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If you meet test 1 but not test 2, use

Hurricane Rita and Hurricane

Louisiana — Cameron, Jefferson,

Form 2210-F, Underpayment of

Orleans, Plaquemines, St. Bernard, St.

Wilma

Estimated Tax by Farmers and

Charles, and St. Tammany parishes.

The covered disaster area includes any

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Fishermen, to see if you owe a penalty.

Mississippi — Hancock, Harrison,

county or parish designated by the

If you do not meet test 1, use

and Jackson counties.

Federal Emergency Management

Form 2210.

Agency (FEMA) as an individual

However, to ensure correct

assistance area or a public assistance

processing, you are encouraged to

Hurricane Relief

area. A list of the designated counties

mark “Hurricane Katrina” in red ink on

and parishes can be found in Pub.

If you were affected by Hurricane

the top of your return and Form 2210.

4492.

Katrina, the due dates for the

Additional qualifying areas.

September 15, 2005, and January 17,

Procedures for claiming relief.

Qualifying individuals, estates, and

2006, required installments are

Individuals, estates, and trusts in the

trusts that are in the counties and

generally extended to February 28,

counties and parishes designated by

parishes listed below need to mark

2006.

FEMA as individual assistance areas

“Hurricane Katrina” in red ink on the top

will automatically receive the extension.

of their return and Form 2210.

For certain taxpayers affected by

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They can mark “Hurricane Rita” or

Alabama — Baldwin, Choctaw,

Hurricane Katrina, the due dates for the

“Hurricane Wilma” in red ink on the top

Clarke, Greene, Hale, Marengo, Mobile,

September 15, 2005, and January 17,

of their return and Form 2210. While

Pickens, Sumter, Tuscaloosa, and

2006, required installments are both

they are not required to mark their

Washington.

extended to August 28, 2006.

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return or Form 2210, they are strongly

Louisiana — Acadia, Ascension,

encouraged to do so.

Assumption, Calcasieu, East Baton

If you were affected by Hurricane

Individuals, estates, or trusts in

Rouge, East Feliciana, Iberia, Iberville,

Rita or Wilma, the due date for the

areas designated by FEMA as public

Jefferson Davis, Lafayette, Lafourche,

January 17, 2006, required installment

assistance areas and those outside the

Livingston, Pointe Coupee, St. Helena,

is extended to February 28, 2006.

affected area whose books, records, or

St. James, St. John the Baptist, St.

tax professionals are located in the

Who is eligible for relief. The

Mary, St. Martin, Tangipahoa,

affected areas need to mark “Hurricane

following individuals, estates, and trusts

Terrebonne, Vermilion, Washington,

Rita” or “Hurricane Wilma” in red ink on

West Baton Rouge, and West

are eligible for the extension.

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the top of their return and Form 2210.

Feliciana.

Any individual whose principal

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Mississippi — Adams, Amite, Attala,

residence is located in the covered

Hurricane Katrina

Claiborne, Choctaw, Clarke, Copiah,

disaster area,

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Relief extension through February

Covington, Franklin, Forrest, George,

Any business entity or sole proprietor

28, 2006. The covered disaster area

Greene, Hinds, Holmes, Humphreys,

whose principal place of business is

includes any county or parish

Jasper, Jefferson, Jefferson Davis,

located in the covered disaster area,

designated by the Federal Emergency

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Jones, Kemper, Lamar, Lauderdale,

Any individual, business entity, or

Management Agency (FEMA) as an

Lawrence, Leake, Lincoln, Lowndes,

sole proprietor whose records needed

individual assistance area or a public

Madison, Marion, Neshoba, Newton,

to meet a postponed deadline are

assistance area. A list of the

Noxubee, Oktibbeha, Pearl River,

maintained or whose tax professional’s

designated counties and parishes can

Perry, Pike, Rankin, Scott, Simpson,

office is in a covered disaster area.

be found in Pub. 4492.

Smith, Stone, Walthall, Warren, Wayne,

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Any relief worker who assisted in the

Wilkinson, Winston, and Yazoo.

Procedures for claiming relief.

Katrina or Rita covered disaster area,

Individuals, estates, and trusts in the

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Any relief worker who assisted in the

Waiver of Penalty

counties and parishes designated by

Wilma covered disaster area and who

FEMA as individual assistance areas

If you have an underpayment, all or

is affiliated with a recognized

will automatically receive the extension.

part of the penalty for that

government or philanthropic

They can mark “Hurricane Katrina” in

underpayment will be waived if the IRS

organization assisting in the relief

red ink on the top of their return and

determines that:

activities,

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Form 2210. While they are not required

In 2004 or 2005, you retired after

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Any individual visiting the covered

to mark their return or Form 2210, they

reaching age 62 or became disabled

disaster area who was killed or injured

are strongly encouraged to do so.

and your underpayment was due to

as a result of the hurricane or its

reasonable cause, or

Individuals, estates, or trusts in

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aftermath,

The underpayment was due to a

areas designated by FEMA as public

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Any spouse of an affected taxpayer,

casualty, disaster, or other unusual

assistance areas and those outside the

solely with regard to a joint return of the

circumstance and it would be

affected area whose books, records, or

husband and wife, and

inequitable to impose the penalty.

tax professionals are located in the

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Any estate or trust that has tax

affected areas need to mark “Hurricane

To request a waiver, do the

records necessary to meet a filing or

Katrina” in red ink on the top of their

following.

payment deadline in the covered

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return and Form 2210.

Check box A or B in Part II.

disaster area.

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Relief extension through August 28,

If you checked box A, complete only

2006, for certain taxpayers.

page 1 of Form 2210 and attach it to

Special instructions. If you use Part

Additional time is granted to pay your

your tax return (you are not required to

III, use the factor shown in the

September 15, 2005, and January 17,

figure your penalty to be waived).

instructions for line 15 to figure the

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2006, required installments if you are

If you checked box B, complete

penalty. If you use Part IV, see

an eligible individual, estate, or trust

Form 2210 through line 16 (line 30 if

Hurricane Katrina Relief on page 3 or

located in the counties and parishes

you use the regular method) without

Hurricanes Rita and Wilma Relief on

listed in this section.

regard to the waiver. Write the amount

page 4 for special instructions to use

Automatic extension. Individuals,

you want waived in parentheses on the

when figuring the penalty.

estates, and trusts in the following

dotted line next to line 17 (line 31 for

More information. For more

counties and parishes will automatically

the regular method). Subtract this

information about hurricane relief, see

receive the additional extension to

amount from the total penalty you

Pub. 553 and Pub. 4492.

August 28, 2006.

figured without regard to the waiver,

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Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2005 Page 2

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