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To use the annualized income installment method to figure

Deductions Worksheet – Line 6 to figure the amount to enter on

the penalty, you must do all of the following.

line 6.

1. Complete Schedule AI, Part I (and Part II, if necessary).

Enter the amounts from Schedule AI, Part I, line 25, columns (a)

• Married filing jointly or Qualifying

through (d), in the corresponding columns of Form 2210, Part IV,

$311,300

widow(er)

. . . . . . . . . . . . . . . .

line 18.

• Head of household

$285,350

. . . . . . . . . . .

2. Complete Part IV to figure the penalty. This includes

• Single

$259,400

. . . . . . . . . . . . . . . . . .

completing the Penalty Worksheet in the instructions.

• Married filing separately

$155,650

. . . . . . . .

3. Check box C in Part II.

4. Attach Form 2210, Parts I, II, IV, and Schedule AI to your

Itemized Deductions Worksheet – Line 6

return.

Enter line 4 of Schedule AI . . . . . . . . . . . . . . . . 1.

Additional information. See Pub. 505, chapter 4, for more

Enter the total amount included on line 1 above for

details about the annualized income installment method. Estates

medical and dental expenses, investment interest,

and trusts, see Notice 87-32.

casualty or theft losses, and gambling losses (after

applying the same limits used in line 1) . . . . . . . . 2.

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

Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . 3.

filing Form 1040NR or 1040NR-EZ and you didn't receive wages

as an employee subject to U.S. income tax withholding, follow

Enter line 5 of Schedule AI . . . . . . . . . . . . . . . . 4.

these modified instructions for Schedule AI.

Multiply line 1 by line 4 . . . . . . . . . . . . . . . . . . . 5.

1. Skip column (a).

Note: If line 3 is zero or less, your deduction isn't

2. Beginning with column (b), enter on line 1 your income for

limited. Stop here and enter line 5 above on

the period that is effectively connected with a U.S. trade or

Schedule AI, line 6.

business.

Multiply line 3 by line 4 . . . . . . . . . . . . . . . . . . . 6.

3. Increase the amount on line 17 by the amount determined

Multiply line 6 by 80%

by multiplying your income for the period that isn't effectively

(0.80) . . . . . . . . . . . . . . . . . 7.

connected with a U.S. trade or business by the following.

Enter line 3 of

In column (b), 72%.

Schedule AI

. . . . . . . . . . . . 8.

In column (c), 45%.

Enter the amount shown below

In column (d), 30%.

for your filing status:

However, if you can use a treaty rate lower than 30%, use the

$311,300 if married filing

percentages determined by multiplying your treaty rate by 2.4,

jointly or qualifying widow(er),

$285,350 if head of

1.5, and 1, respectively.

household,

4. Enter on line 22, column (b), one-half of the amount from

$259,400 if single, or

Form 2210, Part I, line 9. In columns (c) and (d), enter one-fourth

$155,650 if married filing

of that amount.

separately . . . . . . . . . . . . .

5. Skip column (b) of lines 20 and 23.

10.

Subtract line 9 from

line 8 . . . . . . . . . . . . . . . . . 10.

Part I—Annualized Income Installments

Note: If line 10 is zero or less,

your deduction isn't limited.

To figure the amount of each required installment, Schedule AI

Stop here and enter line 5

selects the smaller of the annualized income installment or the

above on Schedule AI, line 6.

regular installment (that has been increased by the amount

11.

Multiply line 10 by 3%

saved by using the annualized income installment method in

(0.03) . . . . . . . . . . . . . . . . . 11.

figuring any earlier installments).

12.

Enter the smaller of line 7 or line 11 . . . . . . . . . 12.

13.

Total itemized deductions. Subtract line 12 from

Line 1

line 5. Enter the result here and in the appropriate

For each period (column), figure your total income minus your

column of Schedule AI, line 6 . . . . . . . . . . . . . . 13.

adjustments to income. Include your share of partnership or S

corporation income or loss items for the period.

Line 7

If you are self-employed, be sure to take into account the

deductible part of your self-employment tax. For more

If you are a resident of India and a student or business

information on how to figure this amount for each period, see

apprentice, enter your standard deduction from Form 1040NR,

Pub. 505, chapter 4.

line 38; or Form 1040NR-EZ, line 11.

Line 2

Line 10

Estates and trusts don't use the amounts shown in columns (a)

For each column, multiply $4,050 by your total exemptions. But if

through (d). Instead, use 6, 3, 1.71429, and 1.09091,

line 3 is more than the following amount based on your filing

respectively, as the annualization amounts.

status, use the Deduction for Exemptions Worksheet – Line 10

to figure the amount to enter on line 10.

Line 6

If you itemized deductions, multiply line 4 of each column by

line 5 and enter the result on line 6. But if line 3 is more than the

following amounts based on your filing status, use the Itemized

Instructions for Form 2210 (2016)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2016 Page 7

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