You are on page 1of 2


OMB No. 1545-0140
Underpayment of Estimated Tax by

Department of the Treasury

Farmers and Fishermen
Attach to Form 1040, Form 1040NR, or Form 1041.
Internal Revenue Service 䊳 See instructions on back. Sequence No. 06A
Name(s) shown on tax return Identifying number

In most cases, 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 may use it to figure your penalty. Enter the amount from line 20 on the penalty line of your
return but do not attach Form 2210-F.
Part I Reasons for Filing—If box 1a below applies to you, you may be able to lower or eliminate your penalty.
But you must check that box and file Form 2210-F with your tax return. If box 1b below applies to you,
check that box and file Form 2210-F with your tax return.
1 Check whichever boxes apply (if neither applies, see the text above Part I and do not file Form 2210-F):
a You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See the instructions for Waiver
of Penalty.
b Your required annual payment (line 15 below) is based on your 2001 tax and you filed or are filing a joint return for either
2001 or 2002 but not for both years.

Part II Figure Your Underpayment

2 Enter your 2002 tax after credits from Form 1040, line 55; Form 1040NR, line 51; or Form 1041,
Schedule G, line 4 2

3 Other taxes (see instructions) 3

4 Add lines 2 and 3 4
5 Earned income credit 5
6 Additional child tax credit 6
7 Credit for Federal tax paid on fuels 7
8 Health insurance credit for eligible recipients 8

9 Add lines 5, 6, 7, and 8 9

10 Current year tax. Subtract line 9 from line 4 10

11 Multiply line 10 by 662⁄3% 11
12 Withholding taxes. Do not include any estimated tax payments on this line (see instructions) 12
13 Subtract line 12 from line 10. If less than $1,000, stop here; you do not owe the penalty. Do not
file Form 2210-F 13
14 Enter the tax shown on your 2001 tax return. Caution: See instructions 14
15 Required annual payment. Enter the smaller of line 11 or line 14 15
Note: If line 12 is equal to or more than line 15, stop here; you do not owe the penalty. Do not
file Form 2210-F unless you checked box 1b above.
16 Enter the estimated tax payments you made by January 15, 2003, and any Federal income tax
and excess social security or tier 1 railroad retirement tax withheld during 2002 16
17 Underpayment. Subtract line 16 from line 15. 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 1b above 17
Part III Figure the Penalty

18 Enter the date the amount on line 17 was paid or April 15, 2003, whichever is earlier 18 / / 03

19 Number of days from January 15, 2003, to the date on line 18 19

Underpayment × Number of days on line 19 × 䊳 20
20 Penalty. .05
on line 17 365
● Form 1040 filers, enter the amount from line 20 on Form 1040, line 74.
● Form 1040NR filers, enter the amount from line 20 on Form 1040NR, line 73.
● Form 1041 filers, enter the amount from line 20 on Form 1041, line 26.
For Paperwork Reduction Act Notice, see back of form. Cat. No. 11745A Form 2210-F (2002)
Form 2210-F (2002) Page 2

