[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301718-105":53,"doc-detail-301718-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","form-2210me-underpayment-of-estimated-tax-instructions","Form 2210ME - Underpayment of Estimated Tax Instructions","","Form 2210ME explains when individuals, estates, or trusts must pay a penalty for underpaying estimated tax or paying it late. Part I guides calculation of required estimated tax using prior-year and current-year tax figures, Maine income tax withheld, and due-date installment computations. Part II calculates the underpayment penalty for quarters with underpayment amounts using installment due dates, month counts, applicable rates, and totals reported to the corresponding Form 1040ME or Form 1041ME.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-2210me-underpayment-of-estimated-tax-instructions/301718/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-2210me-underpayment-of-estimated-tax-instructions/301718.png","ImageObject",442,249,{"name":88,"@type":89},"McQueen","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Who must pay the underpayment penalty covered by Form 2210ME?","Question",{"text":108,"@type":109},"Generally, you must pay if your 2025 tax liability (less allowable credits and withholding) is $1,000 or more and your 2024 tax liability was $1,000 or more.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the required estimated tax calculated in Part I?",{"text":113,"@type":109},"Part I computes tax amounts using 2025 tax figures (or 2024 for comparison), applies 90% (with special rules for farmers and commercial fishers), incorporates Maine income tax withheld, and determines underpayment or overpayment for each installment.",{"name":115,"@type":106,"acceptedAnswer":116},"When is Part II used, and how is the penalty computed?",{"text":117,"@type":109},"Part II is for quarters with entries on line 11a. It uses the payment date (or an earlier cutoff date), counts whole months from due date to that date, applies rates from the table, and multiplies underpayment by the applicable rate.",{"name":119,"@type":106,"acceptedAnswer":120},"What is the purpose of the annualized income installment method note on this form?",{"text":121,"@type":109},"The instructions state that if you use the annualized income installment method, you must file Form 2210ME even if the penalty amount is zero, and you check the corresponding box and report totals to the related forms.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},301718,1790200234,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":9},5909890329169,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Clear  \nForm 2210ME  \n2025  \nAttachment Sequence No.12  \nPrint  \nUnderpayment of Estimated Tax by Individuals, Estates, or Trusts  \nEnclose with your Form 1040ME or Form 1041ME.  \n(See instructions on back. )  \nFor calendar year 2025 or fiscal year beginning   , 2025 and ending   ,    \n\n| Name(s) as shown on Form 1040ME or 1041ME | Your SSN or EIN (do not enter / or-) |\n| --- | --- |\n\nPart I—Calculating Your Underpayment  \n1. 2025 tax. (Form 1040ME-line 24 minus lines 25c, 25d, and 25e or Form 1041ME-line 6 minus any refundable  \ntax credit included on Form 1041ME, line 7c. ) ............................................................................................................................... 1.    \n2. Multiply tax on line 1 by 90%(66 2/3% for farmers and persons who fish commercially) .............................................................. 2.    \n3. 2025 Maine Income Tax Withheld. (Form 1040ME, line 25a, or Form 1041ME, line 7a. ) ............................................................. 3.    \n4. Subtract line 3 from line 1. If the result is less than $1,000, do not complete or file this form........................................................ 4.    \n5. 2024 tax. (2024 Form 1040ME, line 24 minus lines 25c, 25d, and 25e or 2024 Form 1041ME, line 6 minus any refundable tax credit  \nincluded on Form 1041ME, line 7c. ) If short year, enter the amount from line 2. If less than $1,000, do not complete or file this form... 5.    \n6. Enter line 2 or line 5, whichever is less. ......................................................................................................................................... 6.    \n7. Multiply the amount on line 6 by .25 (to compute the amount for line 9) . Enter result here. .......................................................... 7.    \n8. Due dates for estimated tax payments. .................................................... 8.  \n9. Estimated tax due. Enter amount from line 7 above or line 25 of annualized worksheet under each payment due date............................... 9.  \n10. Less tax payments.  \na. Tax withheld. Enter 25%(0 .25) of line 3 in each column. .................. 10a.  \nb. Estimated tax paid by due date on line 8. ......................................... 10b.  \nc. Amount carried forward (overpaid) from line 11b, previous column. For column A, enter credit carried forward from previous tax year   10c.  \nd. Total. Add lines 10a, 10b, and 10c.................................................... 10d.  \n11. Subtract line 10d from line 9 (may be a negative amount) ...................... 11.  \na. If line 9 is larger than line 10d, enter the underpayment here. ........ 11a.  \nb. If line 10d is larger than line 9, enter overpayment here. ................. 11b.  \n\n| A\u003Cbr>April 15, 2025 | B\u003Cbr>June 16, 2025 | C\u003Cbr>Sept. 15, 2025 | D\u003Cbr>Jan. 15, 2026 |\n| --- | --- | --- | --- |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n\nPart II—Calculating the Penalty—For Quarters with entries on line 11a  \n12. For each column, enter the date the amount on line 11a was paid orthe 15th day of the fourth month after close of taxable year, whichever is earlier ................................................................................................... 12.  \n13. Number of months from due date of installment (line 8) to date shown on line 12. A part of a month is considered a whole month. .................... 13.  \n14. Enter the rate from the table on next page. ............................................. 14.  \n15. Underpayment Penalty—Multiply underpayment on line 11a by the  \nrate on line 14. ......................................................................................... 15.  \n\n|  |  |  |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n|  |  |  |  |\n|  |  |  |  |\n\n16. Total of amounts shown on line 15. Enter result here and on Form 1040ME, line 32 or Form 1041ME, line 10b. ...................... ","cbCaidma6aRJHFna","https://ap.wps.com/l/cbCaidma6aRJHFna","pdf",2539253,"English","# Part I—Calculating Your Underpayment\n## Calculating tax, withheld amounts, and underpayment/overpayment by installment\n# Part II—Calculating the Penalty—For Quarters with entries on line 11a\n## Computing payment dates, months, rates, and underpayment penalty totals\n# FORM 2210ME INSTRUCTIONS\n## Purpose of Form\n## Who Must Pay the Underpayment Penalty","[{\"question\":\"Who must pay the underpayment penalty covered by Form 2210ME?\",\"answer\":\"Generally, you must pay if your 2025 tax liability (less allowable credits and withholding) is $1,000 or more and your 2024 tax liability was $1,000 or more.\"},{\"question\":\"How is the required estimated tax calculated in Part I?\",\"answer\":\"Part I computes tax amounts using 2025 tax figures (or 2024 for comparison), applies 90% (with special rules for farmers and commercial fishers), incorporates Maine income tax withheld, and determines underpayment or overpayment for each installment.\"},{\"question\":\"When is Part II used, and how is the penalty computed?\",\"answer\":\"Part II is for quarters with entries on line 11a. It uses the payment date (or an earlier cutoff date), counts whole months from due date to that date, applies rates from the table, and multiplies underpayment by the applicable rate.\"},{\"question\":\"What is the purpose of the annualized income installment method note on this form?\",\"answer\":\"The instructions state that if you use the annualized income installment method, you must file Form 2210ME even if the penalty amount is zero, and you check the corresponding box and report totals to the related forms.\"}]","Form 2210ME - Underpayment of Estimated Tax Instructions | PDF",1789784964]