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Check box A in Part I.

IF you file...

THEN include on line 2 the amounts on...

Complete Form 2210-F through line 15 without regard to the

waiver. Enter the amount you want waived in parentheses on the

1040

Lines 57, 59 (additional tax on distributions only), 60a*, 60b,

and, if applicable, Additional Medicare Tax (Form 8959)

dotted line to the left of line 16. Subtract this amount from the

and/or Net Investment Income Tax (Form 8960) on line 62,

total penalty you figured without regard to the waiver, and enter

and any write-ins on line 62 with the exception of:

the result on line 16.

Uncollected social security and Medicare tax or RRTA tax

Attach Form 2210-F and a statement to your return explaining

on tips or on group-term life insurance (identified as “UT”);

the reasons you were unable to meet the estimated tax

Tax on excess golden parachute payments (identified as

requirements.

“EPP”);

If you are requesting a waiver due to retirement or disability,

Excise tax on insider stock compensation from an

attach documentation that shows your retirement date (and your

expatriated corporation (identified as “ISC”);

Look-back interest due under section 167(g) (identified as

age on that date) or the date you became disabled.

“8866”);

If you are requesting a waiver due to a casualty, disaster

Look-back interest due under section 460(b) (identified as

(other than a federally declared disaster as discussed later), or

“8697”;

other unusual circumstance, attach documentation such as

Recapture of federal mortgage subsidy (identified as

copies of police and insurance company reports.

“FMSR”); and

Interest accrued on deferred tax under a section 1294

The IRS will review the information you provide and will

election for the year of termination (See Form 8621, Part VI,

decide whether to grant your request for a waiver.

line 24, and Instructions for Form 8621). Also, subtract the

amount from Form 8621, line 9c, that has been entered in

Federally declared disaster. Certain estimated tax payment

brackets to the left of Form 1040, line 63.

deadlines for taxpayers who reside or have a business in a

1040NR

Lines 54, 55, 57 (additional tax on distributions only), 58,

federally declared disaster area are postponed for a period

59a*, 59b, and, if applicable, Additional Medicare Tax (Form

during and after the disaster. During the processing of your tax

8959) and/or Net Investment Income Tax (Form 8960) on

return, the IRS automatically identifies taxpayers located in a

line 60, and any write-ins on line 60 with the exception of:

covered disaster area (by county or parish) and applies the

Uncollected social security and Medicare tax or RRTA tax

appropriate penalty relief. Don’t file Form 2210-F if your

on tips or on group-term life insurance (identified as “UT”);

underpayment was due to a federally declared disaster. If you

Tax on excess golden parachute payments (identified as

still owe a penalty after the automatic waiver is applied, the IRS

“EPP”);

will send you a bill.

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”);

An individual or a fiduciary for an estate or trust not in a

Look-back interest due under section 167(g) (identified as

covered disaster area but whose books, records, or tax

“From Form 8866”);

professionals' offices are in a covered area is also entitled to

Look-back interest due under section 460(b) (identified as

relief. Also eligible are relief workers affiliated with a recognized

“From Form 8697”);

government or charitable organization assisting in the relief

Recapture of federal mortgage subsidy (identified as

“FMSR”); and

activities in a covered disaster area. If you meet either of these

Interest accrued on deferred tax under a section 1294

eligibility requirements, you must call the IRS disaster hotline at

election for the year of termination (See Form 8621, Part VI,

1-866-562-5227 and identify yourself as eligible for this relief.

line 24, and Instructions for Form 8621)

Details on the applicable disaster postponement period can

1041

Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with the

be found at IRS.gov. Enter "disaster relief" in the search box,

exception of:

then select “Tax Relief in Disaster Situations.” Select the

Look-back interest due under section 167(g) (identified as

federally declared disaster that affected you.

“From Form 8866”);

Look-back interest due under section 460(b) (identified as

Specific Instructions

“From Form 8697”); and

Interest accrued on deferred tax under a section 1294

election for the year of termination (See Form 8621, Part VI,

Complete lines 1 through 11 to figure your required annual

line 24, and Instructions for Form 8621)

payment.

*If you’re a household employer include your household employment taxes.

Don’t include household employment taxes if both of the following are true: on

If you file an amended return by the due date of your original

line 2 (1) You didn’t have federal income tax withheld from your income and, (2)

return, use the amounts shown on your amended return to figure

You wouldn’t be required to make estimated tax payments even if the

your underpayment. If you file an amended return after the due

household employment taxes weren’t included.

date, use the amounts shown on the original return.

Exception. If you and your spouse file a joint return after the

due date to replace previously filed separate returns, use the

amounts shown on the joint return to figure your underpayment.

Line 4

Line 2

To figure the amount of the section 1341 credit, see

Repayments in Pub. 525, Taxable and Nontaxable Income.

Enter the total of the following amounts.

Line 8

Enter the taxes withheld shown on Form 1040, lines 64 and 71;

Form 1040NR, lines 62a, 62b, 62c, 62d, and 67; or Form 1041,

line 24e.

Filers of Form 8689, Allocation of Individual Income Tax to

the U.S. Virgin Islands. Also enter on this line the amount from

Form 8689, lines 40 and 45, that you entered on your 2017 Form

1040, line 74.

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Instructions for Form 2210-F (2017)

Instructions For Form 2210-F - Underpayment Of Estimated Tax By Farmers And Fishermen - 2017 Page 2

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