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Page 2 of 6 Instructions for Form 2210

10:12 - 18-OCT-2011

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Estates and trusts. No penalty applies to either of the

underpayment was due to a federally declared disaster. If you

following.

still owe a penalty after the automatic waiver is applied, the IRS

•

A decedent’s estate for any tax year ending before the date

will send you a bill.

that is 2 years after the decedent’s death.

•

A trust that was treated as owned by the decedent if the trust

An individual or a fiduciary for an estate or trust not in a

will receive the residue of the decedent’s estate under the will

covered disaster area but whose books, records, or tax

(or if no will is admitted to probate, the trust primarily

professionals’ offices are in a covered area is also entitled to

responsible for paying debts, taxes, and expenses of

relief. Also eligible are relief workers affiliated with a recognized

administration) for any tax year ending before the date that is 2

government or charitable organization assisting in the relief

years after the decedent’s death.

activities in a covered disaster area. If you meet either of these

eligibility requirements, you must call the IRS disaster hotline at

Farmers and fishermen. If you meet both tests 1 and 2

1-866-562-5227 and identify yourself as eligible for this relief.

below, you do not owe a penalty for underpaying estimated tax.

1. Your gross income from farming or fishing is at least

Details on the applicable disaster postponement period can

two-thirds of your annual gross income from all sources for

be found at IRS.gov. Enter ‘‘disaster relief’’ in the search box,

2010 or 2011.

then select “Tax Relief in Disaster Situations.” Select the

2. You filed Form 1040 or 1041 and paid the entire tax due

federally declared disaster that affected you.

by March 1, 2012.

Additional Information

See chapter 2 of Pub. 505, Tax Withholding and Estimated

See Pub. 505, chapter 4, for more details and examples of

Tax, for the definition of gross income from farming and fishing.

filled-in Forms 2210.

If you meet test 1 but not test 2, use Form 2210-F,

For guidance on figuring estimated taxes for trusts and

Underpayment of Estimated Tax by Farmers and Fishermen, to

certain estates, see Notice 87-32, 1987-1 C.B. 477.

see if you owe a penalty. If you do not meet test 1, use Form

2210.

Waiver of Penalty

Specific Instructions

If you have an underpayment, all or part of the penalty for that

underpayment will be waived if the IRS determines that:

Part I—Required Annual Payment

•

In 2010 or 2011, you retired after reaching age 62 or became

Complete lines 1 through 9 to figure your required annual

disabled, and your underpayment was due to reasonable

payment.

cause, or

•

The underpayment was due to a casualty, disaster, or other

unusual circumstance, and it would be inequitable to impose

If you file an amended return by the due date of your original

the penalty. For federally declared disaster areas, see the

return, use the amounts shown on your amended return to

separate information below.

figure your underpayment. If you file an amended return after

the due date, use the amounts shown on the original return.

To request either of the above waivers, do the following.

Exception. If you and your spouse file a joint return after the

1. Check box A or box B in Part II.

due date to replace previously filed separate returns, use the

a. If you checked box A, complete only page 1 of Form

amounts shown on the joint return to figure your underpayment.

2210 and attach it to your tax return (you are not required to

figure the amount of penalty to be waived).

b. If you checked box B, complete Form 2210 through line

Line 1

16 (or if you use the regular method, line 26 plus the Penalty

Enter the amount from Form 1040, line 55; Form 1040A, line

Worksheet on page 4 of the instructions) without regard to the

35; Form 1040NR, line 52; or Form 1040NR-EZ, line 15. For an

waiver. Enter the amount you want waived in parentheses on

estate or trust, enter the amount from Form 1041, Schedule G,

the dotted line next to line 17 (line 27 for the regular method).

line 4.

Subtract this amount from the total penalty you figured without

regard to the waiver, and enter the result on line 17 (line 27 for

Line 2

the regular method).

2. Attach Form 2210 and a statement to your return

Enter the total of the following amounts.

explaining the reasons you were unable to meet the estimated

IF you file...

THEN include on line 2 the amounts on...

tax requirements and the time period for which you are

requesting a waiver.

1040

Lines 56, 58 (additional tax on distributions only), 59a,

3. If you are requesting a waiver due to retirement or

59b,* and any write-ins on line 60 with the exception of:

disability, attach documentation that shows your retirement date

•

Uncollected social security and Medicare tax or RRTA

(and your age on that date) or the date you became disabled.

tax on tips or group-term life insurance (identified as

4. If you are requesting a waiver due to a casualty, disaster

“UT”),

(other than a federally declared disaster as discussed below),

•

Tax on excess golden parachute payments (identified

or other unusual circumstance, attach documentation such as

as “EPP”),

copies of police and insurance company reports.

•

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”),

•

Look-back interest due under section 167(g) (identified

The IRS will review the information you provide and decide

as “From Form 8866”), and under section 460(b)

whether to grant your request for a waiver.

(identified as “From Form 8697”),

•

Recapture of federal mortgage subsidy (identified as

Federally declared disaster. Certain estimated tax payment

“FMSR”), and

deadlines for taxpayers who reside or have a business in a

•

Additional tax on advance payments of health

federally declared disaster area are postponed for a period

coverage tax credit when not eligible (identified as

during and after the disaster. During the processing of your tax

“HCTC”).

return, the IRS automatically identifies taxpayers located in a

1040A

Line 36

covered disaster area (by county or parish) and applies the

appropriate penalty relief. Do not file Form 2210 if your

-2-

Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2011 Page 2

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