax on tips or 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”), and 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, line 15.

1040-NR

Lines 53, 54, 55, 57 (additional tax on distributions only), 58,
59a,* 59b, and any write-ins on line 60 with the exception of:
• Uncollected social security and Medicare tax or RRTA
tax on tips or 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”), and 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).

1040-NR-EZ

line 15

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 the Instructions for Form 8621).

To figure the amount of the section 1341 credit, see Repayments
in Pub. 525.

Line 6

Enter the taxes withheld from 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 1040-NR-EZ, lines 18a and
18b. For an estate or trust, enter the amount from 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 amount(s) from
Form 8689, lines 40 and 45, that you entered on line 19 of your 2019
Form 1040 or 1040-SR.

Line 8

To figure your 2018 tax, first add the amounts listed in (1) later, then
subtract from that total amount the refundable credits listed in (2)
later that are shown on your 2018 tax return. (1) Add the amounts
listed in the chart below based on which tax return you filed
for 2018.

(2) Subtract refundable credits listed below.
Subtract the total of the following refundable credits, if any, that you
claimed on your 2018 tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit (Form 8863,
line 8).
• Credit for federal tax paid on fuels.
• Health coverage tax credit.
• Premium tax credit (Form 8962).
• Credit determined under section 1341(a)(5)(B).
Enter the 2018 tax you figured above unless the AGI on your
2018 return is more than $150,000 ($75,000 if married filing
separately for 2019). If the AGI shown on your 2018 tax return is
more than $150,000 ($75,000 if married filing separately), enter
110% of the amount of the tax computed earlier.
If you are filing a joint return for 2019, but you didn't file a joint
return for 2018, add your 2018 tax (as figured earlier) to your
spouse's 2018 tax (as figured earlier) and enter the total on line 8. If
you file a separate return for 2019, but you filed a joint return with
-4-

Instructions for Form 2210 (2019)

Note. If any payment was made before the due date, you can use
the short method, but the penalty may be less if you use the regular
method. However, if the payment was only a few days early, the
difference is likely to be small.

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. If you didn't file a return for
2018 or your 2018 tax year was less than 12 months, don't complete
line 8. Instead, enter the amount from line 5 on line 9. However, see
Exceptions to the Penalty, earlier.

You can’t use the short method if any of the following apply.

• You made any estimated tax payments late.
• You checked box C or D in Part II of Form 2210.
• You’re filing Form 1040-NR or 1040-NR-EZ and you didn’t

Form 1040 or 1040-SR filers: You may exclude the amount
of your net tax liability under section 965 when calculating
CAUTION 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 8 of Form 2210 only, you may refigure the
amount you reported on your 2018 Form 1040, line 11a, as
described below.

receive wages as an employee subject to U.S. income tax
withholding.

If you use the short method, you can’t use the annualized
income installment method to figure your underpayment for
CAUTION each payment period. Also, you can’t use your actual
withholding during each period to figure your payments for each
period.

If you reported a net section 965 amount on your 2018 Schedule 1
(Form 1040), line 21, for purposes of figuring the amount includible
on line 8 of Form 2210 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 refigured line 10 amount in calculating your 2018
tax for Form 2210, line 8.

Part IV—Regular Method

Use the regular method if you aren't eligible to use the short method.
See Form 2210, Part III, Must You Use the Regular Method. If you
checked box C in Part II, complete Schedule AI before Part IV.

If you’re a shareholder of an S corporation and you reported a net
section 965 amount on your 2018 Schedule 1 (Form 1040), line 21,
and you reduced your 2018 Form 1040, line 11a, amount by the
amount of your net tax liability deferred under section 965(i), for
purposes of figuring the amount includible on line 8 of Form 2210
only, the amount of the section 965 inclusion should be zero. Do not
enter any amount on your 2018 Form 1040, line 11a, amount 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
refigured 2018 Form 1040, line 10, amount in calculating your 2018
tax for Form 2210, line 8.

