Instructions for Form 2210-F - 2018 - Underpayment of Estimated Tax by Farmers and Fishermen

Sep 19, 2026

2018 Instructions for Form 2210-F explain the underpayment penalty framework for farmers and fishermen and provide guidance for determining eligibility and claiming relief. The document describes future developments resources on IRS.gov, highlights key changes for the 2018 tax year, including relief from the estimated tax penalty when specific timing and filing conditions are met, and references related notices. It also summarizes related tax topics and reminders such as additional Medicare tax, net investment income tax, premium tax credit, and the health coverage tax credit, with pointers to relevant forms.

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

General Instructions

Future Developments

What's New

Reminders

Purpose of Form

Caution: The form, instruction, or publication you are looking for begins on the next page. But first see the important information below. This form, instruction, or publication is being revised to reflect legislation enacted December 20, 2019. The updated revision will be posted here as soon as possible. We apologize for the delay and inconvenience. The most recently issued final revision begins on the next page, but, again, is currently being updated. Early release drafts of forms and instructions (and some pubs) are posted before the final release [at](at www.irs.gov/DraftForms)[ ](at www.irs.gov/DraftForms)[www.irs.gov/DraftForms](at www.irs.gov/DraftForms) (note that they remain there after the final release is posted). The most recently issued final revision of forms, instructions, and publications [is posted at](is posted at www.irs.gov/LatestForms)[ ](is posted at www.irs.gov/LatestForms)[www.irs.gov/LatestForms](is posted at www.irs.gov/LatestForms) and at [www.irs.gov/AllForms](www.irs.gov/AllForms), which has revisions for all years each form, instruction, or pub has been issued. Almost every form and publication has a page on IRS.gov with a friendly shortcut. For example, the Form 1040 page is [at](at www.irs.gov/Form1040)[ ](at www.irs.gov/Form1040)[www.irs.gov/Form1040](at www.irs.gov/Form1040); the Pub. 501 page is [at](at www.irs.gov/Pub501)[ ](at www.irs.gov/Pub501)[www.irs.gov/Pub501](at www.irs.gov/Pub501); the Form W-4 page is [at](at www.irs.gov/W4)[ ](at www.irs.gov/W4)[www.irs.gov/W4](at www.irs.gov/W4); and the Schedule A (Form 1040 or 1040-SR) page is [at](at www.irs.gov/ScheduleA)[ ](at www.irs.gov/ScheduleA)[www.irs.gov/ScheduleA](at www.irs.gov/ScheduleA).(If typing in a link above instead of clicking on it, be sure to type the link into the address bar of your browser, not a Search box.) Note that instructions and publications are available from these pages in PDF for printing, HTML for viewing online, and in many cases, in eBook format for mobile viewing (see [www.irs.gov/eBook](www.irs.gov/eBook for more details)[ for more details](www.irs.gov/eBook for more details)). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications [at](at www.irs.gov/FormComments. We)[ ](at www.irs.gov/FormComments. We)[www.irs.gov/FormComments](at www.irs.gov/FormComments. We)[. We](at www.irs.gov/FormComments. We) cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product. All information about forms, instructions, and pubs is [at](at www.irs.gov/Forms)[ ](at www.irs.gov/Forms)[www.irs.gov/Forms](at www.irs.gov/Forms). 2018 Instructions for Form 2210-F Department of the Treasury Internal Revenue Service Underpayment of Estimated Tax by Farmers and Fishermen Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Future Developments For the latest information about developments related to Form 2210-F and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form2210F)[ ](go to IRS.gov/Form2210F)[IRS.gov/Form2210F](go to IRS.gov/Form2210F). What's New Farmers and fishermen underpayment penalty relief. Certain changes in the rules that affect farmers and fishermen may have made it difficult for you to accurately determine and pay your tax liability for the 2018 tax year by March 1, 2019, which is a special due date applicable to farmers and fishermen to pay estimated tax. (See Exceptions to the Penalty, later) . Therefore, the IRS is providing relief to you by waiving the estimated tax penalty if you meet certain requirements. To qualify for the relief, you must file your 2018 income tax return, and pay the tax in full by April 15, 2019 (by April 17, 2019, if you live in Maine or Massachusetts) . To claim the waiver, see Special Waiver of Penalty, later. For

FAQs

What penalty relief is offered for farmers and fishermen under Form 2210-F for 2018?

The IRS waives the estimated tax penalty if you meet specific requirements, including filing your 2018 income tax return and paying the tax in full by the applicable April 15, 2019 deadline (with specified exceptions).

How can I find the latest updates to Form 2210-F and its instructions?

Use the IRS.gov link provided for Form 2210-F and related pages such as LatestForms and AllForms, which list revisions for forms, instructions, and publications by year.

What related tax reminders are included in the 2018 instructions?

The document includes reminders on additional Medicare tax, net investment income tax, premium tax credit, and health coverage tax credit, and directs readers to specific forms for details.

Sep 19, 2026

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