Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2010 Page 2

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Line 8
Exception. If you and your spouse file a joint return after the
due date to replace previously filed separate returns, use the
Enter the taxes withheld shown on Form 1040, lines 61 and 69;
amounts shown on the joint return to figure your underpayment.
Form 1040NR, lines 60a, 60b, 60c, 60d, and 64; and Form
1041, line 24e.
Line 2
Form 8689 filers. Also enter on this line the amount(s) from
Enter the total of the following amounts on line 2.
Form 8689, lines 40 and 44, that you entered on line 72 of your
2010 Form 1040.
IF you file...
THEN include on line 2 the amounts on...
Line 10
1040
Lines 56, 58 (additional tax on distributions only), 59,*
Figure your 2009 tax using the taxes and credits shown on your
and any write-ins on line 60 with the exception of:
2009 tax return. Use the same type of taxes and credits as
Uncollected social security and Medicare tax or
shown on lines 1, 2, and 4 of this form.
RRTA tax on tips or on group-term life insurance
If you are filing a joint return for 2010 but you did not file a
(identified by “UT”),
joint return for 2009, add the tax shown on your 2009 return to
Tax on excess golden parachute payments
the tax shown on your spouse’s 2009 return and enter the total
(identified by “EPP”),
on line 10 (both taxes figured as explained above).
Excise tax on insider stock compensation from an
If you filed a joint return for 2009 but you are not filing a joint
expatriated corporation (identified as “ISC”),
return for 2010, see Pub. 505, chapter 4, General Rule, to
Look-back interest due under section 167(g)
figure your share of the 2009 tax to enter on line 10.
(identified as “From Form 8866”),
If you did not file a return for 2009 or if your 2009 tax year
Look-back interest due under section 460(b)
was less than 12 months, do not complete line 10. Instead,
(identified as “From Form 8697”),
enter the amount from line 7 on line 11. However, see
Recapture of federal mortgage subsidy (identified
Exceptions to the Penalty on page 1.
as “FMSR”), and
Line 12
Additional tax on advance payments of health
If you are a household employer and made advance EIC
coverage tax credit when not eligible (identified as
payments, include those payments as estimated tax payments
“HCTC”).
as of the date you paid the wages to your employee(s).
1040NR
Lines 53, 54, 56 (additional tax on distributions only),
57, 58,* and any write-ins on line 59 with the
Paperwork Reduction Act Notice. We ask for the information
exception of:
on this form to carry out the Internal Revenue laws of the United
Uncollected social security and Medicare tax or
States. You are required to give us the information. We need it
RRTA tax on tips or on group-term life insurance
to ensure that you are complying with these laws and to allow
(identified by “UT”),
us to figure and collect the right amount of tax.
Tax on excess golden parachute payments
You are not required to provide the information requested on
(identified by “EPP”),
a form that is subject to the Paperwork Reduction Act unless
Excise tax on insider stock compensation from an
the form displays a valid OMB control number. Books or
expatriated corporation (identified as “ISC”),
records relating to a form or its instructions must be retained as
Look-back interest due under section 167(g)
long as their contents may become material in the
(identified as “From Form 8866”),
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Look-back interest due under section 460(b)
section 6103.
(identified as “From Form 8697”),
Recapture of federal mortgage subsidy (identified
The time needed to complete and file this form will vary
as “FMSR”), and
depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB
Additional tax on advance payments of health
control number 1545-0074 and is included in the estimates
coverage tax credit when not eligible (identified as
“HCTC”).
shown in the instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form
1041
Schedule G, lines 5, 6,* and any write-ins on line 7
is shown below. Recordkeeping, 39 min.; Learning about the
with the exception of:
law or the form, 10 min.; Preparing the form, 37 min.;
Look-back interest due under section 167(g)
Copying, assembling, and sending the form to the IRS, 20
(identified as “From Form 8866”), and
min.
Look-back interest due under section 460(b)
If you have comments concerning the accuracy of these time
(identified as “From Form 8697”).
estimates or suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for the
*If you are a household employer, include your household employment taxes
(before subtracting advance EIC payments made to your employee(s)) on
tax return with which this form is filed.
line 2 only if you had federal income tax withheld from your income and
would be required to make estimated tax payments even if the household
employment taxes were not included.
-2-

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