[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303211-105":53,"doc-detail-303211-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","instructions-for-form-2210-f-instructions","Instructions for Form 2210-F - Instructions","","Instructions for IRS Form 2210-F for the 2016 tax year explain when farmers and fishermen must calculate and potentially attach an underpayment penalty for estimated tax. The guidance covers who must file, when the IRS calculates the penalty instead, payment rules for the 2016 shortfall, and common exceptions. It also details waiver conditions tied to retirement/disability or unusual circumstances, including documentation requirements and relevant thresholds.",{"@graph":63,"@context":119},[64,80,102],{"@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/instructions-for-form-2210-f-instructions/303211/",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/instructions-for-form-2210-f-instructions/303211.png","ImageObject",442,249,{"name":88,"@type":89},"Ben ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who must file Form 2210-F for 2016?","Question",{"text":109,"@type":110},"Individuals, estates, or trusts that meet the farming or fishing income requirement must use Form 2210-F. If you checked box A or B in Part I, you must figure the penalty and attach the completed form to your return.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When will the IRS figure the underpayment penalty instead?",{"text":114,"@type":110},"If you did not check box A or B in Part I, you generally do not need to figure the penalty or attach Form 2210-F. Leave the penalty line blank; if you owe it, the IRS will send a bill.",{"name":116,"@type":107,"acceptedAnswer":117},"What exceptions can eliminate the underpayment penalty?",{"text":118,"@type":110},"You may not need to pay the penalty or file the form if you file and pay by March 1, 2017 (or request a waiver if you don’t), if you had no 2015 tax liability and qualify under the full-year rule, or if the 2016 return total tax minus withholding is less than $1,000.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303211,1790638667,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},2336478951081,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","2016  \nInstructions for Form 2210-F  \nDepartment of the Treasury  \nInternal Revenue Service  \nUnderpayment of Estimated Tax by Farmers and Fishermen   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nGeneral Instructions Future Developments  \nFor 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 www.irs.gov/form2210f)[ ](go to www.irs.gov/form2210f)[www.irs.gov/form2210f](go to www.irs.gov/form2210f).  \nWhat's New  \nPersonal exemption amount increased for certain taxpayers. For 2016, the personal exemption amount is increased to $4,050 . There is a phaseout of the exemption, the amount of which is determined by the taxpayer's filing status and adjusted gross income.  \nLimit on itemized deductions. For 2016, itemized deductions for taxpayers with adjusted gross incomes above $155,650 maybe reduced.  \nReminders  \nAdditional Medicare Tax. A 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. See Form 8959.  \nNet Investment Income Tax. You may be subject to Net Investment Income Tax (NIIT) . NIIT is a 3.8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. See Form 8960.  \nPremium Tax Credit. You may be eligible to claim the premium tax credit. The premium tax credit provides assistance for premiums for health insurance coverage enrolled in through a Health Insurance Marketplace (also called an Exchange) . The credit may reduce the amount of tax you owe or increase your refund. For more information, see Form 8962 and Pub. 974.  \nHealth coverage tax credit. You may be eligible to claim the health coverage tax credit. The health coverage tax credit provides assistance to eligible individuals for premiums for certain health insurance coverage enrolled in outside of a Health Insurance Marketplace. The credit may reduce the amount of tax you owe or increase your refund. This credit doesn’t apply to health insurance coverage enrollments through a Health Insurance Marketplace. For more information, see Form 8885.  \nPurpose of Form  \nIf you are an individual, estate, or trust and at least two-thirds of your 2015 or 2016 gross income is from farming or fishing, use Form 2210-F to see if you owe a penalty for underpaying your estimated tax.  \nFor a definition of gross income from farming and fishing and more details, see chapter 2 of Pub. 505, Tax Withholding and Estimated Tax.  \nWho Must File Form 2210-F  \nIf you checked box A or B in Part I of Form 2210-F, you must figure the penalty yourself and attach the completed form to your return.  \nThe IRS Will Figure the Penalty for You  \nIf you didn’t check box A or B in Part I, you don’t need to figure the penalty or file Form 2210-F. Complete your return as usual, leave the penalty line on your return blank, and don’t attach Form 2210-F. If you owe the penalty, the IRS will send you a bill. Interest won’t be charged on the penalty if you pay by the date specified on the bill.  \nWho Must Pay the Underpayment Penalty  \nYou may owe the penalty for 2016 if you didn’t pay at least the smaller of:  \n1. Two-thirds of the tax shown on your 2016 return, or  \n2. 100% of the tax shown on your 2015 return (your 2015 tax return must cover a 12-month period) .  \nReturn. In these instructions,“return” refers to your original income tax return. However, an amended return is considered the original return if it is filed by the due date (including extensions) of the original return. Also, a joint return that replaces previously filed separate returns is considered the original return.  \nExceptions to the Penalty  \nYou won’t have to pay the penalty or file this form if any of the following applies.  \n You file your return and pay the tax due by March 1, 2017. If you don’t file yo","cbCaib6xYHvpr9ZB","https://ap.wps.com/l/cbCaib6xYHvpr9ZB","pdf",164218,"English","# Purpose of Form\n## Who Must File Form 2210-F\n## The IRS Will Figure the Penalty for You\n## Who Must Pay the Underpayment Penalty\n## Exceptions to the Penalty\n## Waiver of Penalty","[{\"question\":\"Who must file Form 2210-F for 2016?\",\"answer\":\"Individuals, estates, or trusts that meet the farming or fishing income requirement must use Form 2210-F. If you checked box A or B in Part I, you must figure the penalty and attach the completed form to your return.\"},{\"question\":\"When will the IRS figure the underpayment penalty instead?\",\"answer\":\"If you did not check box A or B in Part I, you generally do not need to figure the penalty or attach Form 2210-F. Leave the penalty line blank; if you owe it, the IRS will send a bill.\"},{\"question\":\"What exceptions can eliminate the underpayment penalty?\",\"answer\":\"You may not need to pay the penalty or file the form if you file and pay by March 1, 2017 (or request a waiver if you don’t), if you had no 2015 tax liability and qualify under the full-year rule, or if the 2016 return total tax minus withholding is less than $1,000.\"}]","Instructions for Form 2210-F - Instructions | PDF",1789800666]