Form 2210-F
Department of the Treasury
Internal Revenue Service
Underpayment of Estimated Tax by
Farmers and Fishermen
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Attach to Form 1040, 1040-SR, 1040-NR, or Form 1041.
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Go to www.irs.gov/Form2210F for instructions and the latest information.
OMB No. 1545-0074
2019
Attachment
Sequence No.
06A
Name(s) shown on tax return Identifying number
Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form
2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it
to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F.
Part I Reasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F.
A
You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the
instructions.
B
You filed or are filing a joint return for either 2018 or 2019, but not for both years, and line 10 below is smaller than line 7
below.
Part II Figure Your Underpayment
1
Enter your 2019 tax after credits from Form 1040 or 1040-SR, line 14; Form 1040-NR, line 53; or
Form 1041, Schedule G, line 3 . . . . . . . . . . . . . . . . . . . . . . .
1
2 Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net
Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . .
2
3 Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F . . . 3
4 Refundable credits you claimed on your tax return.
a Earned income credit (EIC) . . . . . . . . . . . . . . . 4a
b Additional child tax credit . . . . . . . . . . . . . . . 4b
c American opportunity credit (Form 8863, line 8) . . . . . . . . 4c
d Credit for federal tax paid on fuels . . . . . . . . . . . . . 4d
e Premium tax credit . . . . . . . . . . . . . . . . . . 4e
f Credit determined under section 1341(a)(5)(B) (see instructions) . . . 4f
g Health coverage tax credit . . . . . . . . . . . . . . . 4g
5 Add lines 4a through 4g . . . . . . . . . . . . . . . . . . . . . . . . . 5
6
Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do not
file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Multiply line 6 by 66
2
/3% (0.667) . . . . . . . . . . . . . 7
8 Withholding taxes. Do not include any estimated tax payments on this line (see instructions) . . 8
9
Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F
9
10
Enter the tax shown on your 2018 tax return (see instructions if your 2019 filing status changed to or
from married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . .
10
11 Required annual payment. Enter the smaller of line 7 or line 10 . . . . . . . . . . . 11
Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file
Form 2210-F unless you checked box B above.
12
Enter the estimated tax payments you made by January 15, 2020, and any federal income tax and
excess social security or tier 1 railroad retirement tax withheld during 2019 . . . . . . . .
12
13
Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you do not
owe the penalty. Do not file Form 2210-F unless you checked box B above . . . . . .
13
Part III Figure the Penalty
14 Enter the date the amount on line 13 was paid or April 15, 2020, whichever is earlier . . . . . 14
/ / 20
15 Number of days from January 15, 2020, to the date on line 14 . . . . . . . . . . . .
15
16 Penalty.
Underpayment
on line 13
×
Number of days on line 15
366
× 0.05 . . . . . . . . . .
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16
• Form 1040 or 1040-SR filers, enter the amount from line 16 on Form 1040 or 1040-SR, line 24.
• Form 1040-NR filers, enter the amount from line 16 on Form 1040-NR, line 76.
• Form 1041 filers, enter the amount from line 16 on Form 1041, line 27.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11745A
Form 2210-F (2019)
