Instructions For Form Il-2210 Draft - 2010 Page 4
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4Example
Penalty Peterson’s Illinois tax due is $1,875 as shown on his 2010
his pay nor did he have a credit from a prior year. He fi gured his
Form IL-1040, Line 16. His tax due for 2009 was $2,600.
penalty using the following estimated payments:
$100 on April 9, 2010
$750 on September 10, 2010
The total amount of his credits (Form IL-1040, lines 17, 18, 19, and
27) for 2010 is $75. The total amount of his credits (Lines 17, 18, 19,
$200 on June 11, 2010
$250 on January 19, 2011
and 25) for 2009 was $250. No Illinois income tax was withheld from
Mr. Peterson fi led his return August 4, 2011, and paid $400.
Step 3: Figure your unpaid tax
Calculations
1,800
14
Write the amount from Column A, Line 3.
14
0
15
15
Write the amount of use tax from IL-1040, Line 22.
1,800
16
16
Add Lines 14 and 15. Write the total amount here.
17
Add your credit carried forward from the prior year (credited on or before April 18, 2011), your total estimated
payments made on or before April 18, 2011, your withholding as shown on your W-2 forms, and the pass-through
entity payments made on your behalf. Compare that total to either the amount written on Line 7, or, if you
1,620
17
annualized, the total of Line 9 Quarters 1 through 4, and write the greater amount here.
18
Write other payments made on or before April 18, 2011.
a
18a
Write the amount and the date of your Form IL-505-I.
Date:
__ __/__ __/__ __ __ __
b
18b
Write the amount and the date of any other payment.
Date:
__ __/__ __/__ __ __ __
0
Add Lines 18a and 18b. Write the amount here.
18
1,620
19
19
Add Lines 17 and 18. Write the total amount here.
20
Subtract Line 19 from Line 16. If the amount is
positive, write that amount here. Continue to Step 4, and write this amount in Penalty Worksheet 1, Line 22, Column C.
zero or negative, write that amount here, if negative use brackets. Continue to Step 4, skip Penalty Worksheet 1,
and go to Penalty Worksheet 2. You may apply this amount to any underpayment when fi guring your
180
20
Penalty Worksheet 2. See instructions.
Step 4: Figure your late-payment penalty
Use Penalty Worksheet 1 to fi gure your late-payment penalty for unpaid tax.
Use Penalty Worksheet 2 to fi gure your late-payment penalty for underpayment of estimated tax.
You must follow the instructions in order to properly complete the penalty worksheets.
Number of days late Penalty rate
Penalty rates
1 - 30 ........................... .02
31 or more ..................... .10
Penalty Worksheet 1 –
Late-payment penalty for unpaid tax
21
Write the amount and the date of any payment you made on or after April 19, 2011. See instructions.
Amount
Date paid
Amount
Date paid
400.00
0 8 0 4 2 0 1 1
a
c
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
b
d
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
22
Write the amount from Line 20 on the fi rst line of Column C below.
A
B
C
D
E
F
G
H
I
Due
Unpaid
Payment
Balance due
Payment
Number of
Penalty rate
Period
date
amount
applied
(Col. C - Col. D)
date
days late
(See above)
Penalty
180
400
[220]
0 8 0 4 2 0 1 1
108
.10
18.00
Return April 18, 2011
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
23
Add Column I. This is your late-payment penalty for unpaid tax.
18.00
180 x .10 = 18.00
23
Write the total amount here and on Line 34.
You may apply any remaining overpayment in Column E above to any underpayment when fi guring the Penalty Worksheet 2.
Penalty Worksheet 2 –
Late-payment penalty for underpayment of estimated tax
If you paid the required amount from Line 13 by the payment due date for each quarter, do not complete this worksheet.
24
Write the amount and the date of each estimated income tax payment you made. See instructions.
Estimated Income Tax Payments
Amount
Date paid
Amount
Date paid
Amount
Date paid
100
0 4 09 2 0 1 0
750
0 9 10 2 0 1 0
a
c
e
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
200
0 6 1 1 2 0 1 0
250
0 1 19 2 0 1 1
b
d
f
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
25
Write the unpaid amounts from Line 13, Quarters 1 through 4, on the fi rst line of the appropriate quarters in Column C below.
A
B
C
D
E
F
G
H
I
Due
Unpaid
Payment
Balance due
Payment
Number of
Penalty rate
Period
date
amount
applied
(Col. C - Col. D)
date
days late
(See above)
Penalty
405
100
305
0 4 0 9 2 0 1 0
0
0
0.00
Qtr 1 April 15, 2010
__ __/__ __/__ __ __ __
200 x .10 = 20.00
305
200
105
0 6 1 1 2 0 1 0
57
.10
20.00
__ __/__ __/__ __ __ __
105 x .10 = 10.50
105
750
[645]
0 9 1 0 2 0 1 0
148
.10
10.50
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
405 x .10 = 40.50
405
645
[240]
0 9 1 0 2 0 1 0
87
.10
40.50
Qtr 2 June 15, 2010
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
405
240
165
0 9 1 0 2 0 1 0
0
0
0.00
Qtr 3 Sept. 15, 2010
__ __/__ __/__ __ __ __
165 x .10 = 16.50
165
250
[85]
0 1 1 9 2 0 1 1
126
.10
16.50
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
85 x .02 = 1.70
405
85
320
0 1 1 9 2 0 1 1
1
.02
1.70
Qtr 4 Jan. 18, 2011
__ __/__ __/__ __ __ __
320
220
100
0 8 0 4 2 0 1 1
198
.10
22.00
220 x .10 = 22.00
__ __/__ __/__ __ __ __
100
0
100
.10
10.00
100 x .10 = 10.00
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
26
Add Column I, Quarters 1 through 4. This is your late-payment penalty for underpayment of estimated tax.
121.20
26
Write the total amount here and on your Form IL-1040, Line 31 (round to whole dollars).
IL-2210 Instructions (R-12/10)
Page 4 of 4
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