Publication 505 - Tax Withholding And Estimated Tax Page 47
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492
Form 2210 (2002)
Page
Part IV
Regular Method (See page 3 of the instructions if you are filing Form 1040NR or 1040NR-EZ.)
Payment Due Dates
Example 4.7
Section A—Figure Your Underpayment
(a)
(b)
(c)
(d)
4/15/02
6/15/02
9/15/02
1/15/03
23
Required installments. If box 1b applies, enter the
amounts from Schedule AI, line 25. Otherwise, enter
338
1,732
1,385
2,089
23
25% (.25) of line 15, Form 2210, in each column
24
Estimated tax paid and tax withheld (see page 3 of
the instructions). For column (a) only, also enter the
807
807
amount from line 24 on line 28. If line 24 is equal to
+
1,000
+
1,000
or more than line 23 for all payment periods, stop
here; you do not owe the penalty. Do not file Form
807
807
1,807
1,807
24
2210 unless you checked a box in Part I
Complete lines 25 through 31 of one column
before going to the next column.
469
25
25
Enter amount, if any, from line 31 of previous column
1,276
1,807
1,807
26
26
Add lines 24 and 25
27
Add amounts on lines 29 and 30 of the previous
456
34
27
column
28
Subtract line 27 from line 26. If zero or less, enter -0-.
807
1,276
1,351
1,773
28
For column (a) only, enter the amount from line 24
29
If the amount on line 28 is zero, subtract line 26 from
- 0 -
- 0 -
29
line 27. Otherwise, enter -0-
9/2
1/12
4/15
30
Underpayment. If line 23 is equal to or more than
line 28, subtract line 28 from line 23. Then go to line
456
34
316
30
25 of next column. Otherwise, go to line 31
31
Overpayment. If line 28 is more than line 23, subtract
line 23 from line 28. Then go to line 25 of next column
469
31
Section B—Figure the Penalty (Complete lines 32 through 35 of one column before going to the next column.)
Example 4.9
4/15/02
6/15/02
9/15/02
April 16, 2002—December 31, 2002
Days:
Days:
Days:
32
Number of days from the date shown above
line 32 to the date the amount on line 30 was
79
107
32
paid or 12/31/02, whichever is earlier
33
Underpayment on line 30
Number of
(see page 4 of
days on line 32
.06
the instructions)
5.92
.60
365
33
$
$
$
12/31/02
12/31/02
12/31/02
1/15/03
January 1, 2003—April 15, 2003
Days:
Days:
Days:
Days:
34
Number of days from the date shown above
line 34 to the date the amount on line 30 was
12
90
34
paid or 4/15/03, whichever is earlier
35
Underpayment on line 30
Number of
(see page 5 of
days on line 34
.05
the instructions)
.06
3.90
365
35
$
$
$
$
36
Penalty. Add all amounts on lines 33 and 35 in all columns. Enter the total here and on Form 1040,
line 74; Form 1040A, line 48; Form 1040NR, line 73; Form 1040NR-EZ, line 26; or Form 1041,
line 26, but do not file Form 2210 unless you checked one or more of the boxes in Part I
10.48
36
$
2210
Form
(2002)
Chapter 4 Underpayment Penalty for 2002
Page 47
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