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Line 6

annualized income installment method. See the Schedule AI

instructions beginning on page 5.

Enter the taxes withheld from Form 1040, lines 61 and 69; Form

1040A, line 38, plus any excess social security and tier 1

Line 19

railroad retirement tax (RRTA) included on line 44; Form

Table 1 — List your estimated tax payments for 2010.

1040NR, lines 60a, 60b, 60c, 60d, and 64; or Form

Before completing line 19, enter in Table 1 the payments you

1040NR-EZ, lines 18a and 18b. For an estate or trust, enter the

made for 2010. Include the following payments.

amount from Form 1041, line 24e.

•

Any overpayment from your 2009 return applied to your 2010

Form 8689 filers. Also enter on this line the amount(s) from

estimated tax payments. Generally, treat the payment as made

Form 8689, lines 40 and 44, that you entered on line 72 of your

on April 15, 2010.

2010 Form 1040.

•

Estimated tax payments you made for the 2010 tax year, plus

Line 8

any federal income tax and excess social security and tier 1

railroad retirement tax withheld.

Figure your 2009 tax using the taxes and credits shown on your

•

Any advance EIC payments you made as a household

2009 tax return. Use the same type of taxes and credits as

employer. Include those payments as estimated tax payments

shown on lines 1, 2, and 3 of this Form 2210.

as of the date you paid the wages to your employees.

Enter the 2009 tax you figured above unless the adjusted

•

Any payment made on your balance due return for 2010. Use

gross income on your 2009 return is more than $150,000

the date you filed (or will file) your return or April 15, 2011,

($75,000 if married filing separately for 2010), then enter 110%

whichever is earlier, as the payment date.

of that amount.

If you are filing a joint return for 2010, but you did not file a

joint return for 2009, add the tax shown on your 2009 return to

Table 1. Estimated Tax Payments

the tax shown on your spouse’s 2009 return and enter the total

on line 8 (both taxes figured as explained above).

Date

Payments

Date

Payments

If you filed a joint return for 2009 but you are not filing a joint

return for 2010, see Pub. 505, chapter 4, General Rule, to

figure your share of the 2009 tax to enter on line 8.

If you did not file a return for 2009 or your 2009 tax year was

less than 12 months, do not complete line 8. Instead, enter the

amount from line 5 on line 9. However, see Exceptions to the

Penalty on page 1.

Part III—Short Method

If you can use the short method (see Form 2210, Part III, Can

You Use the Short Method?), complete lines 10 through 14 to

Entries on Form 2210. Enter on line 19 the following tax

figure your total underpayment for the year, and lines 15

payments.

through 17 to figure the penalty.

•

Column (a) — payments you made by April 15, 2010.

In certain circumstances, the IRS will waive all or part of the

•

Column (b) — payments you made after April 15, 2010,

underpayment penalty. See Waiver of Penalty on page 2.

through June 15, 2010.

•

Line 12

Column (c) — payments you made after June 15, 2010,

through September 15, 2010.

If you are a household employer and made advance EIC

•

Column (d) — payments you made after September 15, 2010,

payments, include those payments as estimated tax payments

through January 15, 2011.

as of the date you paid the wages to your employees.

When figuring your payment dates and the amounts to enter

Part IV—Regular Method

on line 19 of each column, apply the following rules.

•

Use the regular method if you are not eligible to use the short

For withheld federal income tax and excess social security or

method. See Form 2210, Part III, Must You Use the Regular

tier 1 railroad retirement tax (RRTA), you are considered to

Method.

have paid one-fourth of these amounts on each payment due

date unless you can show otherwise. You will find these

If you checked box C in Part II, complete Schedule AI before

amounts on Form 1040, lines 61 and 69; Form 1040A, line 38,

Part IV.

plus any excess social security and tier 1 RRTA included on

Form 1040NR or 1040NR-EZ filers. If you are filing Form

line 44; Form 1040NR, lines 60a, 60b, 60c, 60d, and 64; Form

1040NR or 1040NR-EZ and did not receive wages as an

1040NR-EZ, lines 18a and 18b; and Form 1041, line 24e.

employee subject to U.S. income tax withholding, the

instructions for completing Part IV are modified as follows.

If you treat withholding as paid for estimated tax

1. Skip column (a).

purposes when it was actually withheld, you must check

2. On line 18, column (b), enter one-half of the amount on

box D in Part II and complete and attach Form 2210 to

CAUTION

line 9 of Part I (unless you are using the annualized income

your return.

•

installment method).

Include all estimated tax payments you made for each period.

3. On line 19, column (b), enter the total tax payments made

Include any overpayment from your 2009 tax return you elected

through June 15, 2010, for the 2010 tax year. If you are treating

to apply to your 2010 estimated tax. If your 2009 return was

federal income tax (and excess social security or tier 1 railroad

fully paid by the due date, treat the overpayment as a payment

retirement tax) as having been withheld evenly throughout the

made on April 15, 2010. If you mail your estimated tax

year, you are considered to have paid one-third of these

payments, use the date of the U.S. postmark as the date of

amounts on each payment due date.

payment.

•

4. Skip all lines in column (b) that are shaded in column (a).

If an overpayment is generated on your 2009 return from a

payment made after the due date, treat the payment as made

Section A—Figure Your Underpayment

on the date of payment. For example, you paid $500 due on

your 2009 return on July 1, 2010, and later amended the return

Line 18

and were due a $400 refund which you elected to have applied

Enter on line 18, columns (a) through (d), the amount of your

to your estimated taxes. The $400 overpayment would be

required installment for the due date shown in each column

treated as paid on July 1.

•

heading. For most taxpayers, this is one-fourth of the required

If you paid estimated tax on January 16 through January 18,

annual payment shown in Part I, line 9. However, it may be to

2011, it is considered paid on January 15, 2011, to the extent it

your benefit to figure your required installments by using the

is applied to the fourth required installment.

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Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2010 Page 3

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