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Federally declared disaster. Certain estimated tax payment

IF you file...

THEN include on line 2 the amounts on...

deadlines for taxpayers who reside or have a business in a

1040

Lines 56, 58 (additional tax on distributions only), 59a,*

federally declared disaster area are postponed for a period

59b,and any write-ins on line 60 with the exception of:

during and after the disaster. If you do not qualify for the special

Uncollected social security and Medicare tax or RRTA tax

waiver (see Special waiver for 2012, earlier), the IRS will

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

determine if you qualify for relief due to a federally declared

Tax on excess golden parachute payments (identified as

disaster. During the processing of your tax return, the IRS

“EPP”),

automatically identifies taxpayers located in a covered disaster

Excise tax on insider stock compensation from an

area (by county or parish) and applies the appropriate penalty

expatriated corporation (identified as “ISC”),

relief. Do not file Form 2210-F if your underpayment was due to

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

a federally declared disaster. If you still owe a penalty after the

“From Form 8866”),

automatic waiver is applied, the IRS will send you a bill.

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

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

“From Form 8697”),

covered disaster area but whose books, records, or tax

Recapture of federal mortgage subsidy (identified as

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

“FMSR”),

relief. Also eligible are relief workers affiliated with a recognized

Recapture of COBRA premium assistance (identified as

government or charitable organization assisting in the relief

“COBRA”), and

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

Advance payments of the health coverage tax credit when

not eligible (identified as “HCTC”).

eligibility requirements, you must call the IRS disaster hotline at

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

1040NR

Lines 53, 54, 56 (additional tax on distributions only), 57,

58a,* 58b, and any write-ins on line 59 with the exception of:

Details on the applicable disaster postponement period can

Uncollected social security and Medicare tax or RRTA tax

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

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

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

Tax on excess golden parachute payments (identified as

federally declared disaster that affected you.

“EPP”),

Excise tax on insider stock compensation from an

Specific Instructions

expatriated corporation (identified as “ISC”),

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

Complete lines 1 through 11 to figure your required annual

“From Form 8866”),

payment.

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

“From Form 8697”),

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

Recapture of federal mortgage subsidy (identified as

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

“FMSR”),

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

Recapture of COBRA premium assistance (identified as

date, use the amounts shown on the original return.

“COBRA”), and

Advance payments of the health coverage tax credit when

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

not eligible (identified as “HCTC”).

due date to replace previously filed separate returns, use the

amounts shown on the joint return to figure your underpayment.

1041

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

exception of:

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

Line 2

“From Form 8866”),

Enter the total of the following amounts on line 2.

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

“From Form 8697”).

*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 taxes were not included.

Line 4

Lines 4d and 4f are reserved for future use.

To figure the amount of the section 1341 credit, see

Repayments in Pub. 525, Taxable and Nontaxable Income.

Line 8

Enter the taxes withheld shown on Form 1040, lines 62 and 69;

Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041,

line 24e.

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

Form 8689, lines 40 and 44, that you entered on line 72 of your

2012 Form 1040.

Line 10

Figure your 2011 tax using the taxes and credits shown on your

2011 tax return. Use the same type of taxes and credits as

shown on lines 1, 2, and 4a through 4i of this form, and, if

applicable, the first-time homebuyer credit and the refundable

adoption credit.

-2-

Instructions for Form 2210-F (2012)

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2012 Page 2

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