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Specific Instructions

*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 required to make estimated tax payments even if the household

Complete lines 1 through 11 to figure your required annual

employment taxes were not included.

payment.

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

Line 4

return, use the amounts shown on your amended return to

To figure the amount of the section 1341 credit, see

figure your underpayment. If you file an amended return after

Repayments in Pub. 525, Taxable and Nontaxable Income.

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

Line 8

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

due date to replace previously filed separate returns, use the

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

amounts shown on the joint return to figure your underpayment.

Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041,

line 24e.

Line 2

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

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

Enter the total of the following amounts on line 2.

2011 Form 1040.

IF you file...

THEN include on line 2 the amounts on...

Line 10

1040

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

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

59a,* 59b,and any write-ins on line 60 with the

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

exception of:

shown on lines 1, 2, and 4a through 4i of this form.

•

Uncollected social security and Medicare tax or

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

RRTA tax on tips or on group-term life insurance

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

(identified as “UT”),

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

•

Tax on excess golden parachute payments

on line 10 (both taxes figured as explained above).

(identified as “EPP”),

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

•

Excise tax on insider stock compensation from an

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

expatriated corporation (identified as “ISC”),

figure your share of the 2010 tax to enter on line 10.

•

Look-back interest due under section 167(g)

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

(identified as “From Form 8866”),

was less than 12 months, do not complete line 10. Instead,

•

Look-back interest due under section 460(b)

enter the amount from line 7 on line 11. However, see

(identified as “From Form 8697”),

Exceptions to the Penalty on page 1.

•

Recapture of federal mortgage subsidy (identified

Paperwork Reduction Act Notice. We ask for the information

as “FMSR”), and

on this form to carry out the Internal Revenue laws of the United

•

Advance payments of the health coverage tax credit

States. You are required to give us the information. We need it

when not eligible (identified as “HCTC”).

to ensure that you are complying with these laws and to allow

1040NR

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

us to figure and collect the right amount of tax.

57, 58a,* 58b, and any write-ins on line 59 with the

You are not required to provide the information requested on

exception of:

a form that is subject to the Paperwork Reduction Act unless

•

Uncollected social security and Medicare tax or

the form displays a valid OMB control number. Books or

RRTA tax on tips or on group-term life insurance

records relating to a form or its instructions must be retained as

(identified as “UT”),

long as their contents may become material in the

•

Tax on excess golden parachute payments

administration of any Internal Revenue law. Generally, tax

(identified as “EPP”),

returns and return information are confidential, as required by

•

Excise tax on insider stock compensation from an

section 6103.

expatriated corporation (identified as “ISC”),

The time needed to complete and file this form will vary

•

Look-back interest due under section 167(g)

depending on individual circumstances. The estimated burden

(identified as “From Form 8866”),

for individual taxpayers filing this form is approved under OMB

•

Look-back interest due under section 460(b)

control number 1545-0074 and is included in the estimates

(identified as “From Form 8697”),

shown in the instructions for their individual income tax return.

•

Recapture of federal mortgage subsidy (identified

The estimated burden for all other taxpayers who file this form

as “FMSR”), and

is as follows. Recordkeeping, 39 min.; Learning about the

•

law or the form, 10 min.; Preparing the form, 37 min.;

Advance payments of the health coverage tax credit

Copying, assembling, and sending the form to the IRS, 20

when not eligible (identified as “HCTC”).

min.

1041

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

If you have comments concerning the accuracy of these time

with the exception of:

estimates or suggestions for making this form simpler, we

•

Look-back interest due under section 167(g)

would be happy to hear from you. See the instructions for the

(identified as “From Form 8866”),

tax return with which this form is filed.

•

Look-back interest due under section 460(b)

(identified as “From Form 8697”).

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Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2011 Page 2

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