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on your income and deductions during the periods shown in the

column headings. Multiply this amount by the annualization

• Married filing jointly or Qualifying

$311,300

widow(er)

amounts shown for each column on Schedule AI, line 2, before

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

• Head of household

$285,350

subtracting the AMT exemption.

. . . . . . . . . . .

• Single

$259,400

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

• Married filing separately

$155,650

Line 16

. . . . . . . .

Deduction for Exemptions Worksheet – Line 10

For each column, enter the credits you are entitled to because of

events that occurred during the months shown in the column

headings. These are the credits you used to arrive at the

1. Multiply $4,050 by the number of exemptions you plan to

claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

amounts on lines 1 and 3 of Part I, Required Annual Payment.

2. Enter line 3 of Schedule AI . . . . . . . . . . . . . . . . . . .

When figuring your credits, annualize any item of income or

3. Enter the amount shown below for your

deduction used to figure each credit. For example, if your earned

filing status:

income (and AGI) for the first period (column (a)) is $8,000 and

$311,300 if married filing jointly or

you qualify for the earned income credit (EIC), use your

qualifying widow(er),

annualized earned income ($32,000) to figure your EIC for

$285,350 if head of household,

column (a).

$259,400 if single, or

$155,650 if married filing

Part II—Annualized SelfEmployment Tax

separately . . . . . . . . . . . . . . . . . . . 3.

4. Subtract line 3 from line 2 . . . . . . . . .

If you had net earnings from self-employment during any period,

complete Part II for that period to figure your annualized

5. Is line 4 more than $122,500 (more than

self-employment tax.

$61,250 if married filing separately)?

Yes. Stop here. Enter -0- on lines 5

If you are married and filing a joint return and both you and

and 8. Don't complete the rest of this

your spouse had net earnings from self-employment, complete a

worksheet.

separate Part II for each spouse. Enter on line 13 of Schedule AI,

No. Divide line 4 by $2,500 ($1,250

Part I, the combined amounts from line 34 of each spouse's Part

if married filing separately). If the result

II.

isn't a whole number, increase it to the

next highest whole number (for

Any Additional Medicare Tax on self-employment income will

example, increase 0.0004 to

be computed in Part I.

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

6. Multiply line 5 by 2% (0.02). Enter the result as a

Line 26

decimal

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

Generally, to figure your net earnings from self-employment on

7. Multiply line 1 by line 6 . . . . . . . . . . . . . . . . . . . . . .

line 26, multiply your net profit from all trades or businesses for

8. Deduction for exemptions. Subtract line 7 from line 1.

each period by 92.35% (0.9235).

Enter the result here and in the appropriate column of

Schedule AI, line 10 . . . . . . . . . . . . . . . . . . . . . . .

However, if your Form W-2 showed church employee income

or you deducted Conservation Reserve Program payments on

your Schedule SE, use a separate Schedule SE as a worksheet

Estates, trusts, and Form 1040NR or 1040NREZ filers. Use

to calculate net earnings from self-employment for each period.

the exemption amount shown on your return.

For this purpose, net earnings from self-employment is the

amount on Short Schedule SE, line 4, or Long Schedule SE,

Line 12

line 6.

To compute the tax, use the Tax Table, Tax Computation

Worksheet, Qualified Dividends and Capital Gain Tax

Line 28

Worksheet, Schedule D Tax Worksheet, Foreign Earned Income

If you filed Form 4137, Social Security and Medicare Tax on

Tax Worksheet, Schedule J, or Form 8615, as appropriate. See

Unreported Tip Income, or Form 8919, Uncollected Social

the instructions for your tax return for the applicable Tax Table or

Security and Medicare Tax on Wages, use the following

worksheet.

instructions to figure the additional amount to include in the

appropriate columns of line 28.

Note: Pub. 505, chapter 4, contains a Qualified Dividends and

Form 4137: Include the actual unreported tips for the period

Capital Gain Tax Worksheet and a Foreign Earned Income Tax

subject to social security tax. This will be the amount on Form

Worksheet designed for use with Schedule AI.

4137, line 10, when the form is completed for a specific period.

Form 8919: Include the actual wages for the period from

Line 14

which the social security tax wasn't withheld. This will be the

amount on Form 8919, line 10, when the form is completed for a

Enter all of the other taxes you owed because of events that

specific period.

occurred during the months shown in the column headings.

Include the same taxes used to figure Form 2210, Part I, line 2

Paperwork Reduction Act Notice. We ask for the information

(except self-employment tax), plus the tax from Form 4972, Tax

on this form to carry out the Internal Revenue laws of the United

on Lump-Sum Distributions; Form 8814, Parents' Election To

States. You are required to give us the information. We need it to

Report Child's Interest and Dividends; and any alternative

ensure that you are complying with these laws and to allow us to

minimum tax (AMT).

figure and collect the right amount of tax.

To figure the AMT, Form 1040 filers use Form 6251; Form

You are not required to provide the information requested on

1040A filers use the Alternative Minimum Tax Worksheet in the

a form that is subject to the Paperwork Reduction Act unless the

Form 1040A instructions; and estates and trusts use Schedule I

form displays a valid OMB control number. Books or records

(Form 1041). Figure alternative minimum taxable income based

relating to a form or its instructions must be retained as long as

Instructions for Form 2210 (2016)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2016 Page 8

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