Form 1040-NR or 1040-NR-EZ filers. If you’re filing Form
1040-NR or 1040-NR-EZ and didn't receive wages as an employee
subject to U.S. income tax withholding, the instructions for
completing Part IV are modified as follows.
1. Skip column (a).
2. On line 18, column (b), enter one-half of the amount on line 9
of Part I (unless you’re using the annualized income installment
method).
3. On line 19, column (b), enter the total tax payments made
through June 15, 2019, for the 2019 tax year. If you’re treating
federal income tax (and excess social security or tier 1 railroad
retirement tax) as having been withheld evenly throughout the year,
you’re considered to have paid one-third of these amounts on each
payment due date.
4. Skip all lines in column (b) that are shaded in column (a).

Form 1041 filers: You may exclude the amount of your net
tax liability under section 965 when calculating the amount
CAUTION of your maximum required annual payment based on your
prior year's tax. For purposes of figuring the amount includible on
line 8 of Form 2210 only, you may refigure the amount you reported
on Schedule G, line 7, of your 2018 Form 1041 as described below.

If you reported a net section 965 amount to the extent it was
distributed to a beneficiary or beneficiaries on line 8 of Form 1041,
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 7 of Schedule G. Use the refigured amount from Schedule G,
line 7, in calculating your 2018 tax for Form 2210, line 8.

Section A—Figure Your Underpayment
Line 18
Enter on line 18, columns (a) through (d), the amount of your
required installment for the due date shown in each column heading.
For most taxpayers, this is one-fourth of the required annual
payment shown in Part I, line 9. However, it may be to your benefit to
figure your required installments by using the annualized income
installment method. See the Schedule AI instructions later.

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 refigured amount from Schedule G, line 7, in
calculating your 2018 tax for Form 2210, line 8.

Line 19
Table 1—List your estimated tax payments for 2019. Before
completing line 19, enter in Table 1 the payments you made for
2019. Include the following payments.
• Any overpayment from your 2018 return applied to your 2019
estimated tax payments. Generally, treat the payment as made on
April 15, 2019.
• Estimated tax payments you made for the 2019 tax year, plus any
federal income tax and excess social security and RRTA tax
withheld.
• Any payment made on your balance due return for 2019. Use the
date you filed (or will file) your return or April 15, 2020, whichever is
earlier, as the payment date.

Part III—Short Method

If you can use the short method, complete lines 10 through 14 to
figure your total underpayment for the year, and lines 15 through 17
to figure the penalty. In certain circumstances, the IRS will waive all
or part of the underpayment penalty. See Waiver of Penalty, earlier.
If you qualify to use this method, it will result in the same penalty
amount as the regular method. However, either the annualized
income installment method or the actual withholding method,
explained later, may result in a smaller penalty.

You can use the short method only if you meet one of the
following requirements.
• You made no estimated tax payments for 2018 (it does not matter
whether you had income tax withholding).
• You paid the same amount of estimated tax on each of the four
payment due dates.
If you don’t meet either requirement, figure your penalty using the
regular method in Part IV of Form 2210 and the penalty worksheet in
the instructions.

Instructions for Form 2210 (2019)

-5-

(withholding), and in columns (c) and (d), enter $1,500 ($1,000
withholding + $500 estimated tax payment).

Table 1. Estimated Tax Payments
Date

Payment
amount

Date

Line 25

Payment
amount

If line 25 is zero for all payment periods, you don't owe a penalty. But
if you checked box C or D in Part II, you must file Form 2210 with
your return. If you checked box E, you must file page 1 of Form 2210
with your return. In certain circumstances, the IRS will waive all or
part of the underpayment penalty. See Waiver of Penalty, earlier.

Section B—Figure the Penalty

Use the penalty worksheet (Worksheet for Form 2210, Part IV,
Section B—Figure the Penalty), later, to figure your penalty for each
period by applying the appropriate rate against each underpayment
shown in Section A, line 25. The penalty is figured for the number of
days that each underpayment remains unpaid.

Entries on Form 2210. Enter on line 19 the following tax
payments.
• Column (a)—payments you made by April 15, 2019.
• Column (b)—payments you made after April 15, 2019, through
June 17, 2019.
• Column (c)—payments you made after June 17, 2019, through
September 15, 2019.
• Column (d)—payments you made after September 15, 2019,
through January 15, 2020.
When figuring your payment dates and the amounts to enter on
line 19 of each column, apply the following rules.
• For withheld federal income tax and excess social security or tier
1 railroad retirement tax (RRTA), you are considered to have paid
one-fourth of these amounts on each payment due date unless you
can show otherwise. You will find these amounts 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; Form
1040-NR-EZ, lines 18a and 18b; and Form 1041, line 25e.

