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Department of the Treasury

Internal Revenue Service

Instructions for Form 2210-F

Exceptions to the Penalty

Section references are to the Internal Revenue Code unless

otherwise noted.

You will not have to pay the penalty or file this form if any of the

following applies.

General Instructions

•

You file your return and pay the tax due by March 1, 2010.

•

You had no tax liability for 2008, you were a U.S. citizen or

What’s New

resident alien for the entire year (or an estate of a domestic

decedent or a domestic trust), and your 2008 return was (or

Decreased estimated tax payments for qualified individuals

would have been had you been required to file) for a full 12

with small businesses. For 2009, qualifying individuals with

months.

small businesses may be able to make smaller estimated tax

•

The total tax shown on your 2009 return minus the amount of

payments. If you qualify, your required annual payment for 2009

tax you paid through withholding is less than $1,000. To

is the smaller of two-thirds of the tax shown on your 2009 tax

determine whether the total tax is less than $1,000, complete

return or 90% of the tax shown on your 2008 tax return. For

lines 1 through 9.

more information, see Qualified individuals with small

businesses below.

Waiver of Penalty

Purpose of Form

If you have an underpayment on line 13, all or part of the

penalty for that underpayment will be waived if the IRS

If you are an individual, estate, or trust and at least two-thirds of

determines that:

your 2008 or 2009 gross income is from farming or fishing, use

•

In 2008 or 2009, you retired after reaching age 62 or became

Form 2210-F to see if you owe a penalty for underpaying your

disabled, and your underpayment was due to reasonable

estimated tax.

cause, or

•

For a definition of gross income from farming and fishing and

The underpayment was due to a casualty, disaster, or other

more details, see chapter 2 of Pub. 505, Tax Withholding and

unusual circumstance, and it would be inequitable to impose

Estimated Tax.

the penalty. For federally declared disasters, see the separate

information below.

•

Who Must File Form 2210-F

The underpayment was caused by adjustments made to

income tax withholding tables that took effect in spring 2009.

If you checked box A, B, or C in Part I of the form, you must

To request any of the above waivers, do the following.

figure the penalty yourself and attach the completed form to

•

Check box A in Part I.

your return.

•

Complete Form 2210-F through line 15 without regard to the

waiver. Enter the amount you want waived in parentheses on

The IRS Will Figure the Penalty for You

the dotted line to the left of line 16. Subtract this amount from

If you did not check box A, B, or C in Part I, you do not need to

the total penalty you figured without regard to the waiver, and

figure the penalty or file Form 2210-F. Complete your return as

enter the result on line 16.

•

usual, leave the penalty line on your return blank, and do not

Attach Form 2210-F and a statement to your return

attach Form 2210-F. If you owe the penalty, the IRS will send

explaining the reasons you were unable to meet the estimated

you a bill. If you file your return by April 15, 2010, no interest will

tax requirements.

•

be charged on the penalty if you pay by the date specified on

If you are requesting a waiver due to retirement or disability,

the bill.

attach documentation that shows your retirement date (and

your age on that date) or the date you became disabled.

•

Who Must Pay the

If you are requesting a waiver due to a casualty, disaster

(other than a federally declared disaster as discussed below),

Underpayment Penalty

or other unusual circumstance, attach documentation such as

copies of police and insurance company reports.

You may owe the penalty for 2009 if you did not pay at least the

smaller of:

The IRS will review the information you provide and will

1. Two-thirds of the tax shown on your 2009 return, or

decide whether to grant your request for a waiver.

2. 100% of the tax shown on your 2008 return (your 2008

Federally declared disaster. Certain estimated tax payment

tax return must cover a 12-month period).

deadlines for taxpayers who reside or have a business in a

federally declared disaster area are postponed for a period

Qualified individuals with small businesses. If you meet the

during and after the disaster. During the processing of your tax

qualifications listed below and check box “C” in Part I, substitute

return, the IRS automatically identifies taxpayers located in a

90% for 100% in (2) above.

covered disaster area (by county or parish) and applies the

•

Your AGI in 2008 was less than $500,000 ($250,000 if

appropriate penalty relief. Do not file Form 2210-F if your

married filing separately in 2009).

underpayment was due to a federally declared disaster. If you

•

More than 50% of your gross income in 2008 was from a

still owe a penalty after the automatic waiver is applied, the IRS

small business, which is defined as a trade or business in which

will send you a bill.

you were an owner during calendar year 2008, and that

An individual or a fiduciary for an estate or trust not in a

averaged less than 500 employees for 2008.

covered disaster area but whose books, records, or tax

Return. In these instructions, “return” refers to your original

professionals’ offices are in a covered area is also entitled to

income tax return. However, an amended return is considered

relief. Also eligible are relief workers affiliated with a recognized

the original return if it is filed by the due date (including

government or charitable organization assisting in the relief

extensions) of the original return. Also, a joint return that

activities in a covered disaster area. If you meet either of these

replaces previously filed separate returns is considered the

eligibility requirements, you must call the IRS disaster hotline at

original return.

1-866-562-5227 and identify yourself as eligible for this relief.

Cat. No. 52887B

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2009

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