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FORM

Underpayment of Estimated Tax

Attachment

Sequence No.15

2210ME

by Individuals, Estates or Trusts

2015

Enclose with your Form 1040ME or Form1041ME

(See instructions on back)

For calendar year 2015 or ﬁ scal year beginning __________________________ , 2015 and ending ____________________________ ,

________

Name(s) as shown on Form 1040ME or 1041ME

Your SSN or EIN (do not enter / or -)

Part I — Calculating Your Underpayment

2015 tax. (Form 1040ME - line 24 minus lines 25c and 25d or Form 1041ME - line 6 minus any refundable

tax credit included on Form 1041ME, line 7c) ................................................................................................................................ 1. ______________

Multiply tax on line 1 by 90% (66 2/3% for farmers and ﬁ shermen) ............................................................................................... 2. ______________

2015 Maine Income Tax Withheld, Form 1040ME, line 25a, or Form 1041ME, line 7a. ............................................................... 3. ______________

Subtract line 3 from line 1. If the result is less than $1,000, do not complete or ﬁ le this form ....................................................... 4. ______________

2014 tax (if short year, enter the amount from line 2): 2014 Form 1040ME, line 24 minus lines 25c and 25d or 2014 Form 1041ME,

line 6 minus any refundable tax credit included on Form 1041ME, line 7a. If less than $1,000, do not complete or ﬁ le this form ........... 5. ______________

Enter line 2 or line 5, whichever is less .......................................................................................................................................... 6. ______________

Multiply the amount on line 6 by .25 (To compute the amount for line 9). Enter result here ........................................................ 7. ______________

April 15, 2015

June 15, 2015

Sept. 15, 2015

Jan. 15, 2016

Due dates for estimated tax payments ..................................................... 8.

Estimated tax due. Enter amount from line 7 above or line 25 of

annualized worksheet under each payment due date ............................... 9.

10. Less tax payments.

a. Tax withheld (Enter 25% [0.25] of line 3 in each column) .................. 10a.

b. Estimated tax paid by due date on line 8 ..........................................10b.

c. Amount carried forward (overpaid) from line 11b, previous column.

For column A, enter credit carried forward from previous tax year ...... 10c.

d. Total. Add lines 10a, 10b and 10c ....................................................10d.

11. Subtract line 10d from line 9 (may be a negative amount) ...................... 11.

a. If line 9 is larger than line 10d, enter the underpayment here ......... 11a.

b. If line 10d is larger than line 9, enter overpayment here .................. 11b.

Part II — Calculating the Penalty — For Quarters with entries on line 11a

12. Enter date of payment of the underpayment on line 11a or the 15th

day of the fourth month after close of taxable year, whichever is earlier . 12.

13. Number of months from due date of installment (line 8) to date shown

on line 12. A part of a month is considered a whole month .................... 13.

14. Enter the rate from the table on next page .............................................. 14.

15. Underpayment Penalty — Multiply underpayment on line 11a by the

rate on line14 ........................................................................................... 15.

16. Total of amounts shown on line 15. Enter result here and on Form 1040ME, line 34b or Form 1041ME, line 8b. ..................... 16. ______________

(If zero, do not ﬁ le this form. However, if you used the annualized income installment method, you must ﬁ le this form even if the penalty amount is zero.)

17. Check here and on Form 1040ME, line 34b or Form 1041ME, line 8b, if you use the annualized income installment method. .................... 17.