General Instructions To request either of the above waivers, do ● Household employment taxes (before
the following: subtracting advance EIC payments made to
Section references are to the Internal a. Check the box on line 1a. your employees; also see the instructions for
Revenue Code. line 16). But do not include that amount if you
b. Complete Form 2210-F up to line 20 do not have an amount on Form 2210-F, line
Purpose of Form without regard to the waiver. Write the 12, and the amount on Form 2210-F, line 10
amount you want waived in parentheses on (excluding household employment taxes), is
If you are an individual or a fiduciary for an the dotted line to the left of line 20. Subtract
estate or trust and at least two-thirds of your less than $1,000. If so, do not file this form;
this amount from the total penalty you figured you do not owe the penalty.
2001 or 2002 gross income is from farming or without regard to the waiver and enter the
fishing, use Form 2210-F to see if you owe a result on line 20. Line 12
penalty for underpaying your estimated tax.
c. Attach Form 2210-F and a statement to Enter the taxes withheld from Form 1040,
For a definition of gross income from your return explaining the reasons you were lines 62 and 65; Form 1040NR, lines 58, 60,
farming and fishing and more details, see unable to meet the estimated tax 65, 66, and 67; or Form 1041, line 24e.
Pub. 505, Tax Withholding and Estimated requirements.
Tax. Line 14
d. If you are requesting a penalty waiver
due to a casualty, disaster, or other unusual Figure your 2001 tax by using the taxes and
The IRS Will Figure the Penalty circumstance, attach documentation such as credits from your 2001 tax return. Use the
for You police and insurance company reports. same taxes and credits as shown on lines 2,
In most cases, the IRS will figure the penalty e. If you are requesting a penalty waiver 3, 5, 6, 7, and 8 of this form.
for you. Complete your return as usual, leave due to retirement or disability, attach If you are filing a joint return for 2002 but
the penalty line on your return blank, and documentation that shows your retirement you did not file a joint return for 2001, add
do not attach Form 2210-F. If you owe the date (and your age on that date) or the date the tax shown on your 2001 return to the tax
penalty, we will send you a bill. And as long you became disabled. shown on your spouse’s 2001 return and
as you file your return by April 15, 2003, we The IRS will review the information you enter the total on line 14 (figured as explained
will not charge you interest on the penalty if provide and will decide whether to grant your above). If you filed a joint return for 2001 but
you pay by the date specified on the bill. request for a waiver. you are not filing a joint return for 2002, see
Note: If you checked either of the boxes in Pub. 505 to figure your share of the 2001 tax
to enter on line 14.
Part I of the form, you must figure the penalty
yourself and attach the completed form to
Specific Instructions If you did not file a return for 2001 or if
your return. If you file an amended return by the due your 2001 tax year was less than 12 months,
date of your original return, use the amounts do not complete line 14. Instead, enter the
Who Must Pay the shown on your amended return to figure your amount from line 11 on line 15. However, see
underpayment. If you file an amended return Exceptions to the Penalty on this page.
Underpayment Penalty after the due date of your original return, use
You may owe the penalty for 2002 if you did the amounts shown on the original return. Line 16
not pay at least the smaller of (a) two-thirds Exception. If you and your spouse file a joint If you are a household employer and made
of the tax shown on your 2002 return or return after the due date to replace previously advance EIC payments, include those
(b) the tax shown on your 2001 return. filed separate returns, use the amounts payments as of the date you paid the wages
Note: In these instructions, “return” refers to shown on the joint return to figure your to your employee(s).
your original income tax return. However, an underpayment.
amended return is considered the original Paperwork Reduction Act Notice. We ask
return if it is filed by the due date (including Line 3
for the information on this form to carry out
extensions) of the original return. Also, a joint Enter the total of the following amounts on the Internal Revenue laws of the United
return that replaces previously filed separate line 3. States. You are required to give us the
returns is considered the original return. ● Self-employment tax. information. We need it to ensure that you are
Exceptions to the Penalty ● Tax from recapture of investment, complying with these laws and to allow us to
low-income housing, qualified electric vehicle, figure and collect the right amount of tax.
You will not have to pay the penalty or file or Indian employment credits.
this form if any of the following applies. You are not required to provide the
● Tax on early distributions from (a) an IRA or information requested on a form that is
1. You file your return and pay the tax due other qualified retirement plan, (b) an annuity, subject to the Paperwork Reduction Act
by March 3, 2003. or (c) a modified endowment contract entered unless the form displays a valid OMB control
2. You had no tax liability for 2001, you into after June 20, 1988. number. Books or records relating to a form
were a U.S. citizen or resident for all of 2001, ● Tax on distributions from a Coverdell or its instructions must be retained as long as
and your 2001 return was, or would have education savings account or a qualified their contents may become material in the
been had you been required to file, for a full tuition plan that are not used for qualified administration of any Internal Revenue law.
12 months. education expenses. Generally, tax returns and return information
3. The total tax shown on your 2002 return are confidential, as required by section 6103.
● Tax on Archer MSA distributions not used
minus the amount of tax you paid through for qualified medical expenses. The time needed to complete and file this
withholding is less than $1,000. To determine form will vary depending on individual
whether the total tax is less than $1,000, ● Section 72(m)(5) penalty tax. circumstances. The estimated average time
complete lines 2 through 13. ● Tax on golden parachute payments. is: Recordkeeping, 39 min.; Learning about
● Advance EIC payments. the law or the form, 9 min.; Preparing the
Waiver of Penalty form, 35 min.; Copying, assembling, and
● Interest due under sections 453(l)(3) and sending the form to the IRS, 20 min.
If you have an underpayment on line 17, all or 453A(c) on certain installment sales of property.
part of the penalty for that underpayment will If you have comments concerning the
be waived if the IRS determines that: ● Tax on income not effectively connected with accuracy of these time estimates or
a U.S. trade or business from Form 1040NR, suggestions for making this form simpler, we
1. The underpayment was due to a lines 52 and 55.
casualty, disaster, or other unusual would be happy to hear from you. See the
circumstance, and it would be inequitable to ● An increase or decrease in tax as a instructions for the tax return with which this
impose the penalty or shareholder in a qualified electing fund. form is filed.
2. In 2001 or 2002, you retired after age 62 ● Tax on accumulation distribution of trusts.
or became disabled, and your underpayment ● Tax on electing small business trusts
was due to reasonable cause. included on Form 1041, Schedule G,
line 7.