Instructions For Form 2210 - 2008 (Page 3 of 6) in pdf

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the tax shown on your spouse’s 2007 return and enter the total

Any payment made on your balance due return for 2008. Use

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

the date you filed (or will file) your return or April 15, 2009,

whichever is earlier, as the payment date.

If you filed a joint return for 2007 but you are not filing a joint

return for 2008, see Pub. 505, chapter 4, General Rule, to

figure your share of the 2007 tax to enter on line 8.

Table 1. Estimated Tax Payments

If you did not file a return for 2007 or your 2007 tax year was

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

Date

Payments

Date

Payments

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

figure your total underpayment for the year, and lines 15

through 17 to figure the penalty.

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

underpayment penalty. See Waiver of Penalty on page 2.

Line 12

Entries on Form 2210. In column (a), enter the tax payments

you made by April 15, 2008; in column (b), enter payments you

If you are a household employer and made advance EIC

made after April 15 through June 15, 2008; in column (c), enter

payments, include those payments as estimated tax payments

payments you made after June 15 through September 15,

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

2008; and in column (d), enter payments you made after

September 15, 2008, through January 15, 2009.

Part IV—Regular Method

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

When figuring your payment dates and the amounts to enter

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

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

Method.

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For withheld federal income tax and excess social security or

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

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

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

Part IV.

date unless you can show otherwise. You will find these

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

amounts on Form 1040, lines 62 and 65; Form 1040A, line 38

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

plus any excess social security and tier 1 RRTA included on

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

line 43; Form 1040NR, lines 58, 60, 65, 66a, 66b, 67a, and 67b;

instructions for completing Part IV are modified as follows.

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

1. Skip column (a).

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

If you treat withholding as paid for estimated tax

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

purposes when it was actually withheld, you must check

installment method).

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

CAUTION

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

your return.

through June 15, 2008, for the 2008 tax year. If you are treating

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Include all estimated tax payments you made, from Table 1

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

above, for each period. Include any overpayment from your

retirement tax) as having been withheld evenly throughout the

2007 tax return you elected to apply to your 2008 estimated tax.

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

If your 2007 return was fully paid by the due date, treat the

amounts on each payment due date.

overpayment as a payment made on April 15, 2008.

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

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If an overpayment is generated on your 2007 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 2007 return on July 1 and later amended the return and

Line 18

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

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

your estimated taxes. The $400 overpayment would be treated

required installment for the due date shown in each column

as paid on July 1.

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

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If you file your return and pay the tax due by February 2,

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

2009, include on line 19, column (d), the amount of tax you pay

your benefit to figure your required installments by using the

with your tax return. In this case, you will not owe a penalty for

annualized income installment method. See the Schedule AI

the payment due on January 15, 2009.

instructions beginning on page 5.

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If you paid estimated tax on June 16, 2008, it is considered

Line 19

paid on June 15, 2008, to the extent it is applied to the second

required installment.

Table 1 — List your estimated tax payments for 2008.

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

Example 1. You filed your 2007 tax return on June 1, 2008,

made for 2008. Include the following payments.

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showing a $2,000 refund. You elected to have $1,000 of your

Any overpayment from your 2007 return applied to your 2008

2007 overpayment applied to your 2008 estimated tax

estimated tax payments. Generally, treat the payment as made

payments. In 2008, you had $4,000 of federal income tax

on April 15, 2008.

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withheld from wages. You also made $500 estimated tax

Estimated tax payments you made for the 2008 tax year, plus

payments on 9/15/08 and 1/15/09. On line 19, column (a), enter

any federal income tax and excess social security and tier 1

$2,000 ($1,000 withholding + $1,000 overpayment), $1,000

railroad retirement tax withheld.

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(withholding) in column (b), and $1,500 ($1,000 withholding +

Any advance EIC payments you made as a household

$500 estimated tax payment) in columns (c) and (d).

employer. Include those payments as estimated tax payments

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

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Instructions For Form 2210 - 2008 Page 3

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