Form 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. 1545-0074

2019

Attach to Form 1040, 1040-SR, 1040-NR, or Form 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

DRAFT AS OF
September 26, 2019
DO NOT FILE
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 both 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
A

B

Part II
1
2
3
4

a
b
c
d
e
f
g

5
6
7
8
9
10
11

12
13

Reasons for Filing. Check applicable boxes. If neither applies, 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 in the
instructions.
You filed or are filing a joint return for either 2018 or 2019, but not for both years, and line 10 below is smaller than line 7
below.

Figure Your Underpayment

Enter your 2019 tax after credits from Form 1040 or 1040-SR, line 14; Form 1040-NR, line 53; 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 do not owe a penalty; do not file Form 2210-F . . .
Refundable credits you claimed on your tax return.
Earned income credit (EIC) . . . . . . . . . . . . . . .
4a
Additional child tax credit . . . . . . . . . . . . . . .
4b
American opportunity credit (Form 8863, line 8) . . . . . . . .
4c
Credit for federal tax paid on fuels . . . . . . . . . . . . .
4d
Premium tax credit . . . . . . . . . . . . . . . . . .
4e
Credit determined under section 1341(a)(5)(B) (see instructions) . . .
4f
Health coverage tax credit . . . . . . . . . . . . . . .
4g
Add lines 4a through 4g . . . . . . . . . . . . . . . . . . . . . . . . .
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% (0.667) . . . . . . . . . . . . .
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 2018 tax return (see instructions if your 2019 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 15, 2020, and any federal income tax and
excess social security or tier 1 railroad retirement tax withheld during 2019 . . . . . . . .
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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2
3

5
6
8
9
10
11

12
13

Figure the Penalty

14

Enter the date the amount on line 13 was paid or April 15, 2020, whichever is earlier .

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14

15

Number of days from January 15, 2020, to the date on line 14

16

Penalty.

Underpayment
×
on line 13

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15

Number of days on line 15
× X.XX
366

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16

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/ 20

• Form 1040 or 1040-SR filers, enter the amount from line 16 on Form 1040 or 1040-SR, line 24.
• Form 1040-NR filers, enter the amount from line 16 on Form 1040-NR, line 76.
• Form 1041 filers, enter the amount from line 16 on Form 1041, line 27.
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11745A

Form 2210-F (2019)