CAUTION

Your payments are applied first to any underpayment balance on
an earlier installment even if you designate a payment for a later
period. See Example 2 below. Use lines 3, 6, 9, and 12 of the
penalty worksheet to show the number of days an underpayment
remained unpaid. Use lines 4, 7, 10, and 13 to figure the actual
penalty amount by applying the appropriate rate to an underpayment
for the number of days it remained unpaid.
Example 2. You had a $500 underpayment remaining after your
April 15 payment. The June 15 installment required a payment of
$1,200. On June 10, you made a payment of $1,200 to cover the
June 15 installment. However, $500 of this payment is applied first
to the April 15 installment. The penalty for the April 15 installment is
figured from April 15 to June 10 (56 days). The amount remaining to
be applied to the June 15 installment is $700.

If you treat withholding as paid for estimated tax purposes
when it was actually withheld, you must check box D in Part
II and complete and attach Form 2210 to your return.

Total days per rate period. If an underpayment remained unpaid
for an entire rate period, use the chart below to determine the
number of days to enter in each column. The chart is organized in
the same format as the penalty worksheet.

• Include all estimated tax payments you made for each period.
Include any overpayment from your 2018 tax return you elected to
apply to your 2019 estimated tax. If your 2018 return was fully paid
by the due date, treat the overpayment as a payment made on April
15, 2019. If you mail your estimated tax payments, use the date of
the U.S. postmark as the date of payment.
• If an overpayment is generated on your 2018 return from a
payment made after the due date, treat the payment as made on the
date of payment. For example, you paid $500 due on your 2018
return on July 1, 2019, and later amended the return and were due a
$400 refund which you elected to have applied to your estimated
taxes. The $400 overpayment would be treated as paid on July 1.
• If you file your return and pay the tax due by January 31, 2020,
include on line 19, column (d), the amount of tax you pay with your
tax return. In this case, you won't owe a penalty for the payment due
on January 15, 2020.

Table 2. Chart of Total Days
Rate Period

(a)
4/15/19

(b)
6/15/19

(d)
1/15/20

4/16/19–6/30/19

—

7/1/19–9/30/19

—

10/1/19–12/31/19

—

1/1/20–4/15/20

106

For example, if you have an underpayment on line 25, column (a),
but Table 1 shows you have no payments until after January 2,
2020, you would enter “76” on line 3, column (a), of the penalty
worksheet.
If you make a payment during a rate period, see Table 4-1,
below, for an easy way to figure the number of days the payment is
late.

Example 1. You filed your 2018 tax return on June 1, 2019,
showing a $2,000 refund. You elected to have $1,000 of your 2018
overpayment applied to your 2019 estimated tax payments. In 2019,
you had $4,000 of federal income tax withheld from wages. You also
made $500 estimated tax payments on September 15, 2019, and
January 15, 2020. On line 19, column (a), enter $2,000 ($1,000
withholding + $1,000 overpayment). In column (b), enter $1,000

-6-

Instructions for Form 2210 (2019)

Table 4-1. Calendar To Determine the Number of Days a Payment Is Late
Instructions. Use this table with Form 2210 if you’re completing Part IV, Section B. First, find the number for the
payment due date by going across to the column of the month the payment was due and moving down the column
to the due date. Then, in the same manner, find the number for the date the payment was made. Finally, subtract
the due date number from the payment date number. The result is the number of days the payment is late.

Example. The payment due date is June 15 (61). The payment was made on November 4 (203). The payment is
142 days late (203 – 61).
Tax Year 2019
Day of

2019

2020

Month

April

May

June

July

Aug.

Sept.

