Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates And Trusts - 2016

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2210
Underpayment of Estimated Tax by
OMB No. 1545-0074
2017
Individuals, Estates, and Trusts
Form
Go to for instructions and the latest information.
Department of the Treasury
Attachment
06
Attach to Form 1040, 1040A, 1040NR, 1040NR-EZ, or 1041.
Internal Revenue Service
Sequence No.
Identifying number
Name(s) shown on tax return
Do You Have To File Form 2210?
Yes
Don’t file Form 2210. You don’t owe a penalty.
Complete lines 1 through 7 below. Is line 7 less than $1,000?
No
Yes
You don’t owe a penalty. Don’t file Form 2210
Complete lines 8 and 9 below. Is line 6 equal to or more than
(but if box E in Part II applies, you must file page 1 of
line 9?
Form 2210).
No
You must file Form 2210. Does box B, C, or D in Part II
Yes
You may owe a penalty. Does any box in Part II below apply?
apply?
No
No
Yes
You must figure your penalty.
Don’t file Form 2210. You aren’t required to figure
You aren’t required to figure your penalty because the IRS
your penalty because the IRS will figure it and send
will figure it and send you a bill for any unpaid amount. If you
you a bill for any unpaid amount. If you want to figure
want to figure it, you may use Part III or Part IV as a
it, you may use Part III or Part IV as a worksheet and
worksheet and enter your penalty amount on your tax return,
enter your penalty amount on your tax return, but
but file only page 1 of Form 2210.
don’t file Form 2210.
Part I
Required Annual Payment
1 Enter your 2017 tax after credits from Form 1040, line 56 (see instructions if not filing Form 1040)
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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3 Refundable credits, including the premium tax credit (see instructions) .
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4 Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop; you don’t owe a penalty.
Don’t file Form 2210 .
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5 Multiply line 4 by 90% (0.90) .
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5
6 Withholding taxes. Don’t include estimated tax payments (see instructions)
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7 Subtract line 6 from line 4. If less than $1,000, stop; you don’t owe a penalty. Don’t file Form 2210
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8 Maximum required annual payment based on prior year’s tax (see instructions)
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9 Required annual payment. Enter the smaller of line 5 or line 8
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9
Next: Is line 9 more than line 6?
No. You don’t owe a penalty. Don’t file Form 2210 unless box E below applies.
Yes. You may owe a penalty, but don't file Form 2210 unless one or more boxes in Part II below applies.
• If box B, C, or D applies, you must figure your penalty and file Form 2210.
• If box A or E applies (but not B, C, or D) file only page 1 of Form 2210. You aren’t required to figure your penalty; the IRS
will figure it and send you a bill for any unpaid amount. If you want to figure your penalty, you may use Part III or IV as a
worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210.
Part II
Reasons for Filing.
Check applicable boxes. If none apply, don’t file Form 2210.
A
You request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you
aren’t required to figure your penalty.
B
You request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form
2210.
C
Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income
installment method. You must figure the penalty using Schedule Al and file Form 2210.
D
Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was
actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210.
E
You filed or are filing a joint return for either 2016 or 2017, but not for both years, and line 8 above is smaller than line 5
above. You must file page 1 of Form 2210, but you aren’t required to figure your penalty (unless box B, C, or D applies).
2210
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2017)
Cat. No. 11744P

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