Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2010

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2010
Department of the Treasury
Internal Revenue Service
Instructions for Form 2210-F
determine whether the total tax is less than $1,000, complete
Section references are to the Internal Revenue Code unless
lines 1 through 9.
otherwise noted.
General Instructions
Waiver of Penalty
If you have an underpayment on line 13, all or part of the
What’s New
penalty for that underpayment will be waived if the IRS
determines that:
Decreased estimated tax payments for qualified individuals
In 2009 or 2010, you retired after reaching age 62 or became
with small businesses. This special provision has expired for
disabled, and your underpayment was due to reasonable
tax years beginning after December 31, 2009.
cause, or
Purpose of Form
The underpayment was due to a casualty, disaster, or other
unusual circumstance, and it would be inequitable to impose
If you are an individual, estate, or trust and at least two-thirds of
the penalty. For federally declared disasters, see the separate
your 2009 or 2010 gross income is from farming or fishing, use
information below.
Form 2210-F to see if you owe a penalty for underpaying your
To request either of the above waivers, do the following.
estimated tax.
Check box A in Part I.
Complete Form 2210-F through line 15 without regard to the
For a definition of gross income from farming and fishing and
waiver. Enter the amount you want waived in parentheses on
more details, see chapter 2 of Pub. 505, Tax Withholding and
the dotted line to the left of line 16. Subtract this amount from
Estimated Tax.
the total penalty you figured without regard to the waiver, and
enter the result on line 16.
Who Must File Form 2210-F
Attach Form 2210-F and a statement to your return
explaining the reasons you were unable to meet the estimated
If you checked box A or B in Part I of the form, you must figure
tax requirements.
the penalty yourself and attach the completed form to your
If you are requesting a waiver due to retirement or disability,
return.
attach documentation that shows your retirement date (and
your age on that date) or the date you became disabled.
If you are requesting a waiver due to a casualty, disaster
The IRS Will Figure the Penalty for You
(other than a federally declared disaster as discussed below),
or other unusual circumstance, attach documentation such as
If you did not check box A or B in Part I, you do not need to
copies of police and insurance company reports.
figure the penalty or file Form 2210-F. Complete your return as
usual, leave the penalty line on your return blank, and do not
The IRS will review the information you provide and will
attach Form 2210-F. If you owe the penalty, the IRS will send
decide whether to grant your request for a waiver.
you a bill. If you file your return by April 18, 2011, no interest will
be charged on the penalty if you pay by the date specified on
Federally declared disaster. Certain estimated tax payment
the bill.
deadlines for taxpayers who reside or have a business in a
federally declared disaster area are postponed for a period
during and after the disaster. During the processing of your tax
Who Must Pay the
return, the IRS automatically identifies taxpayers located in a
covered disaster area (by county or parish) and applies the
Underpayment Penalty
appropriate penalty relief. Do not file Form 2210-F if your
You may owe the penalty for 2010 if you did not pay at least the
underpayment was due to a federally declared disaster. If you
smaller of:
still owe a penalty after the automatic waiver is applied, the IRS
1. Two-thirds of the tax shown on your 2010 return, or
will send you a bill.
2. 100% of the tax shown on your 2009 return (your 2009
An individual or a fiduciary for an estate or trust not in a
tax return must cover a 12-month period).
covered disaster area but whose books, records, or tax
professionals’ offices are in a covered area is also entitled to
relief. Also eligible are relief workers affiliated with a recognized
Return. In these instructions, “return” refers to your original
government or charitable organization assisting in the relief
income tax return. However, an amended return is considered
activities in a covered disaster area. If you meet either of these
the original return if it is filed by the due date (including
eligibility requirements, you must call the IRS disaster hotline at
extensions) of the original return. Also, a joint return that
1-866-562-5227 and identify yourself as eligible for this relief.
replaces previously filed separate returns is considered the
original return.
Details on the applicable disaster postponement period can
be found at IRS.gov. Enter ‘‘disaster relief’’ in the search box,
Exceptions to the Penalty
then select “Tax Relief in Disaster Situations.” Select the
federally declared disaster that affected you.
You will not have to pay the penalty or file this form if any of the
following applies.
Specific Instructions
You file your return and pay the tax due by March 1, 2011.
You had no tax liability for 2009, you were a U.S. citizen or
Complete lines 1 through 11 to figure your required annual
resident alien for the entire year (or an estate of a domestic
payment.
decedent or a domestic trust), and your 2009 return was (or
would have been had you been required to file) for a full 12
If you file an amended return by the due date of your original
months.
return, use the amounts shown on your amended return to
The total tax shown on your 2010 return minus the amount of
figure your underpayment. If you file an amended return after
tax you paid through withholding is less than $1,000. To
the due date, use the amounts shown on the original return.
Cat. No. 52887B

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