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

108

139

169

200

230

261

292

321

352

109

140

170

201

231

262

293

322

353

110

141

171

202

232

263

294

323

354

111

142

172

203

233

264

295

324

355

112

143

173

204

234

265

296

325

356

113

144

174

205

235

266

297

326

357

114

145

175

206

236

267

298

327

358

115

146

176

207

237

268

299

328

359

116

147

177

208

238

269

300

329

360

117

148

178

209

239

270

301

330

361

118

149

179

210

240

271

302

331

362

119

150

180

211

241

272

303

332

363

120

151

181

212

242

273

304

333

364

121

152

182

213

243

274

305

334

365
366

122

153

183

214

244

275

306

335

123

154

184

215

245

276

307

336

124

155

185

216

246

277

308

337

125

156

186

217

247

278

309

338

126

157

187

218

248

279

310

339

127

158

188

219

249

280

311

340

128

159

189

220

250

281

312

341

129

160

190

221

251

282

313

342

130

161

191

222

252

283

314

343

100

131

162

192

223

253

284

315

344

101

132

163

193

224

254

285

316

345

102

133

164

194

225

255

286

317

346

103

134

165

195

226

256

287

318

347

104

135

166

196

227

257

288

319

348

105

136

167

197

228

258

289

320

349

106

137

168

198

229

259

290

350

107

138

260

291

351

199

Example 3. Your required installment for each payment due
date is $4,000. You made the following estimated tax payments.
.

Worksheet for Form 2210, Part IV,
Section B—Figure the Penalty (Penalty
Worksheet)

Date
4/30/19
6/15/19
9/15/19
1/15/20

Line 1b. If more than one payment was applied to fully pay the
underpayment amount in a column (line 1a), enter on line 1b the
date and amount applied up to the underpayment amount. If a
payment was more than the underpayment amount, enter the
excess in the next column with the same date.

Instructions for Form 2210 (2019)

Payments
$2,000
$3,000
$4,000
$4,000

Line 1a, column (a), shows $4,000. You enter “4/30 $2,000” and
“6/15 $2,000” on line 1b, column (a). The remaining $1,000 ($3,000
-7-

Worksheet for Form 2210, Part IV, Section B—Figure the Penalty
(Penalty Worksheet)

Keep for Your Records

Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the
same manner. If multiple estimated tax payments are applied to the underpayment amount in a column of line 1a,
you will need to make more than one computation for that column.
Payment Due Dates

1a Enter your underpayment from Part IV, Section A, line 25

.....

1b Date and amount of each payment applied to the underpayment
in the same column. Don't enter more than the underpayment
amount on line 1a for each column (see instructions).
Note. Your payments are applied in the order made first to any
underpayment balance in an earlier column until that
underpayment is fully paid.

(a)
4/15/19

(b)
6/15/19

4/15/19

6/15/19

(d)
1/15/20

Rate Period 1: April 16, 2019–June 30, 2019
2

Computation starting dates for this period . . . . . . . . . . . . . . . . .

Number of days from the date on line 2 to the date the amount
on line 1a was paid or 6/30/19, whichever is earlier . . . . . . . . .
Underpayment
on line 1a

Number of days
on line 3
365

× 0.06

2
Days:

Days:

Rate Period 2: July 1, 2019–September 30, 2019
5

Computation starting dates for this period . . . . . . . . . . . . . . . .

Number of days from the date on line 5 to the date the amount
on line 1a was paid or 9/30/19, whichever is earlier . . . . . . . . .
Underpayment
on line 1a

Number of days
on line 6
365

× 0.05

6/30/19

9/15/19

Days:

Rate Period 3: October 1, 2019–December 31, 2019
8

Computation starting dates for this period . . . . . . . . . . . . . . . .

Number of days from the date on line 8 to the date the amount
on line 1a was paid or 12/31/19, whichever is earlier . . . . . . . .
Underpayment
on line 1a

Number of days
on line 9
365

× 0.05

9/30/19

Days:

Rate Period 4: January 1, 2020–April 15, 2020
11 Computation starting dates for this period

................

