Looking for a Form 2210 Templates? Download it for free!

Line 12

IF you file...

THEN include on line 2 the amounts on...

If you are a household employer and made advance EIC

1040NR

Lines 52, 54 (additional tax on distributions only), 55,

payments, include those payments as estimated tax payments

56,* and any write-ins on line 57 with the exception of:

•

as of the date you paid the wages to your employees.

Uncollected social security and Medicare tax or

RRTA tax on tips or group-term life insurance

Part IV—Regular Method

(identified as “UT”),

•

Tax on excess golden parachute payments

Use the regular method if you are not eligible to use the short

(identified as “EPP”),

method. See Form 2210, Part III, Must You Use the Regular

•

Method.

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”),

If you checked box C in Part II, complete Schedule AI before

•

Look-back interest due under section 167(g)

Part IV.

(identified as “From Form 8866”),

Form 1040NR or 1040NR-EZ filers. If you are filing Form

•

Look-back interest due under section 460(b)

1040NR or 1040NR-EZ and did not receive wages as an

(identified as “From Form 8697”),

employee subject to U.S. income tax withholding, the

•

Recapture of federal mortgage subsidy (identified

instructions for completing Part IV are modified as follows.

as “FMSR”), and

1. Skip column (a).

•

Recapture of COBRA health insurance premium

2. On line 18, column (b), enter one-half of the amount on

assistance (identified as “COBRA”).

line 9 of Part I (unless you are using the annualized income

installment method).

1041

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

3. On line 19, column (b), enter the total tax payments made

with the exception of:

•

through June 15, 2009, for the 2009 tax year. If you are treating

Look-back interest due under section 167(g)

federal income tax (and excess social security or tier 1 railroad

(identified as “From Form 8866”), and

retirement tax) as having been withheld evenly throughout the

•

Look-back interest due under section 460(b)

year, you are considered to have paid one-third of these

(identified as “From Form 8697”).

amounts on each payment due date.

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

4. Skip all lines in column (b) that are shaded in column (a).

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

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

Section A—Figure Your Underpayment

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

employment taxes were not included.

Line 18

If you file Form 1040NR-EZ, you will not have an entry on

Enter on line 18, columns (a) through (d), the amount of your

line 2.

required installment for the due date shown in each column

heading. For most taxpayers, this is one-fourth of the required

Line 6

annual payment shown in Part I, line 9. However, it may be to

Enter the taxes withheld from Form 1040, lines 61 and 69; Form

your benefit to figure your required installments by using the

1040A, line 38, plus any excess social security and tier 1

annualized income installment method. See the Schedule AI

railroad retirement tax (RRTA) included on line 44; Form

instructions beginning on page 5.

1040NR, lines 58a, 58b, 58c, 58d, and 63; or Form

Line 19

1040NR-EZ, line 18. For an estate or trust, enter the amount

from Form 1041, line 24e.

Table 1 — List your estimated tax payments for 2009.

Before completing line 19, enter in Table 1 the payments you

Line 8

made for 2009. Include the following payments.

•

Figure your 2008 tax using the taxes and credits shown on your

Any overpayment from your 2008 return applied to your 2009

2008 tax return. Use the same type of taxes and credits as

estimated tax payments. Generally, treat the payment as made

shown on lines 1, 2, and 3 of this Form 2210.

on April 15, 2009.

•

Estimated tax payments you made for the 2009 tax year, plus

Enter the 2008 tax you figured above unless you meet one

any federal income tax and excess social security and tier 1

of the following exceptions.

•

railroad retirement tax withheld.

If the adjusted gross income shown on your 2008 return is

•

Any advance EIC payments you made as a household

more than $150,000 ($75,000 if married filing separately for

employer. Include those payments as estimated tax payments

2009), enter 110% of that amount.

•

as of the date you paid the wages to your employees.

If you are a qualified individual with a small business and you

•

Any payment made on your balance due return for 2009. Use

checked box F in Part II, enter 90% of that amount.

the date you filed (or will file) your return or April 15, 2010,

If you are filing a joint return for 2009, but you did not file a

whichever is earlier, as the payment date.

joint return for 2008, add the tax shown on your 2008 return to

the tax shown on your spouse’s 2008 return and enter the total

on line 8 (both taxes figured as explained above).

Table 1. Estimated Tax Payments

If you filed a joint return for 2008 but you are not filing a joint

return for 2009, see Pub. 505, chapter 4, General Rule, to

Date

Payments

Date

Payments

figure your share of the 2008 tax to enter on line 8.

If you did not file a return for 2008 or your 2008 tax year was

less than 12 months, do not complete line 8. Instead, enter the

amount from line 5 on line 9. However, see Exceptions to the

Penalty on page 1.

Part III—Short Method

If you can use the short method (see Form 2210, Part III, Can

You Use the Short Method?), complete lines 10 through 14 to

figure your total underpayment for the year, and lines 15

through 17 to figure the penalty.

Entries on Form 2210. In column (a), enter the tax payments

In certain circumstances, the IRS will waive all or part of the

you made by April 15, 2009; in column (b), enter payments you

underpayment penalty. See Waiver of Penalty on page 2.

made after April 15 through June 15, 2009; in column (c), enter

-3-

Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2009 Page 3

Related Articles

Related forms

Related Categories