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

IF you file...

THEN include on line 2 the amounts on...

the reasons you were unable to meet the estimated tax

requirements.

1040

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

and, if applicable, Additional Medicare Tax (Form 8959)

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

and/or Net Investment Income Tax (Form 8960) on line 62,

attach documentation that shows your retirement date (and your

and any write-ins on line 62 with the exception of:

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

Uncollected social security and Medicare tax or RRTA tax

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

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

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

Tax on excess golden parachute payments (identified as

other unusual circumstance, attach documentation such as

“EPP”),

copies of police and insurance company reports.

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”),

The IRS will review the information you provide and will

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

decide whether to grant your request for a waiver.

“8866”),

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

Federally declared disaster. Certain estimated tax payment

“8697”), and

deadlines for taxpayers who reside or have a business in a

Recapture of federal mortgage subsidy (identified as

federally declared disaster area are postponed for a period

“FMSR”).

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

1040NR

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

return, the IRS automatically identifies taxpayers located in a

59a*, 59b, and, if applicable, Additional Medicare Tax (Form

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

8959) and/or Net Investment Income Tax (Form 8960) on

appropriate penalty relief. Don’t file Form 2210-F if your

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

underpayment was due to a federally declared disaster. If you

Uncollected social security and Medicare tax or RRTA tax

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”),

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

Excise tax on insider stock compensation from an

covered disaster area but whose books, records, or tax

expatriated corporation (identified as “ISC”),

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

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

“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 weren’t 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

Line 8

amounts shown on the joint return to figure your underpayment.

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.

Filers of Form 8689, Allocation of Individual Income Tax to

the U.S. Virgin Islands. Also enter on this line the amount from

Form 8689, lines 40 and 45, that you entered on your 2016 Form

1040, line 74.

Line 10

Figure your 2015 tax using the taxes and credits shown on your

2015 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 2016 but you didn’t file a joint

return for 2015, add the tax shown on your 2015 return to the tax

shown on your spouse's 2015 return and enter the total on

line 10 (both taxes figured as explained earlier).

If you filed a joint return for 2015 but you aren’t filing a joint

return for 2016, see Pub. 505, chapter 4, General Rule, to figure

your share of the 2015 tax to enter on line 10.

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Instructions for Form 2210-F (2016)

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2016 Page 2

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