Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2011 Page 5

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Worksheet for Form 2210, Part IV, Section
B—Figure the Penalty
Keep for Your Records
Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the same manner. If multiple
estimated tax payments are applied to the underpayment amount in a column of line 1a, you will need to make more than one computation
for that column.
Payment Due Dates
(a)
(b)
(c)
(d)
4/15/11
6/15/11
9/15/11
1/15/12
1a Enter your underpayment from Part IV, Section A, line 25 . .
1a
1b Date and amount of each payment applied to the
underpayment in the same column. Do not enter more than
the underpayment amount on line 1a for each column (see
instructions).
Note. Your payments are applied in the order made first to
any underpayment balance in an earlier column until that
1b
underpayment is fully paid.
Rate Period 1: April 16, 2011 — June 30, 2011
2
2
Computation starting dates for this period . . . . . . . . . . . . .
4/15/11
6/15/11
Days:
Days:
3
Number of days from the date on line 2 to the date the
amount on line 1a was paid or 6/30/11, whichever is earlier
3
4
Underpayment
Number of days
×
× .04
on line 1a
on line 3
365
4
$
$
Rate Period 2: July 1, 2011 — September 30, 2011
5
Computation starting dates for this period . . . . . . . . . . . . .
5
6/30/11
6/30/11
9/15/11
Days:
Days:
Days:
6
Number of days from the date on line 5 to the date the
amount on line 1a was paid or 9/30/11, whichever is earlier
6
7
Underpayment
Number of days
×
× .04
on line 1a
on line 6
7
365
$
$
$
Rate Period 3: October 1, 2011 — December 31, 2011
8
8
Computation starting dates for this period . . . . . . . . . . . . .
9/30/11
9/30/11
9/30/11
Days:
Days:
Days:
9
Number of days from the date on line 8 to the date the
amount on line 1a was paid or 12/31/11, whichever is earlier
9
10
Underpayment
Number of days
×
× .03
on line 1a
on line 9
365
10 $
$
$
Rate Period 4: January 1, 2012 — April 15, 2012
11 Computation starting dates for this period . . . . . . . . . . . . .
11
12/31/11
12/31/11
12/31/11
1/15/12
Days:
Days:
Days:
Days:
12 Number of days from the date on line 11 to the date the
amount on line 1a was paid or 4/15/12, whichever is earlier
12
13
Underpayment
Number of days
×
× .03
on line 1a
on line 12
366
13 $
$
$
$
14 Penalty. Add all amounts on lines 4, 7, 10, and 13 in all columns. Enter the total here and on line 27
of Part IV, Section B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
$
-5-
Instructions for Form 2210

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