Form D-2210 - Underpayment Of Estimated Income Tax By Individuals

Form D-2210 - Underpayment Of Estimated Income Tax By Individuals - 2011

2011

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.

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 penalty 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

100%

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

100%

exception.

Computation of Underpayment

2011

DC Tax Liability “total tax” Line 27, Form D-40.

Multiply the amount on Line 1 by 90% (.90)

2010

DC Tax Liability “total tax” Line 27, Form D-40.

Minimum withholding and estimated tax payment required for tax year

2011

(lesser of Line 2 and 3)

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

04/15/11

06/15/11

09/15/11

01/15/12

6 Enter Line 5 amount or the annualized income amount in each

period

(The 2

period includes the 1

period amount, 3

period includes the

and 2

period amounts, the 4

period includes all period amounts).

Check here

if you are using the “Annualized Income” method.

7 DC withholding and estimated tax paid each period

(The 2

period includes the 1

period amount, 3

period includes the

and 2

period amounts, the 4

period includes all period amounts).

8 Underpayment each period

(Line 6 minus Line 7)

9 Penalty Factors

.0175

.0265

.0351

.0259

10 Line 8 multiplied by Line 9

11 Penalty – Total of amounts from Line 10. Pay this amount.

(See instructions on reverse)

Make check or money order payable to: DC Treasurer

Revised 1/12

D-2210 page 1

2011 D-2210.rev 012012.indd 1

1/20/2012 2:58:11 PM

Form D-2210 - Underpayment Of Estimated Income Tax By Individuals - 2011

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