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

underpayment was due to a federally declared disaster. If you

that is 2 years after the decedent’s death.

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

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will send you a bill.

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

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

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

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

responsible for paying debts, taxes, and expenses of

covered disaster area but whose books, records, or tax

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

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

years after the decedent’s death.

relief. Also eligible are relief workers affiliated with a recognized

government or charitable organization assisting in the relief

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

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

eligibility requirements, you must call the IRS disaster hotline at

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

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

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

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

Details on the applicable disaster postponement period can

2010 or 2011.

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

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

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

by March 1, 2012.

federally declared disaster that affected you.

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

Additional Information

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

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

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

filled-in Forms 2210.

Underpayment of Estimated Tax by Farmers and Fishermen, to

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

For guidance on figuring estimated taxes for trusts and

2210.

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

Waiver of Penalty

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

Specific Instructions

underpayment will be waived if the IRS determines that:

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

Part I—Required Annual Payment

disabled, and your underpayment was due to reasonable

cause, or

Complete lines 1 through 9 to figure your required annual

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

payment.

unusual circumstance, and it would be inequitable to impose

the penalty. For federally declared disaster areas, see the

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

separate information below.

return, use the amounts shown on your amended return to

figure your underpayment. If you file an amended return after

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

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

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

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

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

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

due date to replace previously filed separate returns, use the

figure the amount of penalty to be waived).

amounts shown on the joint return to figure your underpayment.

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

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

Line 1

Worksheet on page 5 of the instructions) without regard to the

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

waiver. Enter the amount you want waived in parentheses on

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

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

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

Subtract this amount from the total penalty you figured without

line 4.

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

the regular method).

Line 2

2. Attach Form 2210 and a statement to your return

explaining the reasons you were unable to meet the estimated

Enter the total of the following amounts.

tax requirements and the time period for which you are

requesting a waiver.

IF you file...

THEN include on line 2 the amounts on...

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

1040

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

disability, attach documentation that shows your retirement date

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

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

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Uncollected social security and Medicare tax or RRTA

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

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

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

“UT”),

or other unusual circumstance, attach documentation such as

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Tax on excess golden parachute payments (identified

copies of police and insurance company reports.

as “EPP”),

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Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”),

The IRS will review the information you provide and decide

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

whether to grant your request for a waiver.

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

(identified as “From Form 8697”),

Federally declared disaster. Certain estimated tax payment

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Recapture of federal mortgage subsidy (identified as

deadlines for taxpayers who reside or have a business in a

“FMSR”), and

federally declared disaster area are postponed for a period

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Advance payments of the health coverage tax credit

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

when not eligible (identified as “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

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Instructions for Form 2210

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

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