12 Number of days from the date on line 11 to the date the amount
on line 1a was paid or 4/15/20, whichever is earlier . . . . . . . . . .
13

Underpayment
on line 1a

Number of days
on line 12
366

× 0.05

12/31/19

1/15/20

Days:

14 Penalty. Add all amounts on lines 4, 7, 10, and 13 in all columns. Enter the total here and on line 27 of Part
IV, Section B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

-8-

▶ 14

Instructions for Form 2210 (2019)

• Period (b) includes items for January 1 through May 31.
• Period (c) includes items for January 1 through August 31.
• Period (d) includes items for the entire year.

– $2,000) of the June 15 payment is entered on line 1b, column (b),
“6/15 $1,000.” Also enter “9/15 $3,000” on line 1b, column (b),
because $3,000 of the $4,000 September payment must be used to
fully pay the June underpayment. Continue in this manner until all
your payments are used.

Additional information. Estates and trusts, see Notice 87-32.
Individuals filing Form 1040-NR or 1040-NR-EZ. If you’re filing
Form 1040-NR or 1040-NR-EZ and you didn't receive wages as an
employee subject to U.S. income tax withholding, follow these
modified instructions for Schedule AI.
1. Skip column (a).
2. Beginning with column (b), enter on line 1 your income for the
period that is effectively connected with a U.S. trade or business.
3. Increase the amount on line 19 by the amount determined by
multiplying your income for the period that isn't effectively connected
with a U.S. trade or business by the following.
• In column (b), 72%.
• In column (c), 45%.
• In column (d), 30%.
However, if you can use a treaty rate lower than 30%, use the
percentages determined by multiplying your treaty rate by 2.4, 1.5,
and 1, respectively.
4. Enter on line 24, column (b), one-half of the amount from
Form 2210, Part I, line 9. In columns (c) and (d), enter one-fourth of
that amount.
5. Skip column (b) of lines 22 and 25.

Line 3. If more than one payment was applied to an underpayment
on line 1a, enter the number of days each payment was late.
Example 4. Using the same facts as Example 3 above, enter
“15” (number of days from 4/15 to 4/30) and “61” (number of days
from 4/15 to 6/15) on line 3, column (a) (see illustration under
Example 5 below).
Line 4. Make the computation requested on line 4 and enter the
result. If more than one payment was required to fully satisfy an
underpayment amount, make a separate computation for each
payment. See Example 5 below.
Example 5. Assume the same facts as in Example 3. On line 4,
enter the penalty for each underpayment: “$4.93” ($2,000 × (15 ÷
365) × 0.06) and “$20.05” ($2,000 × (61 ÷ 365) × 0.06). The entries
are illustrated below.
(a)
2

4/15/19

Days: 15

Days: 61

$4.93

$20.05

Part I—Annualized Income Installments

To figure the amount of each required installment, Schedule AI
selects the smaller of the annualized income installment or the
regular installment (that has been increased by the amount saved by
using the annualized income installment method in figuring any
earlier installments).

Column (a) is fully paid in the first rate period; therefore, lines 6,
7, 9, 10, 12, and 13 for column (a) would be blank. Continue with the
underpayment in columns (b), (c), and (d) in the same manner.
Note. If an underpayment balance remains for the remaining rate
periods, calculate the penalty using the same steps as explained
above, but use the dates and interest rates on lines 6 and 7 for rate
period 2, lines 9 and 10 for rate period 3, and lines 12 and 13 for rate
period 4.

Line 1
For each period (column), figure your total income minus your
adjustments to income. Include your share of partnership or S
corporation income or loss items for the period.

Schedule AI—Annualized Income
Installment Method

If you’re self-employed, be sure to take into account the
deductible part of your self-employment tax.

If your income varied during the year because, for example, you
operated your business on a seasonal basis or had a large capital
gain late in the year, you may be able to lower or eliminate the
amount of one or more required installments by using the annualized
income installment method. Use Schedule AI to figure the required
installments to enter on Form 2210, Part IV, line 18.

Line 2
Estates and trusts don't use the amounts shown in columns (a)
through (d). Instead, use 6, 3, 1.71429, and 1.09091, respectively,
as the annualization amounts.

If you use Schedule AI for any payment due date, you must
use it for all payment due dates.

Line 6

CAUTION

If you itemized deductions, multiply line 4 of each column by line 5
and enter the result on line 6.

