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Estates and trusts. No penalty applies to either of the

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

following.

covered disaster area but whose books, records, or tax

•

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

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

that is 2 years after the decedent’s death.

relief. Also eligible are relief workers affiliated with a recognized

•

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

government or charitable organization assisting in the relief

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

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

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

eligibility requirements, you must call the IRS disaster hotline at

responsible for paying debts, taxes, and expenses of

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

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

Details on the applicable disaster postponement period can

years after the decedent’s death.

be found at Click on the “Individuals” tab, select

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

“Tax Relief in Disaster Situations,” and then the federally

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

declared disaster that affected you.

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

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

Additional Information

2008 or 2009.

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

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

filled-in Forms 2210.

by March 1, 2010.

For guidance on figuring estimated taxes for trusts and

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

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

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

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

Underpayment of Estimated Tax by Farmers and Fishermen, to

Specific Instructions

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

2210.

Part I—Required Annual Payment

Waiver of Penalty

Complete lines 1 through 9 to figure your required annual

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

payment.

underpayment will be waived if the IRS determines that:

•

In 2008 or 2009, you retired after reaching age 62 or became

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

disabled, and your underpayment was due to reasonable

return, use the amounts shown on your amended return to

cause, or

figure your underpayment. If you file an amended return after

•

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

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

unusual circumstance, and it would be inequitable to impose

the penalty. For federally declared disaster areas, see the

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

separate information below.

due date to replace previously filed separate returns, use the

•

The underpayment was caused by adjustments made to

amounts shown on the joint return to figure your underpayment.

income tax withholding tables that took effect in spring 2009.

Line 1

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

•

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

Check box A or box B in Part II.

•

35; Form 1040NR, line 51; or Form 1040NR-EZ, line 15. For an

If you checked box A, complete only page 1 of Form 2210

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

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

line 4.

the amount of penalty to be waived).

•

If you checked box B, complete Form 2210 through line 16

Line 2

(line 30 if you use the regular method) without regard to the

waiver. Enter the amount you want waived in parentheses on

Enter the total of the following amounts.

the dotted line next to line 17 (line 31 for the regular method).

Subtract this amount from the total penalty you figured without

IF you file...

THEN include on line 2 the amounts on...

regard to the waiver, and enter the result on line 17 (line 31 for

1040

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

the regular method).

•

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

Attach Form 2210 and a statement to your return explaining

•

Uncollected social security and Medicare tax or

the reasons you were unable to meet the estimated tax

RRTA tax on tips or group-term life insurance

requirements and the time period for which you are requesting

(identified as “UT”),

a waiver.

•

Tax on excess golden parachute payments

If you are requesting a waiver due to retirement or disability,

(identified as “EPP”),

attach documentation that shows your retirement date (and

•

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

Excise tax on insider stock compensation from an

•

expatriated corporation (identified as “ISC”),

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

•

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

Look-back interest due under section 167(g)

or other unusual circumstance, attach documentation such as

(identified as “From Form 8866”),

•

copies of police and insurance company reports.

Look-back interest due under section 460(b)

(identified as “From Form 8697”),

The IRS will review the information you provide and decide

•

Recapture of federal mortgage subsidy (identified

whether to grant your request for a waiver.

as “FMSR”), and

Federally declared disaster. Certain estimated tax payment

•

Recapture of COBRA health insurance premium

deadlines for taxpayers who reside or have a business in a

assistance (identified as “COBRA”).

federally declared disaster area are postponed for a period

1040A

Line 36

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

return, the IRS automatically identifies taxpayers located in a

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

covered disaster area (by county or parish) and applies the

(prior to subtracting advance EIC payments made to your employee(s)) on

appropriate penalty relief. Do not file Form 2210 if your

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

underpayment was due to a federally declared disaster. If you

would be required to make estimated tax payments even if the household

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

employment taxes were not included.

will send you a bill.

-2-

Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2009 Page 2

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