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Page 3 of 6 Instructions for Form 2210

10:12 - 18-OCT-2011

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Part IV—Regular Method

IF you file...

THEN include on line 2 the amounts on...

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

1040NR

Lines 53, 54, 56 (additional tax on distributions only), 57,

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

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

•

Method.

Uncollected social security and Medicare tax or RRTA

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

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

“UT”),

Part IV.

•

Tax on excess golden parachute payments (identified

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

as “EPP”),

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

•

Excise tax on insider stock compensation from an

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

expatriated corporation (identified as “ISC”),

instructions for completing Part IV are modified as follows.

•

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

1. Skip column (a).

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

(identified as “From Form 8697”),

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

•

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

Recapture of federal mortgage subsidy (identified as

“FMSR”), and

installment method).

•

Additional tax on advance payments of health

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

coverage tax credit when not eligible (identified as

through June 15, 2011, for the 2011 tax year. If you are treating

“HCTC”).

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

retirement tax) as having been withheld evenly throughout the

1041

Schedule G, lines 5, 6,* and any write-ins on line 7 with

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

the exception of:

amounts on each payment due date.

•

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

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

as “From Form 8866”).

•

Look-back interest due under section 460(b) (identified

Section A—Figure Your Underpayment

as “From Form 8697”).

Line 18

*If you are a household employer, include your household employment taxes on

line 2 only if you had federal income tax withheld from your income and would be

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

required to make estimated tax payments even if the household employment

required installment for the due date shown in each column

taxes were not included.

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

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

If you file Form 1040NR-EZ, you will not have an entry on

your benefit to figure your required installments by using the

line 2.

annualized income installment method. See the Schedule AI

instructions beginning on page 5.

Line 6

Line 19

Enter the taxes withheld from Form 1040, lines 62 and 69; Form

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

Table 1 — List your estimated tax payments for 2011.

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

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

1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form

made for 2011. Include the following payments.

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

•

Any overpayment from your 2010 return applied to your 2011

amount from Form 1041, line 24e.

estimated tax payments. Generally, treat the payment as made

on April 15, 2011.

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

•

Estimated tax payments you made for the 2011 tax year, plus

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

any federal income tax and excess social security and tier 1

2011 Form 1040.

railroad retirement tax withheld.

•

Any payment made on your balance due return for 2011. Use

Line 8

the date you filed (or will file) your return or April 15, 2012,

Figure your 2010 tax using the taxes and credits shown on your

whichever is earlier, as the payment date.

2010 tax return. Use the same type of taxes and credits as

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

Table 1. Estimated Tax Payments

Enter the 2010 tax you figured above unless the adjusted

gross income on your 2010 return is more than $150,000

Date

Payments

Date

Payments

($75,000 if married filing separately for 2011), then enter 110%

of that amount.

If you are filing a joint return for 2011, but you did not file a

joint return for 2010, add the tax shown on your 2010 return to

the tax shown on your spouse’s 2010 return and enter the total

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

If you filed a joint return for 2010 but you are not filing a joint

return for 2011, see Pub. 505, chapter 4, General Rule, to

figure your share of the 2010 tax to enter on line 8.

If you did not file a return for 2010 or your 2010 tax year was

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

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

payments.

•

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

Column (a) — payments you made by April 15, 2011.

•

Penalty on page 1.

Column (b) — payments you made after April 15, 2011,

through June 15, 2011.

•

Part III—Short Method

Column (c) — payments you made after June 15, 2011,

through September 15, 2011.

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

•

Column (d) — payments you made after September 15, 2011,

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

through January 15, 2012.

figure your total underpayment for the year, and lines 15

When figuring your payment dates and the amounts to enter

through 17 to figure the penalty.

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

•

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

For withheld federal income tax and excess social security or

underpayment penalty. See Waiver of Penalty on page 2.

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

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Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2011 Page 3

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