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payments you made after June 15 through September 15,

Use line 29 to figure the number of days the underpayment

2009; and in column (d), enter payments you made after

remained unpaid. Use line 30 to figure the actual penalty

September 15, 2009, through January 15, 2010.

amount by applying the rate to the underpayment for the

number of days it remained unpaid.

When figuring your payment dates and the amounts to enter

on line 19 of each column, apply the following rules.

Example 2. You had a $500 underpayment remaining after

•

For withheld federal income tax and excess social security or

your April 15 payment. The June 15 installment required a

tier 1 railroad retirement tax (RRTA), you are considered to

payment of $1,200. On June 10, you made a payment of

have paid one-fourth of these amounts on each payment due

$1,200 to cover the June 15 installment. However, $500 of this

date unless you can show otherwise. You will find these

payment is applied first to the April 15 installment. The penalty

amounts on Form 1040, lines 61 and 69; Form 1040A, line 38,

for the April 15 installment is figured from April 15 to June 10

plus any excess social security and tier 1 RRTA included on

(56 days). The amount remaining to be applied to the June 15

line 44; Form 1040NR, lines 58a, 58b, 58c, 58d, and 63; Form

installment is $700.

1040NR-EZ, line 18; and Form 1041, line 24e.

Total days per rate period. If an underpayment remained

unpaid for the entire rate period, use the chart below to

If you treat withholding as paid for estimated tax

determine the number of days to enter in each column. The

purposes when it was actually withheld, you must check

chart is organized in the same format as Form 2210, Part IV,

box D in Part II and complete and attach Form 2210 to

CAUTION

Section B.

your return.

•

Include all estimated tax payments you made for each period.

Include any overpayment from your 2008 tax return you elected

Table 2. Chart of Total Days

to apply to your 2009 estimated tax. If your 2008 return was

fully paid by the due date, treat the overpayment as a payment

Rate Period

(a)

(b)

(c)

(d)

made on April 15, 2009.

•

If an overpayment is generated on your 2008 return from a

April 16, 2009 –

365

304

212

payment made after the due date, treat the payment as made

April 15, 2010

on the date of payment. For example, you paid $500 due on

your 2008 return on July 1 and later amended the return and

were due a $400 refund which you elected to have applied to

For example, if you have an underpayment on line 25,

your estimated taxes. The $400 overpayment would be treated

column (a), but Table 1 shows no payments made by

as paid on July 1.

4/15/10, you would enter “365” on line 29, column (a).

•

If you file your return and pay the tax due by February 1,

2010, include on line 19, column (d), the amount of tax you pay

with your tax return. In this case, you will not owe a penalty for

If you make a payment during a rate period, see Table

the payment due on January 15, 2010.

TIP

4-1 (Pub. 505, chapter 4) for an easy way to figure the

number of days the payment is late.

Example 1. You filed your 2008 tax return on June 1, 2009,

showing a $2,000 refund. You elected to have $1,000 of your

First, complete Section B, column (a), lines 29 and 30, for an

2008 overpayment applied to your 2009 estimated tax

underpayment shown on line 25, column (a). If there is also an

payments. In 2009, you had $4,000 of federal income tax

underpayment shown in column (b), (c), or (d) on line 25, then

withheld from wages. You also made $500 estimated tax

complete lines 29 and 30 for those columns in a similar manner.

payments on 9/15/09 and 1/15/10. On line 19, column (a), enter

$2,000 ($1,000 withholding + $1,000 overpayment), $1,000

Line 29

(withholding) in column (b), and $1,500 ($1,000 withholding +

$500 estimated tax payment) in columns (c) and (d).

If there was only one payment made between 4/15/09 and

4/15/10, enter on line 29, column (a), the number of days from

Line 25

4/15/09 to the date that payment was made. If no payments are

listed, enter “365”.

If line 25 is zero for all payment periods, you do not owe a

penalty. But if you checked box C or D in Part II, you must file

Example 3. You had an underpayment of $1,000 on line

Form 2210 with your return. If you checked box E, you must file

25, column (a), and your only estimated tax payment was

page 1 of Form 2210 with your return.

$1,500 made on 9/15. Enter “153” (number of days from 4/15 to

9/15) on line 29, column (a).

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

underpayment penalty. See Waiver of Penalty on page 2.

More than one payment made. If more than one payment

was applied to fully pay the underpayment amount, enter the

Section B—Figure the Penalty

number of days after the due date each payment was made.

Before completing Section B, read the following instructions

through Example 6 on page 5.

Example 4. Your required installment for each payment

due date is $5,000. Your Table 1 shows the following estimated

Figure the penalty for each period by applying the

tax payments.

appropriate rate against each underpayment shown on line 25.

The penalty is figured for the number of days that the

Date

Payments

4/30/09

$2,000

underpayment remained unpaid.

6/15/09

$3,000

9/15/09

$4,000

Your payments are applied first to any underpayment

1/15/10

$4,000

balance on an earlier installment. It does not matter if you

designate a payment for a later period. See Example 2 on this

You had an underpayment of $5,000 on line 25, column (a).

page.

After applying your first estimated payment, $2,000, paid April

30, your new underpayment amount would be $3,000. That was

The rates are established at various times throughout the

paid June 15. Enter “15” (number of days from 4/15 to 4/30)

year. For the period covered by the 2009 Form 2210, there is

and “61” (number of days from 4/15 to 6/15) on line 29, column

only one rate in effect. Since there is only one rate period, lines

(a) (see illustration under Example 5 on page 5).

27 and 28 were removed from the 2009 Form 2210.

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Instructions for Form 2210

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2009 Page 4

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