[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302441-105":53,"doc-detail-302441-en":126},{"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":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","underpayment-of-estimated-tax-by-individuals-estates-and-trusts-form-2210-underpayment-of-estimated-tax-by-farmers-and-fishermen-form-2210-f","Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Form 2210) - Underpayment of Estimated Tax by Farmers and Fishermen (Form 2210-F)","","Internal Revenue Code section 6654 establishes a penalty for failure to pay estimated tax. Form 2210 applies to individuals, estates, and trusts to assess whether the penalty applies and to compute the penalty amount, while Form 2210–F is for farmers and fishermen. The IRS uses the information to determine taxpayer eligibility for the penalty and to verify the calculated penalty, with comments invited for ongoing or proposed information collections.",{"@graph":63,"@context":118},[64,80,101],{"@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/underpayment-of-estimated-tax-by-individuals-estates-and-trusts-form-2210-underpayment-of-estimated-tax-by-farmers-and-fishermen-form-2210-f/302441/",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/underpayment-of-estimated-tax-by-individuals-estates-and-trusts-form-2210-underpayment-of-estimated-tax-by-farmers-and-fishermen-form-2210-f/302441.png","ImageObject",442,249,{"name":88,"@type":89},"Alex Sinclair","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What penalty does this notice relate to?","Question",{"text":108,"@type":109},"Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which taxpayers use Form 2210 and who uses Form 2210–F?",{"text":113,"@type":109},"Form 2210 is for individuals, estates, and trusts, while Form 2210–F is for farmers and fishermen.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens to comments submitted in response to the notice?",{"text":117,"@type":109},"Submitted comments will be summarized and/or included in the request for OMB approval, and all comments become a matter of public record.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302441,1790434410,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},1099523882182,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","ACTION: Notice and request for comments.  \nSUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13 (44 U. S.C. 3506(c)(2)(A)) . Currently, the IRS is soliciting comments concerning Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, and Form 2210–F, Underpayment of Estimated Tax by Farmers and Fishermen.  \nDATES: Written comments should be received on or before February 26, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Michel A. Joplin, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW. , Washington, DC 20224. FOR FURTHER INFORMATION CONTACT:  \nRequests for additional information or copies of the forms and instructions should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW. , Washington, DC 20224, or through the [Internet at](Internet at Martha.R.Brinson@irs.gov)[ Martha.R.Brinson@irs.gov](Internet at Martha.R.Brinson@irs.gov).  \nSUPPLEMENTARY INFORMATION:  \nTitle: Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Form 2210), and Underpayment of Estimated Tax by Farmers and Fishermen (Form 2210–F) .  \nOMB Number: 1545–0140.  \nForm Number: 2210 AND 2210–F.  \nAbstract: Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax. Form 2210 is used by individuals, estates, and trusts and Form 2210–F is used by farmers and fisherman to determine whether they are subject to the penalty and to compute the penalty if it applies. The Service uses this information to determine whether taxpayers are subject to the penalty, and to verify the penalty amount.  \nCurrent Actions: There are no changes to the burden previously approved by OMB.  \nType of Review: Extension of a currently approved collection.  \nAffected Public: Individuals or households, business or other for-profit organizations, and farms.  \nEstimated Number of Respondents: 599,999 .  \nEstimated Time per Respondent: 4 hrs.  \nEstimated Total Annual Burden Hours: 2,405,663 .  \nThe following paragraph applies to all of the collections of information covered by this notice:  \nAn agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.  \nRequest for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on:  \n(a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility;(b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.  \nApproved: December 16, 2015.  \nMichael A. Joplin,  \nReports Clearance Officer, IRS.  \n[FR Doc. 2015–32356 Filed 12–24–15; 8:45 am]  \nBILLING CODE 4830–01–P  \nDEPARTMENT OF THE TREASURY Internal Revenue Service  \nOpen Meeting of the Taxpayer Advocacy Panel","cbCaicwRVFGJWdZa","https://ap.wps.com/l/cbCaicwRVFGJWdZa","pdf",173215,"English","# Request for Comments\n## Forms Covered (2210 and 2210-F)\n## Purpose and Use of the Information\n## Public Notice, Dates, and Burden Estimates\n## Comment Topics","[{\"question\":\"What penalty does this notice relate to?\",\"answer\":\"Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax.\"},{\"question\":\"Which taxpayers use Form 2210 and who uses Form 2210–F?\",\"answer\":\"Form 2210 is for individuals, estates, and trusts, while Form 2210–F is for farmers and fishermen.\"},{\"question\":\"What happens to comments submitted in response to the notice?\",\"answer\":\"Submitted comments will be summarized and/or included in the request for OMB approval, and all comments become a matter of public record.\"}]","Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Form 2210) - Underpayment of Estimated Tax by Farmers and Fishermen (Form 2210-F) | PDF",1789792966]