Department of the Treasury
Internal Revenue Service
Instructions for Form 2210-F
You file your return and pay the tax due by March 1, 2012.
Section references are to the Internal Revenue Code unless
You had no tax liability for 2010, you were a U.S. citizen or
resident alien for the entire year (or an estate of a domestic
decedent or a domestic trust), and your 2010 return was (or
would have been had you been required to file) for a full 12
Future developments. The IRS has create a page on IRS.gov
for information about Form 2210-F and its instructions, at
The total tax shown on your 2011 return minus the amount of
irs.gov/form2210. Information about any future developments
tax you paid through withholding is less than $1,000. To
affecting Form 2210-F (such as legislation enacted after we
determine whether the total tax is less than $1,000, complete
release it) will be posted on that page.
lines 1 through 9.
Waiver of Penalty
Making work pay credit. The making work for pay credit
If you have an underpayment on line 13, all or part of the
penalty for that underpayment will be waived if the IRS
Advance earned income credit. The advance earned income
credit (EIC) was eliminated. If you are a household employer
In 2010 or 2011, you retired after reaching age 62 or became
and made advance EIC payments, you do not include those
disabled, and your underpayment was due to reasonable
payments as estimated tax payments.
Refundable claim of right credit. If you are claiming a credit
The underpayment was due to a casualty, disaster, or other
for repayment of amounts you included in your income in an
unusual circumstance, and it would be inequitable to impose
earlier year under a claim of right, you should include the credit
the penalty. For federally declared disasters, see the separate
in Part II, line 4i.
Purpose of Form
To request either of the above waivers, do the following.
Check box A in Part I.
If you are an individual, estate, or trust and at least two-thirds of
Complete Form 2210-F through line 15 without regard to the
your 2010 or 2011 gross income is from farming or fishing, use
waiver. Enter the amount you want waived in parentheses on
Form 2210-F to see if you owe a penalty for underpaying your
the dotted line to the left of line 16. Subtract this amount from
the total penalty you figured without regard to the waiver, and
For a definition of gross income from farming and fishing and
enter the result on line 16.
more details, see chapter 2 of Pub. 505, Tax Withholding and
Attach Form 2210-F and a statement to your return
explaining the reasons you were unable to meet the estimated
Who Must File Form 2210-F
If you are requesting a waiver due to retirement or disability,
If you checked box A or B in Part I of the form, you must figure
attach documentation that shows your retirement date (and
the penalty yourself and attach the completed form to your
your age on that date) or the date you became disabled.
If you are requesting a waiver due to a casualty, disaster
(other than a federally declared disaster as discussed below),
The IRS Will Figure the Penalty for You
or other unusual circumstance, attach documentation such as
copies of police and insurance company reports.
If you did not check box A or B in Part I, you do not need to
figure the penalty or file Form 2210-F. Complete your return as
The IRS will review the information you provide and will
usual, leave the penalty line on your return blank, and do not
decide whether to grant your request for a waiver.
attach Form 2210-F. If you owe the penalty, the IRS will send
Federally declared disaster. Certain estimated tax payment
you a bill. If you file your return by April 17, 2012, no interest will
be charged on the penalty if you pay by the date specified on
deadlines for taxpayers who reside or have a business in a
federally declared disaster area are postponed for a period
during and after the disaster. During the processing of your tax
Who Must Pay the
return, the IRS automatically identifies taxpayers located in a
covered disaster area (by county or parish) and applies the
appropriate penalty relief. Do not file Form 2210-F if your
underpayment was due to a federally declared disaster. If you
You may owe the penalty for 2011 if you did not pay at least the
still owe a penalty after the automatic waiver is applied, the IRS
will send you a bill.
1. Two-thirds of the tax shown on your 2011 return, or
2. 100% of the tax shown on your 2010 return (your 2010
An individual or a fiduciary for an estate or trust not in a
tax return must cover a 12-month period).
covered disaster area but whose books, records, or tax
professionals’ offices are in a covered area is also entitled to
Return. In these instructions, “return” refers to your original
relief. Also eligible are relief workers affiliated with a recognized
income tax return. However, an amended return is considered
government or charitable organization assisting in the relief
the original return if it is filed by the due date (including
activities in a covered disaster area. If you meet either of these
extensions) of the original return. Also, a joint return that
eligibility requirements, you must call the IRS disaster hotline at
replaces previously filed separate returns is considered the
1-866-562-5227 and identify yourself as eligible for this relief.
Details on the applicable disaster postponement period can
Exceptions to the Penalty
be found at IRS.gov. Enter ‘‘disaster relief’’ in the search box,
You will not have to pay the penalty or file this form if any of the
then select “Tax Relief in Disaster Situations.” Select the
federally declared disaster that affected you.
Feb 01, 2012
Cat. No. 52887B