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If you file an amended return by the due date of your original

Health coverage tax credit.

return, use the amounts shown on your amended return to figure

Premium tax credit (Form 8962).

your underpayment. If you file an amended return after the due

Credit determined under section 1341(a)(5)(B).

date, use the amounts shown on the original return.

To figure the amount of the section 1341 credit, see

Exception. If you and your spouse file a joint return after the

Repayments in Pub. 525.

due date to replace previously filed separate returns, use the

amounts shown on the joint return to figure your underpayment.

Line 6

Enter the taxes withheld from Form 1040, lines 64 and 71; Form

Line 1

1040A, line 40, plus any excess social security and tier 1 railroad

Enter the amount from Form 1040, line 56; Form 1040A, line 39;

retirement tax (RRTA) included on line 46; Form 1040NR, lines

Form 1040NR, line 53; or Form 1040NR-EZ, line 15. For an

62a, 62b, 62c, 62d, and 67; or Form 1040NR-EZ, lines 18a and

estate or trust, enter the amount from Form 1041, Schedule G,

18b. For an estate or trust, enter the amount from Form 1041,

line 3.

line 24e.

Line 2

Filers of Form 8689, Allocation of Individual Income Tax to

the U.S. Virgin Islands. Also enter on this line the amount(s)

Enter the total of the following amounts.

from Form 8689, lines 40 and 45 that you entered on line 74 of

your 2016 Form 1040.

IF you file...

THEN include on line 2 the amounts on...

Line 8

1040

Lines 57, 59 (additional tax on distributions only), 60a*, 60b,

To figure your 2015 tax, first add the amounts listed in (1) later,

and if applicable, the Additional Medicare Tax (Form 8959)

and/or Net Investment Income Tax (Form 8960) on line 62,

then subtract from that total amount the refundable credits listed

and any write-ins on line 62 with the exception of:

in (2) later that are shown on your 2015 tax return. (1) Add the

Uncollected social security and Medicare tax or RRTA tax

amounts listed in the chart below based on which tax

on tips or group-term life insurance (identified as “UT”),

return you filed for 2015.

Tax on excess golden parachute payments (identified as

“EPP”),

Excise tax on insider stock compensation from an

IF you filed

Add the following amounts shown on your 2015 tax

expatriated corporation (identified as “ISC”),

for 2015...

return.

Look-back interest due under section 167(g) (identified

as “8866”), and under section 460(b) (identified as “8697”),

1040

Lines 56, 57, 59 (additional tax on distributions only), 60a*,

60b, and any write-ins on line 62 with the exception of:

and

Uncollected social security and Medicare tax or RRTA

Recapture of federal mortgage subsidy (identified as

tax on tips or group-term life insurance (identified as “UT”),

“FMSR”).

Tax on excess golden parachute payments (identified as

1040NR

Lines 54, 55, 57 (additional tax on distributions only), 58,

“EPP”),

59a*, 59b, and if applicable, Additional Medicare Tax (Form

Excise tax on insider stock compensation from an

8959) and/or Net Investment Income Tax (Form 8960) on

expatriated corporation (identified as “ISC”),

line 60, and any write-ins on line 60 with the exception of:

Look-back interest due under section 167(g) (identified

Uncollected social security and Medicare tax or RRTA tax

as “8866”), and under section 460(b) (identified as “8697”),

on tips or group-term life insurance (identified as “UT”),

Recapture of federal mortgage subsidy (identified as

Tax on excess golden parachute payments (identified as

“FMSR”).

“EPP”),

1040A

Line 35

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”),

1040NR

Lines 53, 54, 55, 57 (additional tax on distributions only), 58,

Look-back interest due under section 167(g) (identified

59a*, 59b, and any write-ins on line 60 with the exception of:

as “From Form 8866”), and under section 460(b) (identified

Uncollected social security and Medicare tax or RRTA

as “From Form 8697”), and

tax on tips or group-term life insurance (identified as “UT”),

Recapture of federal mortgage subsidy (identified as

Tax on excess golden parachute payments (identified as

“FMSR”).

“EPP”),

Excise tax on insider stock compensation from an

1041

Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with

expatriated corporation (identified as “ISC”),

the exception of:

Look-back interest due under section 167(g) (identified

as “From Form 8866”), and under section 460(b) (identified

as “From Form 8866”), and

as “From Form 8697”),

Look-back interest due under section 460(b) (identified

Recapture of federal mortgage subsidy (identified as

as “From Form 8697”).

“FMSR”).

* If you are a household employer, include your household employment taxes

1040NR-EZ

Line 15

on line 2 only if you had federal income tax withheld from your income and

would be required to make estimated tax payments even if the household

1041

Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with

employment taxes weren't included.

the exception of:

Look-back interest due under section 167(g) (identified

as “From Form 8866”), and

Look-back interest due under section 460(b) (identified

If you file Form 1040NR-EZ or Form 1040A, you won't have

as “From Form 8697”).

an entry on line 2.

*If you are a household employer, include your household employment taxes on

Line 3

line 2 only if you had federal income tax withheld from your income and would

be required to make estimated tax payments even if the household employment

Enter the total amount of the following refundable credits, if any,

taxes weren't included

that you claim on your tax return.

Earned income credit.

Additional child tax credit.

(2) Subtract refundable credits listed below:

Refundable part of the American opportunity credit (Form

Subtract the total of the following refundable credits, if any, that

8863, Line 8).

you claimed on your 2015 tax return:

Credit for federal tax paid on fuels.

Earned income credit.

Instructions for Form 2210 (2016)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2016 Page 3

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