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The material outlines updated items and limits affecting taxpayers, including exemption amount changes, possible itemized deduction reduction, and extensions or applicability of related credits and taxes. It also provides reminders on due dates falling on weekends or legal holidays, summarizes penalty calculation approaches, and explains when the IRS will compute the penalty and issue a bill.",{"@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-underpayment-of-estimated-tax-by-individuals-estates-and-trusts/303215/",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/303215.png","ImageObject",442,249,{"name":88,"@type":89},"Blitz","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","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},"What is Form 2210 used for in the 2017 tax year?","Question",{"text":109,"@type":110},"Use Form 2210 to determine whether you owe a penalty for underpaying your estimated tax and, if so, to figure the penalty amount.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When does the IRS figure the underpayment penalty instead of the taxpayer?",{"text":114,"@type":110},"If you did not check box B, C, or D in Part II, you generally do not need to figure the penalty; the IRS will calculate it and send you a bill.",{"name":116,"@type":107,"acceptedAnswer":117},"What happens if a due date falls on a Saturday, Sunday, or legal holiday?",{"text":118,"@type":110},"The act is treated as timely if completed no later than the next day that is not a Saturday, Sunday, or legal holiday in the District of Columbia.","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},303215,1790465538,{"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":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":79},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","2017  \nInstructions for Form 2210  \nDepartment of the Treasury  \nInternal Revenue Service  \nUnderpayment of Estimated Tax by Individuals, Estates, and Trusts   \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 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form2210)[ ](go to IRS.gov/Form2210)[IRS.gov/Form2210](go to IRS.gov/Form2210) .  \nWhat's New  \nPersonal exemption amount for 2017. The personal exemption amount remains at $4,050 for 2017. There is aphaseout of the exemption, the amount of which is determined by the taxpayer's filing status and adjusted gross income.  \nLimit on itemized deductions. For 2017, itemized deductions for taxpayers with adjusted gross incomes above $156,900 maybe reduced.  \nHealth coverage tax credit. The health coverage tax credit has been extended.  \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 is any legal holiday in the District of Columbia. These instructions make the adjustment for Saturdays, Sundays, and legal holidays.  \nAdditional medicare tax. A 0.9% Additional Medicare Tax applies to Medicare wages, railroad retirement 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%(0 .038) 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 (PTC) . The PTC is a tax credit for certain people who enroll, or whose family member enrolls, in a qualified health plan offered through a Health Insurance Marketplace (also called an Exchange). The PTC provides financial assistance to pay the premiums by reducing the amount of tax you owe, giving you arefund, or increasing your refund amount. Advance payment of the PTC may be made through the Marketplace directly to your insurance provider. If you received premium assistance through advance payments of the PTC in 2017, and the amount advanced exceeded the amount of PTC you can take, you could be subject to a penalty for underpaying your estimated tax. For example, you completed Form 8962, Premium Tax Credit, and have additional income tax liability because too much was advanced to your insurance provider. For more information about the PTC and advance payments of the PTC, see Form 8962 and Pub. 974.  \nPurpose of Form  \nGenerally, use Form 2210 to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty. Even if you aren't required to file Form 2210, you can use it to figure your penalty if you wish to do so. In that case, enter the penalty on your return, but don't file Form 2210.  \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 return by April 17, 2018, 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 F","cbCaigOv6DEOjp3y","https://ap.wps.com/l/cbCaigOv6DEOjp3y","pdf",229775,10,"English","# General Instructions\n## What’s New\n## Reminders\n# Purpose of Form and Filing Requirements\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 in the 2017 tax year?\",\"answer\":\"Use Form 2210 to determine whether you owe a penalty for underpaying your estimated tax and, if so, to figure the penalty amount.\"},{\"question\":\"When does the IRS figure the underpayment penalty instead of the taxpayer?\",\"answer\":\"If you did not check box B, C, or D in Part II, you generally do not need to figure the penalty; the IRS will calculate it and send you a bill.\"},{\"question\":\"What happens if a due date falls on a Saturday, Sunday, or legal holiday?\",\"answer\":\"The act is treated as timely if completed no later than the next day that is not a Saturday, Sunday, or legal holiday in the District of Columbia.\"}]","Instructions for Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts | PDF",1789800676]