Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Sep 19, 2026

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Form 2210 explains when taxpayers must file to report and calculate an underpayment of estimated tax for individuals, estates, and trusts. It outlines required annual payment steps, withholding and refundable credits impacts, and how to determine whether a penalty applies. The form includes decision guidance on whether to use the short or regular method, identifies reasons for filing via checkboxes, and provides worksheet-style instructions for computing underpayment and penalty amounts for the applicable tax year.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Do You Have To File Form 2210?

Part I Required Annual Payment

Part II Reasons for Filing

Short Method vs Regular Method

Penalty Computation Worksheet

Part IV Regular Method (See instructions)

| 2210
Department of the Treasury
nternal Revenue Service | Underpayment of Estimated Tax by
Individuals,Estates,and Trusts
▶Information about Form 2210 and its separate instructions is at www.irs.gov/form2210.
▶Attach to Form 1040,1040A,1040NR,1040NR-EZ,or 1041. | | OMB No.1545-0140 | | --- | --- | --- | --- | | | | | 2013
Attachment
Sequence No.06 | | Name(s)shown on tax return | | Identifying number | | # Do You Have To File Form 2210? Partl Required Annual Payment | 1 Enter your 2013 tax after credits from Form 1040,line 55(see instructions if not filing Form 104
2 Other taxes,including self-employment tax and,if applicable,Additional Medicare Tax and/or
Investment Income Tax(see instructions)....... ...
3 Refundable credits (see instructions) ..... .....
4 Current year tax.Combine lines 1,2,and 3.If less than $1,000,stop;you do not owe a penalty
Do not file Form 2210 ..... ..... ..
5
5 Multiply line 4 by 90%(.90) ............. | 0)
Net
. | 1 | | | | --- | --- | --- | --- | --- | | | | 2 | | | | | | | | | | | | 3 | | | | | | 4 | | | | | | 5 | | | | 6 Withholding taxes.Do not include estimated tax payments (see instructions)..
7 Subtract line 6 from line 4.If less than $1,000,stop;you do not owe a penalty.Do not file Form 2210
8 Maximum required annual payment based on prior year's tax(see instructions)... .
9 Required annual payment.Enter the smaller of line 5 or line 8 ... ... | | 6 | | | | | | 7 | | | | | | 8 | | | | | | 9 | | | Next:Is line 9 more than line 6? □No.You do not owe a penalty.Do not file Form 2210 unless box E below applies. □ Yes.You may owe a penalty,but do not file Form 2210 unless one or more boxes in Part Il below applies. ●If box B,C,or D applies,you must figure your penalty and file Form 2210. ● If box A or E applies (but not B,C,or D)file only page 1 of Form 2210.You are not required to fiqure your penalty;the IRSwillfigure it and send you abill for any unpaid amount.If you want to figure your penalty,you may use PartⅢl or V as a worksheet and enter your penalty on your tax return,but file only page 1 of Form 2210. Part Il Reasons for Filing.Check applicable boxes.If none apply,do not file Form 2210. A□ You request a waiver (se instructions)of your entire penalty.You must check this box and file page 1 of Form 2210,but youare not required to figure your penalty. B□ You request a waiver (see instructions)of part of your penalty.You must figure your penalty and waiver amount and file Form2210. C□ Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized incomeinstallment method.You must figure the penalty using Schedule Al and file Form 2210. D□ Your penalty is lower when figured by treating the federal income tax witheld from your income as paid on the dates it wasactually withheld,instead of in equal amounts on the payment due dates.You must figure your penalty and file Form 2210. E□ You filed or are filing a joint return for either 2012 or 2013,but not for both years,and line 8 above is smaller than line 5 above.You must file page 1 of Form 2210,but you are not required to figure your penalty (unless box B,C,or D applies). Cat.No.11744P Part II Short Method Can You Use theYou may use the short method if:Short Method?·You made no estimated tax payments (or your only payments were withheldfederal income tax),or ·You paid the same amount of estimated tax on each of the four paymentdue dates.Must You Use theYou must use the regular method (Part IV)instead of the short method ifRegular Method?·You made any estimated tax payments late, ·You checked box C or Din Part Il,or ·You are filing Form 1040NR or 1040NR-EZ and you did not receive wagesas an employee subject to U.S.inc

FAQs

When must you file Form 2210 for underpayment of estimated tax?

File Form 2210 when you owe or may owe a penalty for underpayment of estimated tax and you checked an applicable reason in Part II. If no reasons apply, you do not file Form 2210.

How do you determine whether you can use the short method?

You can use the short method if you made no estimated tax payments (other than withholding) or paid the same amount on each of the four payment due dates. You must use the regular method if estimated tax payments were made late or if certain Part II boxes apply.

What is the penalty calculation based on in the worksheet sections?

The worksheet computes required annual payment, then finds the total underpayment and applies a rate to determine the penalty. It also adjusts for whether underpaid amounts were paid before or on/after the relevant due date.

Sep 19, 2026

Upload by Kyle