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2013

Department of the Treasury

Internal Revenue Service

Instructions for Form 2210-F

Section references are to the Internal Revenue Code unless

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

otherwise noted.

income tax return. However, an amended return is considered

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

General Instructions

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

replaces previously filed separate returns is considered the

Future Developments

original return.

For the latest information about developments related to Form

Exceptions to the Penalty

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

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

they were published, go to

following applies.

What's New

You file your return and pay the tax due by March 3, 2014. If

you do not file your return and pay the tax due by March 3, 2014,

Change in tax rates. For the 2013 tax year, the highest tax rate

you may be able to request a waiver of the underpayment

penalty.

for individuals is 39.6%.

You had no tax liability for 2012, you were a U.S. citizen or

Additional Medicare Tax. Beginning in 2013, a 0.9%

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

Additional Medicare Tax applies to Medicare wages, Railroad

decedent or a domestic trust), and your 2012 return was (or

Retirement Tax Act (RRTA) compensation, and self-employment

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

income over a threshold amount based on your filing status.

months.

The total tax shown on your 2013 return minus the amount of

Net Investment Income Tax. Beginning in 2013, you may be

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

subject to Net Investment Income Tax (NIIT). NIIT is a 3.8% tax

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

on the lesser of net investment income or the excess of your

lines 1 through 9.

modified adjusted gross income over a threshold amount.

Medical and dental expenses. Beginning in 2013, you can

Waiver of Penalty

deduct only the part of your medical and dental expenses that

exceed 10% of your adjusted gross income (7.5% if either you or

If you have an underpayment on line 13, all or part of the penalty

your spouse was born before January 2, 1949).

for that underpayment will be waived if the IRS determines that:

In 2012 or 2013, you retired after reaching age 62 or became

Personal exemption amount increased for certain taxpay-

disabled, and your underpayment was due to reasonable cause,

ers. For tax years beginning in 2013, the personal exemption

amount is increased to $3,900 for taxpayers with adjusted gross

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

incomes below $150,000. The personal exemption amount for

unusual circumstance, and it would be inequitable to impose the

taxpayers with adjusted gross incomes above this amount may

penalty. For federally declared disasters, see the separate

be reduced.

information below.

Limit on itemized deductions. Beginning in 2013, itemized

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

deductions for taxpayers with adjusted gross incomes above

Check box A in Part I.

$150,000 may be reduced.

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

Purpose of Form

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

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

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

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

your 2012 or 2013 gross income is from farming or fishing, use

the result on line 16.

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

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

estimated tax.

the reasons you were unable to meet the estimated tax

For a definition of gross income from farming and fishing and

requirements.

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

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

Estimated Tax.

attach documentation that shows your retirement date (and your

Who Must File Form 2210-F

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

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

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

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

the penalty yourself and attach the completed form to your

other unusual circumstance, attach documentation such as

return.

copies of police and insurance company reports.

The IRS Will Figure the Penalty for

The IRS will review the information you provide and will

decide whether to grant your request for a waiver.

You

Federally declared disaster. Certain estimated tax payment

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

deadlines for taxpayers who reside or have a business in a

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

federally declared disaster area are postponed for a period

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

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

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

return, the IRS automatically identifies taxpayers located in a

Interest will not be charged on the penalty if you pay by the date

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

specified on the bill.

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

Who Must Pay the

underpayment was due to a federally declared disaster. If you

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

Underpayment Penalty

will send you a bill.

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

You may owe the penalty for 2013 if you did not pay at least the

covered disaster area but whose books, records, or tax

smaller of:

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

1. Two-thirds of the tax shown on your 2013 return, or

relief. Also eligible are relief workers affiliated with a recognized

2. 100% of the tax shown on your 2012 return (your 2012 tax

government or charitable organization assisting in the relief

return must cover a 12-month period).

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

Jan 15, 2014

Cat. No. 52887B

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2013

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