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2015
Government of the District of Columbia
D-2210 Underpayment of Estimated
Office of Tax and Revenue
Income Tax By Individuals
IMPORTANT: Please read the instructions on the reverse before completing this form.
This is a FILL-IN format. Please do not handwrite any data on this form.
SSN
Your First name, M.I., Last name
Spouse’s/domestic partner’s SSN
Spouse’s/domestic partner’s First name, M.I., Last name
Daytime telephone number
No underpayment interest is due and this form should not be filed if:
A. Your tax liability on taxable income after deducting your District of Columbia withholding tax and
applicable credits is less than $100, or
B. You made periodic estimated tax payments and had amounts withheld as required and the total
is equal to or more than 110% of your last year’s taxes or is at least 90% of your current year’s
taxes. Note: You must have been a 12-month DC resident last year in order to use the prior year
110% exception.
Computation of Underpayment Interest
1
2015 DC Tax Liability “total tax” from your DC Individual Income Tax Return.
$
2
Multiply the amount on Line 1 by 90% (.90)
$
3
2014 DC Tax Liability “total tax” from your DC Individual Income Tax Return x 110%.
$
4
Minimum withholding and estimated tax payment required for tax year 2015
$
(lesser of Line 2 and 3)
.
5
Multiply Line 4 amount by 25% (.25) for amount required for each periodic payment
$
Note: If your income was not evenly divided over 4 periods, see instructions on the
reverse of this form on the “Annualized Income” method.
Due date of Payments
1st Period
2nd Period
3rd Period
4th Period
04/15/15
06/15/15
09/15/15
01/15/16
6 Enter Line 5 amount or the annualized income amount in each
period
nd
st
rd
(The 2
period includes the 1
period amount, 3
period includes the
1
st
and 2
nd
period amounts, the 4
th
period includes all period amounts).
Check here
if you are using the “Annualized Income” method.
7 DC withholding and estimated tax paid each period
nd
st
rd
(The 2
period includes the 1
period amount, 3
period includes the
st
nd
th
1
and 2
period amounts, the 4
period includes all period amounts).
8 Underpayment each period
(Line 6 minus Line 7)
9 Underpayment interest factors
.0175
.0265
.0351
.0259
10 Line 8 multiplied by Line 9
11 Underpayment interest – Total of amounts from Line 10.
Pay this amount
$
(See instructions on reverse)
Make check or money order payable to: DC Treasurer
Revised 7/2015
D-2210 page 1