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Additional child tax credit.

Any overpayment from your 2015 return applied to your 2016

Refundable part of the American opportunity credit (Form

estimated tax payments. Generally, treat the payment as made

8863, line 8).

on April 18, 2016.

Credit for federal tax paid on fuels.

Estimated tax payments you made for the 2016 tax year, plus

Health coverage tax credit.

any federal income tax and excess social security and tier 1

Premium tax credit (Form 8962).

railroad retirement tax withheld.

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

Any payment made on your balance due return for 2016. Use

the date you filed (or will file) your return or April 18, 2017,

Enter the 2015 tax you figured above unless the AGI on your

whichever is earlier, as the payment date.

2015 return is more than $150,000 ($75,000 if married filing

separately for 2016). If the AGI shown on your 2015 tax return is

more than $150,000 ($75,000 if married filing separately), enter

Table 1. Estimated Tax Payments

110% of the amount of the tax computed earlier.

If you are filing a joint return for 2016, but you didn't file a joint

Date

Payment

Date

Payment

return for 2015, add your 2015 tax (as figured earlier) to your

amount

spouse's 2015 tax (as figured earlier) and enter the total on

line 8. If you filed a joint return for 2015 but you aren't filing a joint

return for 2016, see Pub. 505, chapter 4, General Rule, to figure

your share of the 2015 tax to enter on line 8. If you didn't file a

return for 2015 or your 2015 tax year was less than 12 months,

don't complete line 8. Instead, enter the amount from line 5 on

line 9. However, see Exceptions to the Penalty, earlier.

Part III—Short Method

Entries on Form 2210. Enter on line 19 the following tax

payments.

If you can use the short method (see Form 2210, Part III, Can

Column (a)—payments you made by April 18, 2016.

You Use the Short Method?), complete lines 10 through 14 to

Column (b)—payments you made after April 18, 2016,

figure your total underpayment for the year, and lines 15 through

through June 15, 2016.

17 to figure the penalty. In certain circumstances, the IRS will

Column (c)—payments you made after June 15, 2016,

waive all or part of the underpayment penalty. See Waiver of

through September 15, 2016.

Penalty, earlier.

Column (d)—payments you made after September 15, 2016,

Part IV—Regular Method

through January 17, 2017.

When figuring your payment dates and the amounts to enter on

Use the regular method if you aren't eligible to use the short

line 19 of each column, apply the following rules.

method. See Form 2210, Part III, Must You Use the Regular

For withheld federal income tax and excess social security or

Method? If you checked box C in Part II, complete Schedule AI

tier 1 railroad retirement tax (RRTA), you are considered to have

before Part IV.

paid one-fourth of these amounts on each payment due date

Form 1040NR or 1040NREZ filers. If you are filing Form

unless you can show otherwise. You will find these amounts on

1040NR or 1040NR-EZ and didn't receive wages as an

Form 1040, lines 64 and 71; Form 1040A, line 40, plus any

employee subject to U.S. income tax withholding, the

excess social security and tier 1 RRTA included on line 46; Form

instructions for completing Part IV are modified as follows.

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

lines 18a and 18b; and Form 1041, line 24e.

1. Skip column (a).

2. On line 18, column (b), enter one-half of the amount on

If you treat withholding as paid for estimated tax

line 9 of Part I (unless you are using the annualized income

purposes when it was actually withheld, you must check

installment method).

box D in Part II and complete and attach Form 2210 to

CAUTION

your return.

3. On line 19, column (b), enter the total tax payments made

through June 15, 2016, for the 2016 tax year. If you are treating

Include all estimated tax payments you made for each period.

federal income tax (and excess social security or tier 1 railroad

Include any overpayment from your 2015 tax return you elected

retirement tax) as having been withheld evenly throughout the

to apply to your 2016 estimated tax. If your 2015 return was fully

year, you are considered to have paid one-third of these

paid by the due date, treat the overpayment as a payment made

amounts on each payment due date.

on April 18, 2016. If you mail your estimated tax payments, use

4. Skip all lines in column (b) that are shaded in column (a).

the date of the U.S. postmark as the date of payment.

If an overpayment is generated on your 2015 return from a

Section A—Figure Your Underpayment

payment made after the due date, treat the payment as made on

the date of payment. For example, you paid $500 due on your

Line 18

2015 return on July 1, 2016, and later amended the return and

Enter on line 18, columns (a) through (d), the amount of your

were due a $400 refund which you elected to have applied to

required installment for the due date shown in each column

your estimated taxes. The $400 overpayment would be treated

heading. For most taxpayers, this is one-fourth of the required

as paid on July 1.

annual payment shown in Part I, line 9. However, it may be to

If you file your return and pay the tax due by January 31,

your benefit to figure your required installments by using the

2017, include on line 19, column (d), the amount of tax you pay

annualized income installment method. See the Schedule AI

with your tax return. In this case, you won't owe a penalty for the

instructions later.

payment due on January 17, 2017.

Example 1. You filed your 2015 tax return on June 1, 2016,

Line 19

showing a $2,000 refund. You elected to have $1,000 of your

2015 overpayment applied to your 2016 estimated tax

Table 1—List your estimated tax payments for 2016.

payments. In 2016, you had $4,000 of federal income tax

Before completing line 19, enter in Table 1 the payments you

withheld from wages. You also made $500 estimated tax

made for 2016. Include the following payments.

Instructions for Form 2210 (2016)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2016 Page 4

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