[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302946-105":53,"doc-detail-302946-en":131},{"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":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","instructions-for-form-2210-underpayment-of-estimated-tax-by-individuals-estates-and-trusts","Instructions for Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts","","Instructions for Form 2210 explain when individuals, estates, and trusts must file to assess penalties for underpaying estimated tax. The guidance covers the purpose of the form, who is required to submit it, and how the IRS typically calculates the penalty. It also describes alternative calculation methods, conditions requiring self-computation, and the general threshold tests tied to prior-year and current-year tax. Special rules for farmers, fishers, and higher-income taxpayers are included, along with how penalties apply to each installment due date.",{"@graph":63,"@context":123},[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-underpayment-of-estimated-tax-by-individuals-estates-and-trusts/302946/",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-underpayment-of-estimated-tax-by-individuals-estates-and-trusts/302946.png","ImageObject",442,249,{"name":88,"@type":89},"Mack Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115,119],{"name":106,"@type":107,"acceptedAnswer":108},"What is Form 2210 used for?","Question",{"text":109,"@type":110},"Use Form 2210 to determine whether you owe a penalty for underpaying your estimated tax. The IRS generally figures the penalty for you, and you usually should not file Form 2210 unless you choose to figure the penalty yourself or request a waiver.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Who must file Form 2210?",{"text":114,"@type":110},"Use the flowchart at the top of Form 2210 to decide whether you must file. If box B, C, or D in Part II is checked, you must figure the penalty yourself and attach Form 2210 to your return.",{"name":116,"@type":107,"acceptedAnswer":117},"How is the underpayment penalty threshold determined for 2025?",{"text":118,"@type":110},"In general, you may owe a penalty for 2025 if your withholding and timely estimated tax payments did not equal at least the smaller of 90% of your 2025 tax or 100% of your 2024 tax (with 2024 covering a 12-month period).",{"name":120,"@type":107,"acceptedAnswer":121},"Do penalties apply separately for each required payment?",{"text":122,"@type":110},"Yes. The penalty is figured separately for each installment due date, so you may owe a penalty for an earlier due date even if later payments covered the underpayment. You may be able to reduce or eliminate the penalty using the annualized income installment method.","https://schema.org",{"og:url":78,"og:type":125,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":127,"canonical":78},"index,follow",{"doc_id":129,"site_id":56},302946,1791007801,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":88,"user_avatar":134,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":8,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":79},1236954509970,"https://us-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","2025  \nInstructions for Form 2210  \nUnderpayment of Estimated Tax by Individuals, Estates, and Trusts   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nWhat’s New  \nPublic Law 119-21, July 4, 2025 (One Big Beautiful Bill Act), enacted several provisions that may affect your 2025 tax. If you are using the annualized income installment method, see the instructions at Schedule AI—Annualized Income Installment Method, Line 14.  \nNotice 2026-3 in relevant part provides limited relief from a portion of the addition to tax under section 6654 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland property to a qualified farmer for which an election under section 1062(a) is properly made. See instructions for Line 3. If you are using the annualized income installment method, also see instructions for Schedule AI—Annualized Income Installment Method, Line 14.  \nFuture Developments  \n[Go to](Go to IRS.gov/Form2210 for)[ ](Go to IRS.gov/Form2210 for)[IRS.gov/Form2210](Go to IRS.gov/Form2210 for)[ for](Go to IRS.gov/Form2210 for) the latest information.  \nReminders  \nSaturday, Sunday, or legal holiday. Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it’s performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday. A legal holiday includes any legal holiday in the District of Columbia.  \n[Tax Withholding Estimator.](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[ Go to](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[ ](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[IRS.gov/W4App](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[ to determine](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[ ](Tax Withholding Estimator. Go to IRS.gov/W4App to determine)[adjustments to your withholdings.](adjustments to your withholdings.)  \nGeneral Instructions Purpose of Form  \nUse Form 2210 to see if you owe a penalty for underpaying your estimated tax. The IRS will generally figure your penalty for you and you should not file Form 2210. You can, however, use Form 2210 to figure your penalty if you wish to include the penalty on your return. There are some situations in which you must file Form 2210, such as to request a waiver.  \nWho Must File Form 2210  \nUse the flowchart at the top of Form 2210, page 1, to see if you must file this form.  \n!   \nCAUTION  \nIf box B, C, or D in Part II is checked, you must figure the penalty yourself and attach Form 2210 to your return.  \nThe IRS Will Figure the Penalty for You  \nIf you didn’t check box B, C, or D in Part II, you don’t need to figure the penalty. The IRS will figure any penalty for underpayment of estimated tax and send you a bill. If you file your 2025 return by April 15, 2026, no interest will be charged on the penalty if you pay the penalty by the date shown on the bill. If you want us to figure the penalty for you, complete your return as usual. Leave the penalty line on your return blank; don’t file Form 2210.  \nOther Methods of Figuring the Penalty  \nThere are different ways to figure the correct penalty. You don’t have to use the method used on Form 2210 as long as you enter the correct penalty amount on the “Estimated tax penalty” line on your return.  \nHowever, if you’re required to file Form 2210 because one or more of the boxes in Part II applies, you must complete certain lines and enter the penalty on the “Estimated tax penalty” line on your return.  \n• If you use the regular method, complete Part I; check the applicable box(es) in Part II; and complete Part III, Section A, and the penalty worksheet (Worksheet for Form 2210, Part III, Section B—Figure the Penalty) . Enter the penalty on Form 2210, line 19, and on the“Estimated tax penalty” line on your tax return.  \n• If you use the annualized income installm","cbCaihPeHv9svb9a","https://ap.wps.com/l/cbCaihPeHv9svb9a","pdf",270086,"English","# Purpose of Form\n# Who Must File Form 2210\n# The IRS Will Figure the Penalty for You\n# Other Methods of Figuring the Penalty\n# Who Must Pay the Underpayment Penalty","[{\"question\":\"What is Form 2210 used for?\",\"answer\":\"Use Form 2210 to determine whether you owe a penalty for underpaying your estimated tax. The IRS generally figures the penalty for you, and you usually should not file Form 2210 unless you choose to figure the penalty yourself or request a waiver.\"},{\"question\":\"Who must file Form 2210?\",\"answer\":\"Use the flowchart at the top of Form 2210 to decide whether you must file. If box B, C, or D in Part II is checked, you must figure the penalty yourself and attach Form 2210 to your return.\"},{\"question\":\"How is the underpayment penalty threshold determined for 2025?\",\"answer\":\"In general, you may owe a penalty for 2025 if your withholding and timely estimated tax payments did not equal at least the smaller of 90% of your 2025 tax or 100% of your 2024 tax (with 2024 covering a 12-month period).\"},{\"question\":\"Do penalties apply separately for each required payment?\",\"answer\":\"Yes. The penalty is figured separately for each installment due date, so you may owe a penalty for an earlier due date even if later payments covered the underpayment. You may be able to reduce or eliminate the penalty using the annualized income installment method.\"}]","Instructions for Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts | PDF",1789798886]