To use the annualized income installment method to figure the
penalty, you must do all of the following.
1. Complete Schedule AI, Part I (and Part II, if necessary). Enter
the amounts from Schedule AI, Part I, line 27, columns (a) through
(d), in the corresponding columns of Form 2210, Part IV, line 18.
2. Complete Part IV to figure the penalty. This includes
completing the penalty worksheet, earlier, in the instructions.
3. Check box C in Part II.
4. For each period shown on Schedule AI, figure your income
and deductions based on your method of accounting. If you use the
cash method of accounting (used by most people), include all
income actually or constructively received during the period and all
deductions actually paid during the period.
5. Attach Form 2210, Parts I, II, IV, and Schedule AI to your
return.

Line 7
If you’re a resident of India and a student or business apprentice,
enter your standard deduction from Form 1040-NR, line 37; or Form
1040-NR-EZ, line 11.

Line 9
Enter your deduction for qualified business income. For information
on how to compute your deduction for qualified business income,
see the instructions for Forms 8995 and 8995-A.

Line 12
Form 1040, 1040-SR,1040-NR, or 1040-NR-EZ filers, enter -0- in
each column. Estates and trusts, use the exemption amount shown
on your return.

Note. Each period (see the top of Schedule AI) includes amounts
from the previous period(s).
• Period (a) includes items for January 1 through March 31.

Instructions for Form 2210 (2019)

-9-

Line 14

Worksheet, Qualified Dividends and Capital Gain Tax Worksheet,
Schedule D Tax Worksheet, Foreign Earned Income Tax
Worksheet, Schedule J, or Form 8615, Tax for Certain Children Who
Have Unearned Income.

To compute the tax, see the instructions for your tax return for the
applicable Tax Table or worksheet to use. For example, Form 1040
or 1040-SR filers can use the Tax Table, Tax Computation

-10-

Instructions for Form 2210 (2019)

2019 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet
1. Enter the amount from the appropriate worksheet.
• Line 3 of your 2019 Estimated Tax Worksheet. (Worksheet 2-1 in Pub. 505)
• Line 3 of Worksheet 2-6 in Pub. 505 (use if you will exclude or deduct
foreign earned income or housing) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your qualified dividends expected for
20191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter your net capital gain expected for 20191 . . . . . .

4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter your 28% rate gain or loss expected for
20192 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Enter your unrecaptured section 1250 gain expected for
2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Enter the smaller of line 3 or line 7

..............................

Keep for Your Records

9. Subtract line 8 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Subtract line 9 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . .

10.

11. Enter the smaller of line 1 or $78,750 ($39,375 if single
or married filing separately, or $52,750 if head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12. Enter the smaller of line 10 or line 11 . . . . . . . . . . . .

12.

13. Subtract line 4 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14. Enter the larger of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.

14.

15. Subtract line 12 from line 11. This is the amount taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If lines 1 and 11 are the same, skip lines 16 through 36 and go to line 37.

15.

16. Enter the smaller of line 1 or line 9

..............................

16.

17. Enter the amount from line 15. If line 15 is blank, enter -0- . . . . . . . . . . . . . . .

17.

18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . .

18.

19. Enter:
• $434,500 if single,
• $244,425 if married filing separately,
• 488,850 if married filing jointly or qualifying widow(er), or
• $461,700 if head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.

20. Enter the smaller of line 1 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.

21. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . .

21.

22. Subtract line 21 from line 20. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.

23. Enter the smaller of line 18 or line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.

24. Multiply line 23 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25. Add line 17 and line 23. If line 1 equals the sum of lines 21 and 23, then skip
lines 26 through 36 and go to line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25.

26. Subtract line 25 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26.

27. Multiply line 26 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. Enter the smaller of line 3 or line 6

..............................

29. Add lines 4 and 14 . . . . . . . . . . . . . . . . . . . . . . . . .

29.

30. Enter the amount from line 1 above . . . . . . . . . . . . .

30.

31. Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . . . . . . . . . . .

31.
32.

33. Multiply line 32 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If line 5 is zero or blank, skip lines 34 through 36 and go to line 37 .
.................................................

34.

35. Subtract line 34 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35.

Instructions for Form 2210 (2019)

-11-

27.

28.

