2210-F
Underpayment of Estimated Tax by
OMB No. 1545-0074
Form
2017
Farmers and Fishermen
Attach to Form 1040, Form 1040NR, or Form 1041.
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Attachment
Department of the Treasury
06A
Go to for instructions and the latest information.
Sequence No.
Internal Revenue Service
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Identifying number
Name(s) shown on tax return
Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form
2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it
to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F.
Reasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F.
Part I
A
You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the
instructions.
B
You filed or are filing a joint return for either 2016 or 2017, but not for both years, and line 10 below is smaller than line 7
below.
Part II
Figure Your Underpayment
1
Enter your 2017 tax after credits from Form 1040, line 56; Form 1040NR, line 53; or Form 1041,
Schedule G, line 3 .
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1
2
Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or
Net Investment Income Tax (see instructions) .
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2
3
Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F .
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3
4
Refundable credits you claimed on your tax return.
a Earned income credit (EIC) .
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4a
b Additional child tax credit
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4b
c American opportunity credit (Form 8863, line 8)
4c
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d Credit for federal tax paid on fuels .
4d
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e Premium tax credit .
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4e
f Credit determined under section 1341(a)(5)(B) (see instructions) .
4f
g Health coverage tax credit .
4g
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5
Add lines 4a through 4g .
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5
6
Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do
not file Form 2210-F .
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7
Multiply line 6 by 66
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% (0.667)
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7
2
3
8
Withholding taxes. Do not include any estimated tax payments on this line (see instructions)
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8
9
Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F
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10
Enter the tax shown on your 2016 tax return (see instructions if your 2017 filing status changed to
or from married filing jointly) .
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10
11
Required annual payment. Enter the smaller of line 7 or line 10
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11
Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file
Form 2210-F unless you checked box B above.
12
Enter the estimated tax payments you made by January 16, 2018, and any federal income tax
12
and excess social security or tier 1 railroad retirement tax withheld during 2017 .
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13
Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you do not
owe the penalty. Do not file Form 2210-F unless you checked box B above
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13
Part III
Figure the Penalty
14
Enter the date the amount on line 13 was paid or April 15, 2018, whichever is earlier .
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15
Number of days from January 15, 2018, to the date on line 14
15
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Underpayment
Number of days on line 15
16
Penalty.
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× 0.04.
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16
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on line 13
365
• Form 1040 filers, enter the amount from line 16 on Form 1040, line 79.
• Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 76.
• Form 1041 filers, enter the amount from line 16 on Form 1041, line 26.
2210-F
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2017)
Cat. No. 11745A