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total penalty you figured without regard to the waiver, and enter

IF you file...

THEN include on line 2 the amounts on...

the result on line 16.

Attach Form 2210-F and a statement to your return explaining

1040

Lines 57, 59 (additional tax on distributions only), 60a*, 60b,

and, if applicable, Additional Medicare Tax and/or Net

the reasons you were unable to meet the estimated tax

Investment Income Tax on line 62, and any write-ins on

requirements.

line 62 with the exception of:

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

Uncollected social security and Medicare tax or RRTA tax

attach documentation that shows your retirement date (and your

on tips or on group-term life insurance (identified as “UT”),

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

Tax on excess golden parachute payments (identified as

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

“EPP”),

(other than a federally declared disaster as discussed later), or

Excise tax on insider stock compensation from an

other unusual circumstance, attach documentation such as

expatriated corporation (identified as “ISC”),

copies of police and insurance company reports.

Look-back interest due under section 167(g) (identified as

“From Form 8866”),

The IRS will review the information you provide and will

Look-back interest due under section 460(b) (identified as

decide whether to grant your request for a waiver.

“From Form 8697”), and

Federally declared disaster. Certain estimated tax payment

Recapture of federal mortgage subsidy (identified as

deadlines for taxpayers who reside or have a business in a

“FMSR”).

federally declared disaster area are postponed for a period

1040NR

Lines 54, 55, 57 (additional tax on distributions only), 58,

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

59a*, 59b, and, if applicable, Additional Medicare Tax and/or

return, the IRS automatically identifies taxpayers located in a

Net Investment Income Tax on line 60, and any write-ins on

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

line 60 with the exception of:

appropriate penalty relief. Do not file Form 2210-F if your

Uncollected social security and Medicare tax or RRTA tax

underpayment was due to a federally declared disaster. If you

on tips or on group-term life insurance (identified as “UT”),

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

Tax on excess golden parachute payments (identified as

will send you a bill.

“EPP”),

Excise tax on insider stock compensation from an

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

expatriated corporation (identified as “ISC”),

covered disaster area but whose books, records, or tax

Look-back interest due under section 167(g) (identified as

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

“From Form 8866”),

relief. Also eligible are relief workers affiliated with a recognized

Look-back interest due under section 460(b) (identified as

government or charitable organization assisting in the relief

“From Form 8697”), and

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

Recapture of federal mortgage subsidy (identified as

eligibility requirements, you must call the IRS disaster hotline at

“FMSR”).

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

1041

Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with the

Details on the applicable disaster postponement period can

exception of:

be found at IRS.gov. Enter "disaster relief" in the search box,

Look-back interest due under section 167(g) (identified as

then select “Tax Relief in Disaster Situations.” Select the

“From Form 8866”), and

federally declared disaster that affected you.

Look-back interest due under section 460(b) (identified as

“From Form 8697”).

Specific Instructions

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

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

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

Complete lines 1 through 11 to figure your required annual

taxes were not included.

payment.

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

return, use the amounts shown on your amended return to figure

your underpayment. If you file an amended return after the due

Line 4

date, use the amounts shown on the original return.

To figure the amount of the section 1341 credit, see

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

Repayments in Pub. 525, Taxable and Nontaxable Income.

due date to replace previously filed separate returns, use the

amounts shown on the joint return to figure your underpayment.

Line 8

Line 2

Enter the taxes withheld shown on Form 1040, lines 64 and 71;

Form 1040NR, lines 62a, 62b, 62c, 62d, and 67; or Form 1041,

Enter the total of the following amounts.

line 24e.

Form 8689 filers. Also enter on this line the amount from Form

8689, lines 40 and 45, that you entered on line 74 of your 2014

Form 1040.

Line 10

Figure your 2013 tax using the taxes and credits shown on your

2013 tax return. Use the same type of taxes and credits as

shown on lines 1, 2, and 4a through 4f.

If you are filing a joint return for 2014 but you did not file a

joint return for 2013, add the tax shown on your 2013 return to

the tax shown on your spouse's 2013 return and enter the total

on line 10 (both taxes figured as explained earlier).

-2-

Instructions for Form 2210-F (2014)

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2014 Page 2

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