32. Subtract line 31 from line 28. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34. Add lines 14, 15, 23, 26, and 32

24.

33.

2019 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet (Continued)
36. Multiply line 35 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36.

37. Figure the tax on the amount on line 14 from the 2019 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37.

38. Add lines 24, 27, 33, 36, and 37

...............................................................

38.

39. Figure the tax on the amount on line 1 from the 2019 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39.

40. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 38
or line 39 here and on Part 1, line 4 (or line 4 of Worksheet 2-6 in Pub. 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40.

If you expect to deduct investment interest expense, don’t include on this line any qualified dividends or net capital gain that you will elect to treat as
investment income.
2
This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the
Instructions for Schedule D (Form 1040) for more information.
1

Line 16

Line 30

Enter all of the other taxes you owed because of events that
occurred during the months shown in the column headings. Include
the same taxes used to figure Form 2210, Part I, line 2 (except
self-employment tax), plus the tax from Form 4972, Tax on
Lump-Sum Distributions; Form 8814, Parents' Election To Report
Child's Interest and Dividends; and any alternative minimum tax
(AMT).

If you filed Form 4137, Social Security and Medicare Tax on
Unreported Tip Income, or Form 8919, Uncollected Social Security
and Medicare Tax on Wages, use the following instructions to figure
the additional amount to include in the appropriate columns of
line 30.
• Form 4137: Include the actual unreported tips for the period
subject to social security tax. This will be the amount on Form 4137,
line 10, when the form is completed for a specific period.
• Form 8919: Include the actual wages for the period from which
the social security tax wasn't withheld. This will be the amount on
Form 8919, line 10, when the form is completed for a specific period.

To figure the AMT, Form 1040 or 1040-SR filers use Form 6251;
estates and trusts use Schedule I (Form 1041). Figure alternative
minimum taxable income based on your income and deductions
during the periods shown in the column headings. Multiply this
amount by the annualization amounts shown for each column on
Schedule AI, line 2, before subtracting the AMT exemption.

Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States.
You’re required to give us the information. We need it to ensure that
you’re complying with these laws and to allow us to figure and
collect the right amount of tax.

Line 18
For each column, enter the credits you’re entitled to because of
events that occurred during the months shown in the column
headings. These are the credits you used to arrive at the amounts
on lines 1 and 3 of Part I, Required Annual Payment.

You aren’t 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.

When figuring your credits, annualize any item of income or
deduction used to figure each credit. For example, if your earned
income (and AGI) for the first period (column (a)) is $8,000 and you
qualify for the earned income credit (EIC), use your annualized
earned income ($32,000) to figure your EIC for column (a).

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 shown below.

Part II—Annualized Self-Employment Tax

If you had net earnings from self-employment during any period,
complete Part II for that period to figure your annualized
self-employment tax.
If you’re married and filing a joint return and both you and your
spouse had net earnings from self-employment, complete a
separate Part II for each spouse. Enter on line 15 of Schedule AI,
Part I, the combined amounts from line 36 of each spouse's Part II.
Any Additional Medicare Tax on self-employment income will be
computed in Part I.

Short
Method

Regular
Method

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

13 min.

Learning about the law or the form . . . . .

12 min.

13 min.

36 min.

4 hr., 06
min.

20 min.

1 hr., 03
min.

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

Line 28

Copying, assembling, and sending the
form to the IRS . . . . . . . . . . . . . . . . . . .

Generally, to figure your net earnings from self-employment on
line 28, multiply your net profit from all trades or businesses for each
period by 92.35% (0.9235).

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we’d be
happy to hear from you. See the instructions for the tax return with
which this form is filed.

However, if your Form W-2 showed church employee income or
you deducted Conservation Reserve Program payments on your
Schedule SE, use a separate Schedule SE as a worksheet to
calculate net earnings from self-employment for each period. For
this purpose, net earnings from self-employment is the amount on
Short Schedule SE, line 4, or Long Schedule SE, line 6.

-12-

Instructions for Form 2210 (2019)

File Type	application/pdf
File Title	2019 Instructions for Form 2210
Subject	Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Author	W:CAR:MP:FP
File Modified	2020-12-21
File Created	2020-12-16