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Form M-2210F Instructions

General Information

Line-by-Line Instructions

Who should use this form. If you are an individual, or a tax-

Figuring your underpayment and penalty. To determine the

payer taxed as an individual, you should use Form M-2210F to

underpayment amount, complete lines 1 through 13, in order of

determine if your 2011 estimated and/or withholding tax pay-

installment due dates, taking care to complete all four columns for

ments were sufficient. If they were not, an underpayment penalty

lines 7 through 13.

will be imposed, unless you qualify for one of the exceptions or

Line 5

waivers explained below.

• If you filed a return for 2010 and it was for a full 12 months,

Filing estimated tax vouchers. You are required to file esti-

enter your 2010 tax liability after credits.

mated tax vouchers if you reasonably expect to pay more than

• If you were a resident of Massachusetts for 12 months in 2010

$400 in Massachusetts income tax on income which is not covered

and you were not liable for taxes, enter “0.”

by withholding. For further information regarding estimated taxes,

• If you did not file a return for 2010, or if your 2010 tax year was

see the instructions for Form 2-ES Payment Vouchers or the

less than 12 months, do not complete line 5. Instead, enter the

publication Should You Be Paying Estimated Taxes?

amount from line 4 in line 6.

Exceptions which avoid the penalty. No underpayment penalty

Line 9

will be imposed if:

If more than one payment is made for a given installment, attach

1. Your 2011 tax due after credits and withholding is $400 or less.

a separate penalty computation for each payment.

2. You were a qualified farmer or fisherman who filed and paid in

If you had any taxes withheld during the year, you may apply an

full with your return by March 1, 2012. To qualify, your gross in-

equal part of those taxes as payment on each required install-

come from farming or fishing must be at least two-thirds of the

ment(s). If you can establish the actual dates and amounts of

annual gross income shown on your 2010 or 2011 return.

your withholding, you may consider those amounts as payments

3. You were a resident of Massachusetts for the full 12 months

on the dates they were actually withheld.

of the previous taxable year and were not liable for taxes.

Line 12

4. Your 2011 estimated payments and withholding (line 9) made

If line 12 shows an overpayment, that overpayment may be used

on or before each installment due date in the taxable year equal

as payment of any existing underpayment amount. Overpayments

or exceed the tax shown on your 2010 return divided among the

used as payments of prior underpayment amounts do not de-

four installment due dates provided that such return was for a

crease the actual underpayment amount but serve to reduce

full 12-month period.

instead the period of underpayment subject to penalty. If there

are no existing underpayment amounts, the overpayment is

If you qualify for an exception, do not complete lines 14 through

applied as a credit against the next installment.

24. Instead, check the appropriate box on the front of this form

Line 13

and fill in the “EX” oval on Form 2. Enclose this form with your

return. If you qualify for the first exception (your 2011 tax due after

If line 13 shows an underpayment, see the General Information

credits and withholding is $400 or less) you do not need to com-

section to determine whether you qualify for an exception to, or

plete this form.

waiver of, the underpayment penalty. If you do not qualify, con-

tinue on through line 24 to determine your underpayment penalty.

Waiver of underpayment penalty. A waiver of underpayment

penalty for one or more installments may be granted if:

Annualized income installment method. If you do not receive

taxable income evenly throughout the year, you may wish to annu-

1. Your underpayment was by reason of casualty, disaster or un-

alize your income to adjust your required installment amount(s).

usual circumstance; or

Enter any adjusted installment amount in the appropriate column

2. You retired in 2010 or 2011 after reaching age 62, or you be-

in line 8 and calculate any underpayment penalty from those fig-

came disabled and your underpayment was due to reasonable

ures. Write “ANNUALIZED” under the column in line 24. For more

cause and not willful neglect.

information on using the Annualized Income Installment method,

please refer to the Massachusetts Department of Revenue’s

If you qualify for the waiver, complete lines 7 through 13 for the

Annualized Income Installment Worksheet, Form M-2210A.

installment(s) for which you are claiming a waiver, and write

Form M-2210A may be obtained by visiting DOR’s website at

“WAIVER” in the appropriate box(es) in line 14. Fill in the “EX”

or by calling (617) 887-MDOR.

oval on Form 2. Enclose this form and an explanation of your rea-

Lines 16 through 23

sons for claiming the waiver with your return.

Fiscal year taxpayers. If you file on a fiscal year basis and are

subject to an underpayment penalty, attach a separate statement

to calculate the penalty due based on the interest rate(s) in effect

for the period(s) of the underpayment(s).

Form M-2210f - Underpayment Of Massachusetts Estimated Income Tax For Fiduciaries - 2011 Page 2

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