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2012

Department of the Treasury

Internal Revenue Service

Instructions for Form 2210-F

Section references are to the Internal Revenue Code unless

You file your return and pay the tax due by March 1, 2013. If

otherwise noted.

you do not file your return and pay the tax due by March 1, 2013,

you may be able to request a waiver of the underpayment

General Instructions

penalty. See Special waiver for 2012, later.

You had no tax liability for 2011, you were a U.S. citizen or

What's New

resident alien for the entire year (or an estate of a domestic

decedent or a domestic trust), and your 2011 return was (or

would have been had you been required to file) for a full 12

Special Waiver. There is a special waiver of the underpayment

months.

penalty for 2012. See Special waiver for 2012, later.

The total tax shown on your 2012 return minus the amount of

Future Developments.

tax you paid through withholding is less than $1,000. To

determine whether the total tax is less than $1,000, complete

For the latest information about developments related to Form

lines 1 through 9.

2210-F and its instructions, such as legislation enacted after

they were published, go to

Waiver of Penalty

Purpose of Form

Special waiver for 2012. The IRS will grant a waiver of the

If you are an individual, estate, or trust and at least two-thirds of

underpayment penalty for 2012 if, by April 15, 2013, you file your

your 2011 or 2012 gross income is from farming or fishing, use

income tax return and pay in full any tax due. To request this

Form 2210-F to see if you owe a penalty for underpaying your

special waiver for 2012, attach Form 2210-F to your return. Enter

estimated tax.

only your name and identifying number and check box A in Part

I. Leave the rest of Form 2210-F blank. For more information,

For a definition of gross income from farming and fishing and

see IR-2013-7, which is available at

more details, see chapter 2 of Pub. 505, Tax Withholding and

Events.

Estimated Tax.

Who Must File Form 2210-F

Note. You must follow the rules for Special waiver for 2012, if

you file your income tax return by April 15, 2013. If you do not file

If you checked box A or B in Part I of the form, you must figure

your income tax return by April 15, 2013, to request a waiver,

the penalty yourself and attach the completed form to your

follow the rules below for Other waiver or Federally declared

return. However, see Special waiver for 2012, later, for an

disaster, whichever applies.

exception.

Other waiver. If you do not file your income tax return by April

The IRS Will Figure the Penalty for

15, 2013, and you have an underpayment on line 13, all or part

You

of the penalty for that underpayment will be waived if the IRS

determines that:

If you did not check box A or B in Part I, you do not need to figure

In 2011 or 2012, you retired after reaching age 62 or became

the penalty or file Form 2210-F. Complete your return as usual,

disabled, and your underpayment was due to reasonable cause,

leave the penalty line on your return blank, and do not attach

Form 2210-F. If you owe the penalty, the IRS will send you a bill.

The underpayment was due to a casualty, disaster, or other

If you file your return by April 15, 2013, no interest will be

unusual circumstance, and it would be inequitable to impose the

charged on the penalty if you pay by the date specified on the

penalty. For federally declared disasters, see the separate

bill.

information below.

Who Must Pay the

To request either of the above waivers, do the following.

Check box A in Part I.

Underpayment Penalty

Complete Form 2210-F through line 15 without regard to the

waiver. Enter the amount you want waived in parentheses on the

You may owe the penalty for 2012 if you did not pay at least the

dotted line to the left of line 16. Subtract this amount from the

smaller of:

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

1. Two-thirds of the tax shown on your 2012 return, or

the result on line 16.

2. 100% of the tax shown on your 2011 return (your 2011 tax

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

return must cover a 12-month period).

the reasons you were unable to meet the estimated tax

requirements.

Return. In these instructions, “return” refers to your original

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

income tax return. However, an amended return is considered

attach documentation that shows your retirement date (and your

the original return if it is filed by the due date (including

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

extensions) of the original return. Also, a joint return that

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

replaces previously filed separate returns is considered the

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

original return.

other unusual circumstance, attach documentation such as

copies of police and insurance company reports.

Exceptions to the Penalty

The IRS will review the information you provide and will

You will not have to pay the penalty or file this form if any of the

decide whether to grant your request for a waiver.

following applies.

Jan 19, 2013

Cat. No. 52887B

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2012

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