Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2013 Page 2

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Line 4
eligibility requirements, you must call the IRS disaster hotline at
1-866-562-5227 and identify yourself as eligible for this relief.
To figure the amount of the section 1341 credit, see
Details on the applicable disaster postponement period can
Repayments in Pub. 525, Taxable and Nontaxable Income.
be found at IRS.gov. Enter "disaster relief" in the search box,
then select “Tax Relief in Disaster Situations.” Select the
Line 8
federally declared disaster that affected you.
Enter the taxes withheld shown on Form 1040, lines 62 and 69;
Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041,
Specific Instructions
line 24e.
Form 8689 filers. Also enter on this line the amount from Form
Complete lines 1 through 11 to figure your required annual
8689, line 45, that you entered on line 72 of your 2013 Form
payment.
1040.
If you file an amended return by the due date of your original
return, use the amounts shown on your amended return to figure
Line 10
your underpayment. If you file an amended return after the due
Figure your 2012 tax using the taxes and credits shown on your
date, use the amounts shown on the original return.
2012 tax return. Use the same type of taxes and credits as
Exception. If you and your spouse file a joint return after the
shown on lines 1, 2, and 4a through 4f.
due date to replace previously filed separate returns, use the
amounts shown on the joint return to figure your underpayment.
If you are filing a joint return for 2013 but you did not file a
joint return for 2012, add the tax shown on your 2012 return to
Line 2
the tax shown on your spouse's 2012 return and enter the total
on line 10 (both taxes figured as explained earlier).
Enter the total of the following amounts on line 2.
If you filed a joint return for 2012 but you are not filing a joint
return for 2013, see Pub. 505, chapter 4, General Rule, to figure
IF you file...
THEN include on line 2 the amounts on...
your share of the 2012 tax to enter on line 10.
1040
Lines 56, 58 (additional tax on distributions only), 59a*, 59b,
If you did not file a return for 2012 or if your 2012 tax year was
and, if applicable, Additional Medicare Tax and/or Net
less than 12 months, do not complete line 10. Instead, enter the
Investment Income Tax, on line 60, and any write-ins on
amount from line 7 on line 11. However, see Exceptions to the
line 60 with the exception of:
Penalty, earlier.
Uncollected social security and Medicare tax or RRTA tax
on tips or on group-term life insurance (identified as “UT”),
Paperwork Reduction Act Notice. We ask for the information
Tax on excess golden parachute payments (identified as
on this form to carry out the Internal Revenue laws of the United
“EPP”),
States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
Excise tax on insider stock compensation from an
figure and collect the right amount of tax.
expatriated corporation (identified as “ISC”),
Look-back interest due under section 167(g) (identified as
You are not required to provide the information requested on
“From Form 8866”),
a form that is subject to the Paperwork Reduction Act unless the
Look-back interest due under section 460(b) (identified as
form displays a valid OMB control number. Books or records
“From Form 8697”),
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Recapture of federal mortgage subsidy (identified as
Internal Revenue law. Generally, tax returns and return
“FMSR”), and
information are confidential, as required by section 6103.
Advance payments of the health coverage tax credit when
not eligible (identified as “HCTC”).
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
1040NR
Lines 53, 54, 56 (additional tax on distributions only), 57,
for individual taxpayers filing this form is approved under OMB
58a*, 58b, and, if applicable, Additional Medicare Tax on
control number 1545-0074 and is included in the estimates
line 59, and any write-ins on line 59 with the exception of:
shown in the instructions for their individual income tax return.
Uncollected social security and Medicare tax or RRTA tax
The estimated burden for all other taxpayers who file this form is
on tips or on group-term life insurance (identified as “UT”),
as follows. Recordkeeping, 39 min.; Learning about the law
Tax on excess golden parachute payments (identified as
or the form, 10 min.; Preparing the form, 37 min.; Copying,
“EPP”),
assembling, and sending the form to the IRS, 20 min.
Excise tax on insider stock compensation from an
If you have comments concerning the accuracy of these time
expatriated corporation (identified as “ISC”),
estimates or suggestions for making this form simpler, we would
Look-back interest due under section 167(g) (identified as
be happy to hear from you. See the instructions for the tax return
“From Form 8866”),
with which this form is filed.
Look-back interest due under section 460(b) (identified as
“From Form 8697”),
Recapture of federal mortgage subsidy (identified as
“FMSR”), and
Advance payments of the health coverage tax credit when
not eligible (identified as “HCTC”).
1041
Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with
the exception of:
Look-back interest due under section 167(g) (identified
as “From Form 8866”), and
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.
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Instructions for Form 2210-F (2013)

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