R-210NR (1/14)
2013
Underpayment of Individual Income Tax Penalty
Computation 2013 Taxable Year
Nonresident and Part-Year Resident Filers
PLEASE PRINT OR TYPE.
Name as shown in the order on tax return
Social Security Number
Yours
Yours
Spouse’s
Spouse’s
Section 1 – Required Annual Payment
1
2013 tax liability - See instructions.
00
2
2012 tax liability - See instructions.
00
3
Enter the smaller of Line 1 or Line 2
00
4
Number of payments required for year
Section 2 – Underpayment Computation
04/15/13
06/15/13
09/15/13
01/15/14
Required payment - From Section 1, divide
5
amount on Line 3 by the amount on Line 4.
00
00
00
00
See instructions.
6 Amount paid for each period – See instructions.
00
00
00
00
Carryforward - Overpayment or underpay-
ment from previous period on Line 9 of each
column. Carryforward amounts from the pre-
7
vious period can be a positive number or a
00
00
00
negative number.
Note: No carryforward amount can be
shown for the first period. See instructions.
8 Amount available for period. Add Lines 6 and 7.
00
00
00
00
Underpayment or overpayment - Subtract Line
5 from Line 8. A positive number indicates an
9
overpayment. A negative number indicates an
00
00
00
00
underpayment. Move the number on this line
to Line 7 in next column.
04/15/08
06/16/08
09/15/08
01/15/09
Section 3 – Exceptions
Exception 1 – See worksheet on page 3. If you meet this exception, you do not owe an underpayment penalty.
10
STOP – You do not need to file this form.
11
Exception 2 – Prior Year’s Tax Liability
00
00
00
00
12
Exception 3 – Prior Year’s Income.
00
00
00
00
no exception
13
Exception 4 – Annualized Income
00
00
00
available
14
Exception 5 – Installment Period Income
00
00
00
00
Section 4 – Penalty Computation
15 Amount of underpayment (from Line 9 above)
00
00
00
00
16 Date of Payment – See instructions.
17 Number of days from due date of installment
18 Penalty – See instructions.
00
00
00
00
Penalty – Add amounts on Line 18. Enter total here and on Form IT-540B, Line 31 if you have an
19
00
overpayment. Enter the total here and on Form IT-540B, Line 46 if you have a balance due.