[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303216-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303216-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},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 IRS Form 2210 explain how individuals, estates, and trusts compute and report underpayment of estimated tax. The guidance includes sections on future developments, key “What’s New” updates tied to tax reform, and reminders on timing rules when due dates fall on weekends or legal holidays. It also covers waiver eligibility criteria, including the 80% threshold for withholding and estimated payments before January 15, 2019, and references to related forms and publications.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-2210-underpayment-of-estimated-tax-by-individuals-estates-and-trusts/303216/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-2210-underpayment-of-estimated-tax-by-individuals-estates-and-trusts/303216.png","ImageObject",442,249,{"name":42,"@type":43},"Fans","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is IRS Form 2210 used for?","Question",{"text":62,"@type":63},"Form 2210 is used to address underpayment of estimated tax by individuals, estates, and trusts, including how the required installment and related penalty rules apply.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What “waiver of underpayment penalty” does the instructions describe?",{"text":67,"@type":63},"The instructions explain relief from the underpayment penalty in certain cases, including meeting the requirement that total withholding and estimated tax payments made on or before January 15, 2019, are at least 80% of the tax shown on the 2018 return.",{"name":69,"@type":60,"acceptedAnswer":70},"How are due dates handled when they fall on a weekend or legal holiday?",{"text":71,"@type":63},"If a due date for a tax act falls on Saturday, Sunday, or a legal holiday, the act is treated as timely when performed no later than the next day that is not a Saturday, Sunday, or legal holiday.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303216,1790429556,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":33},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Caution: The form, instruction, or publication you are looking for begins on the next page. But first see the important information below.  \nThis 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.  \nEarly 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.  \nAlmost 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.  \n501 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)).  \nIf 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.  \nAll 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).  \n2018  \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  \nWaiver of underpayment penalty due to tax reform. The December 22, 2017, enactment of Public Law 115-97, commonly referred to as the “Tax Cuts and Jobs Act”,“TCJA,” or “Tax Reform,”included a broad array of tax changes affecting millions of individual taxpayers. On February 28, 2018, the IRS released an updated Withholding Calculator at [IRS.gov/W4app](IRS.gov/W4app and a new version of)[ and a new version of](IRS.gov/W4app and a new version of)[ ](IRS.gov/W4app and a new version of)[Form W-4 to help individual taxpayers determine their appropriate](Form W-4 to help individual taxpayers determine their appropriate)[ ](Form W-4 to help individual taxpayers determine their appropriate)[amount of 2018 tax withho","cbCaiqQJBKWYKzk1","https://ap.wps.com/l/cbCaiqQJBKWYKzk1","pdf",314703,10,"English","# General Instructions\n## Future Developments\n## What's New\n## Reminders","[{\"question\":\"What is IRS Form 2210 used for?\",\"answer\":\"Form 2210 is used to address underpayment of estimated tax by individuals, estates, and trusts, including how the required installment and related penalty rules apply.\"},{\"question\":\"What “waiver of underpayment penalty” does the instructions describe?\",\"answer\":\"The instructions explain relief from the underpayment penalty in certain cases, including meeting the requirement that total withholding and estimated tax payments made on or before January 15, 2019, are at least 80% of the tax shown on the 2018 return.\"},{\"question\":\"How are due dates handled when they fall on a weekend or legal holiday?\",\"answer\":\"If a due date for a tax act falls on Saturday, Sunday, or a legal holiday, the act is treated as timely when performed no later than the next day that is not a Saturday, Sunday, or legal holiday.\"}]","Instructions for Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts | PDF",1789800677]