Form 2210-F Underpayment of Estimated Tax by Farmers and Fishermen

Form

2210-F

Department of the Treasury
Internal Revenue Service

Underpayment of Estimated Tax by
Farmers and Fishermen
▶

OMB No. 1545-0140

2010

Attach to Form 1040, Form 1040NR, or Form 1041.
▶ See separate instructions.

Attachment
Sequence No. 06A
Identifying number

Name(s) shown on tax return

Generally, you do not 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 more of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it
to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F.
Part I
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B

Part II
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Reasons for Filing. Check applicable boxes. If none apply, do not 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 on
page 1 of the instructions.
You filed or are filing a joint return for either 2009 or 2010, but not for both years, and line 10 below is smaller than line 7
below.

Figure Your Underpayment

Enter your 2010 tax after credits from Form 1040, line 55; Form 1040NR, line 52; or Form 1041,
Schedule G, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . .
Other taxes, including self-employment tax (see instructions) . . . . . . . . . . . .
Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F . .
Refundable credits you claimed on your tax return.
Making work pay credit . . . . . . . . . . . . . .
4a
Earned income credit (EIC) . . . . . . . . . . . . .
4b
Additional child tax credit . . . . . . . . . . . . .
4c
American opportunity credit (Form 8863, line 14) . . . . . .
4d
First-time homebuyer credit (Form 5405, line 10) . . . . . .
4e
Credit for federal tax paid on fuels . . . . . . . . . . .
4f
Adoption credit . . . . . . . . . . . . . . . . .
4g
Refundable credit for prior year minimum tax (Form 8801, line 27)
4h
Health coverage tax credit . . . . . . . . . . . . .
4i
Add lines 4a through 4i . . . . . . . . . . . . . . . . . . . . . . . .
Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do
not file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 6 by 66 2/3% (.667) . . . . . . . . . . . .
7
Withholding taxes. Do not include any estimated tax payments on this line (see instructions) .
Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F
Enter the tax shown on your 2009 tax return (see instructions if your 2010 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 do not owe the penalty. Do not file
Form 2210-F unless you checked box B above.
Enter the estimated tax payments you made by January 18, 2011, and any federal income tax
and excess social security or tier 1 railroad retirement tax withheld during 2010 . . . . . .
Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you do not
owe the penalty. Do not file Form 2210-F unless you checked box B above
. . . . . .

Part III

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Figure the Penalty

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Enter the date the amount on line 13 was paid or April 15, 2011, whichever is earlier .

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Number of days from January 15, 2011, to the date on line 14

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Penalty.

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Underpayment
Number of days on line 15
×
× .03 .
on line 13
365

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16

• Form 1040 filers, enter the amount from line 16 on Form 1040, line 77.
• Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 73.
• Form 1041 filers, enter the amount from line 16 on Form 1041, line 26.
For Paperwork Reduction Act Notice, see page 2 of separate instructions.

Cat. No. 11745A

Form 2210-F (2010)