2210-F Underpayment of Estimated Tax by Farmers and Fishermen

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Form

2210-F

Department of the Treasury
Internal Revenue Service

Underpayment of Estimated Tax by
Farmers and Fishermen

OMB No. 1545-0140

2023

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 13, 2023
DO NOT FILE

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
A
B

Part II
1
2
3
4
5
6
7
8
9
10
11

12
13

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 2022 or 2023, but not for both years, and line 10 below is smaller than line 7
below.

Figure Your Underpayment

Enter your 2023 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) . . . . . . . . . . . . .
7
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 2022 tax return. (See instructions if your 2023 filing status changed to
or from married filing jointly.)
. . . . . . . . . . . . . . . . . . . . . . .
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 15, 2024, and any federal income tax and
excess social security or tier 1 railroad retirement tax withheld during 2023 . . . . . . . .
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 . . . . . . . . . .

Part III

Figure the Penalty

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Enter the date the amount on line 13 was paid or April 15, 2024, whichever is earlier .

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14

15

Number of days from January 15, 2024, to the date on line 14

16

Penalty.

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15

Enter here and on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27

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16

Underpayment
×
on line 13

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Number of days on line 15
× X.XX
366

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11745A

Form 2210-F (2023)