[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303459-105":53,"doc-detail-303459-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","nj-2210-2025-underpayment-of-estimated-tax-instructions","NJ-2210 2025 - Underpayment of Estimated Tax Instructions","","NJ-2210 2025 provides worksheets and step-by-step calculations for individuals, estates, or trusts to determine underpayment of estimated tax. The form guides taxpayers through figuring the underpayment amount, applying prior overpayment or underpayment, and computing interest. It includes Part I for the underpayment calculation, Part II exceptions with required worksheet calculations, and schedules of payment due dates with specified percentage rules tied to 2024 tax and 2025 income computations.",{"@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/nj-2210-2025-underpayment-of-estimated-tax-instructions/303459/",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/nj-2210-2025-underpayment-of-estimated-tax-instructions/303459.png","ImageObject",442,249,{"name":88,"@type":89},"Jasmine","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",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who should use NJ-2210 2025?","Question",{"text":109,"@type":110},"NJ-2210 2025 is for individuals, estates, or trusts who need to compute an underpayment of estimated tax.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the payment due dates referenced on the form?",{"text":114,"@type":110},"The referenced due dates are April 15, 2025; June 16, 2025; Sept 15, 2025; and Jan 15, 2026.",{"name":116,"@type":107,"acceptedAnswer":117},"When do you file the form instead of using an exception 1 at line 15?",{"text":118,"@type":110},"If you meet exception 1 at line 15, the instructions state you should not file this form; the amounts will be verified by the Division of Taxation.","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},303459,1790432916,{"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":79,"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":73},2336478487870,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","NJ-2210 2025  \nUnderpayment of Estimated Tax  \nby Individuals, Estates, or Trusts  \nFill in the oval at line 52, Form NJ-1040, and enclose this form with your return.  \nName(s) as shown on Form NJ-1040 Social Security Number  \nPart I Figuring Your Underpayment  \n| 1. 2025 Tax (line 50, Form NJ-1040) ...........................................................................................\u003Cbr>2. Enter the total of lines 55, 56, 58, 59, 60, 61, 62, 63, 64, and 65, Form NJ-1040 .................\u003Cbr>3. Subtract line 2 from line 1 (If less than $400, do not complete the rest of this form) .............. 4a. Multiply the amount on line 1 by .80 (80%) (Two-thirds for qualified farmers) ........................ 4b. Enter 2024 tax (From Form NJ-1040, line 50) ...................................................................... |  |  |  | 1. |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  | 2. |  |  |\n|  |  |  |  | 3. |  |  |\n|  |  |  |  | 4a. |  |  |\n|  |  |  |  | 4b. |  |  |\n| 5. Use the lesser amount from either line 4a or 4b and divide by four. Enter the result in each column ........................................\u003Cbr>6. Estimated tax paid and tax withheld per period (see instr. ) . If each column on line 6 is greater than the corresponding column on line 5, do not complete the rest of this form ............\u003Cbr>7. Enter the overpayment (line 13) from the previous column.(Complete lines 7 through 13 for one column before completing the next column. ) ................................................................\u003Cbr>8. Add line 6 and line 7 .................................................................\u003Cbr>9. Enter the total underpayment (add line 11 and line 12) from the previous column .................................................................\u003Cbr>10. Subtract line 9 from line 8. If zero or less, enter zero ...............\u003Cbr>11. Remaining underpayment from previous period. If line 10 is zero, subtract line 8 from line 9. Otherwise enter zero .............\u003Cbr>12. Underpayment (If line 5 is greater than line 10, subtract line\u003Cbr>10 from line 5) ...........................................................................\u003Cbr>13. Overpayment (If line 10 is greater than line 5, subtract line 5 from line 10) .............................................................................. | 5. | Payment Due Dates |  |  |  |  |\n|  |  | (A)\u003Cbr>April 15, 2025 | (B)\u003Cbr>June 16, 2025 |  | (C)\u003Cbr>Sept 15, 2025 | (D)\u003Cbr>Jan 15, 2026 |\n|  |  |  |  |  |  |  |\n|  | 6. |  |  |  |  |  |\n|  | 7. |  |  |  |  |  |\n|  | 8. |  |  |  |  |  |\n|  | 9. |  |  |  |  |  |\n|  | 10. |  |  |  |  |  |\n|  | 11. |  |  |  |  |  |\n|  | 12. |  |  |  |  |  |\n|  | 13. |  |  |  |  |  |\n\nPart II Exceptions  \n(See instructions. Complete worksheets for exceptions 2, 3, and 4 and enclose calculations for each exception claimed. ) If you meet exception 1 at line 15, do not file this form. These amounts will be verified by the Division of Taxation.  \n14. Total amount paid and withheld from January 1 through payment due date shown. (Do not include withholdings after December 31, 2025. ) (See instructions) ...................................  \n15. Exception 1 – Enter 2024 tax (line 50)   $  \n16. Exception 2 – Tax on 2024 gross income using 2025  \nexemptions and tax rates .........................................................  \n17. Exception 3 – Tax on annualized 2025 income ........................  \n18. Exception 4 – Tax on 2025 income over 3, 5, and 8-month periods .....................................................................................  \nApril 15, 2025 June 16, 2025 Sept 15, 2025 Jan 15, 2026  \n14.  \n25% of 2024 Tax 50% of 2024 Tax 75% of 2024 Tax 100% of 2024 Tax 15.  \n25% of Tax 50% of Tax 75% of Tax 100% of Tax 16.  \n20% of Tax 40% of Tax 60% of Tax 17.  \n90% of Tax 90% of Tax 90% of Tax 18.  \nIf the amount of any exception is equal to or less than the corresponding amount at line 14, interest will not be charged for that period  \n\n| ","cbCairDZkec34Llm","https://ap.wps.com/l/cbCairDZkec34Llm","pdf",219588,"English","# Part I Figuring Your Underpayment\n## Payment Due Dates\n# Part II Exceptions\n## Worksheets\n### Exception II Tax on 2024 gross income using 2025 exemptions and tax rates\n### Exception III Tax on 2025 Annualized Income","[{\"question\":\"Who should use NJ-2210 2025?\",\"answer\":\"NJ-2210 2025 is for individuals, estates, or trusts who need to compute an underpayment of estimated tax.\"},{\"question\":\"What are the payment due dates referenced on the form?\",\"answer\":\"The referenced due dates are April 15, 2025; June 16, 2025; Sept 15, 2025; and Jan 15, 2026.\"},{\"question\":\"When do you file the form instead of using an exception 1 at line 15?\",\"answer\":\"If you meet exception 1 at line 15, the instructions state you should not file this form; the amounts will be verified by the Division of Taxation.\"}]","NJ-2210 2025 - Underpayment of Estimated Tax Instructions | PDF",1789803834]