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pdfVersion A, Cycle 4
Form
2210-F
Department of the Treasury
Internal Revenue Service
Underpayment of Estimated Tax by
Farmers and Fishermen
OMB No. 1545-0140
2022
Attach to Form 1040, 1040-SR, 1040-NR, or 1041.
Go to www.irs.gov/Form2210F for instructions and the latest information.
Attachment
Sequence No. 06A
Identifying number
Name(s) shown on tax return
Generally, you don’t need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form
2210-F only if one or both of the boxes in Part I apply to you. If you don’t need to file Form 2210-F, you can still use it to
figure your penalty. Enter the amount from line 16 on the penalty line of your return, but don’t attach Form 2210-F.
Part I
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B
Part II
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Reasons for Filing. Check applicable boxes. If neither applies, don’t file Form 2210-F.
You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the
instructions.
You filed or are filing a joint return for either 2021 or 2022, but not for both years, and line 10 below is smaller than line 7
below.
Figure Your Underpayment
Enter your 2022 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22; or Form 1041,
Schedule G, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net
Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . .
Add lines 1 and 2. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F . . . .
Refundable credits (see instructions) . . . . . . . . . . . . . . . . . . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Current year tax. Subtract line 4 from line 3. If less than $1,000, stop; you don’t owe a penalty.
Don’t file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 6 by 66 2/3% (0.667) . . . . . . . . . . . . .
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Withholding taxes. Don’t include any estimated tax payments on this line. See instructions . . .
Subtract line 8 from line 6. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F .
Enter the tax shown on your 2021 tax return. (See instructions if your 2022 filing status changed to
or from married filing jointly.)
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Required annual payment. Enter the smaller of line 7 or line 10 . . . . . . . . . . .
Note: If line 8 is equal to or more than line 11, stop here; you don’t owe the penalty. Don’t file
Form 2210-F unless you checked box B above.
Enter the estimated tax payments you made by January 17, 2023, and any federal income tax and
excess social security or tier 1 railroad retirement tax withheld during 2022 . . . . . . . .
Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you don’t owe
the penalty. Don’t file Form 2210-F unless you checked box B above . . . . . . . . . .
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INTERNAL USE ONLY
DRAFT AS OF
June 27, 2022
Part III
Figure the Penalty
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Enter the date the amount on line 13 was paid or April 15, 2023, whichever is earlier .
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Number of days from January 15, 2023, to the date on line 14
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Penalty.
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Enter here and on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27
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Underpayment
×
on line 13
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Number of days on line 15
× x.xx
365
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11745A
Form 2210-F (2022)
File Type | application/pdf |
File Title | 2022 Form 2210-F |
Subject | Underpayment of Estimated Tax by Farmers and Fishermen |
Author | SE:W:CAR:MP |
File Modified | 2022-06-27 |
File Created | 2022-06-27 |