Form 2210
Department of the Treasury
Internal Revenue Service
Underpayment of Estimated Tax by
Individuals, Estates, and Trusts
▶ Go to www.irs.gov/Form2210 for instructions and the latest information.
▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041.
OMB No. 1545-0140
2021
Attachment
Sequence No. 06
Name(s) shown on tax return Identifying number
Do You Have To File Form 2210?
Complete lines 1 through 7 below. Is line 4 or line 7 less than
$1,000?
Yes ▶Don’t file Form 2210. You don’t owe a penalty.
No
▼
Complete lines 8 and 9 below. Is line 6 equal to or more than
line 9?
Yes ▶You don’t owe a penalty. Don’t file Form 2210 unless
box E in Part II applies, then file page 1 of Form 2210.
No
▼
You may owe a penalty. Does any box in Part II below apply?
No
▼
Don’t file Form 2210. You aren’t required to figure
your penalty because the IRS will figure it and send
you a bill for any unpaid amount. If you want to figure
it, you may use Part III as a worksheet and enter your
penalty amount on your tax return, but don’t file Form
2210.
Yes ▶
You must file Form 2210. Does box B, C, or D in Part II
apply?
No
▼
You aren’t required to figure your penalty because the IRS
will figure it and send you a bill for any unpaid amount. If you
want to figure it, you may use Part III as a worksheet and
enter your penalty amount on your tax return, but file only
page 1 of Form 2210.
Yes ▶You must figure your penalty.
Part I Required Annual Payment
1
Enter your 2021 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22. (See the
instructions if not filing Form 1040.) . . . . . . . . . . . . . . . . . . . . . . 1
2Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net
Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . . . 2
3Other payments and refundable credits (see instructions) . . . . . . . . . . . . . . . 3 ( )
4
Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop; you don’t owe a penalty.
Don’t file Form 2210........................... 4
5 Multiply line 4 by 90% (0.90) . . . . . . . . . . . . . . . 5
6 Withholding taxes. Don’t include estimated tax payments. See instructions . . . . . . . . 6
7 Subtract line 6 from line 4. If less than $1,000, stop; you don’t owe a penalty. Don’t file Form 2210 7
8 Maximum required annual payment based on prior year’s tax (see instructions) . . . . . . . 8
9 Required annual payment. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . 9
Next: Is line 9 more than line 6?
No. You don’t owe a penalty. Don’t file Form 2210 unless box E below applies.
Yes. You may owe a penalty, but don’t file Form 2210 unless one or more boxes in Part II below applies.
• If box B, C, or D applies, you must figure your penalty and file Form 2210.
• If box A or E applies (but not B, C, or D), file only page 1 of Form 2210. You aren’t required to figure your penalty; the IRS
will figure it and send you a bill for any unpaid amount. If you want to figure your penalty, you may use Part III as a worksheet
and enter your penalty on your tax return, but file only page 1 of Form 2210.
Part II Reasons for Filing. Check applicable boxes. If none apply, don’t file Form 2210.
AYou request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you
aren’t required to figure your penalty.
BYou request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form
2210.
CYour income varied during the year and your penalty is reduced or eliminated when figured using the annualized income
installment method. You must figure the penalty using Schedule Al and file Form 2210.
DYour penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was
actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210.
EYou filed or are filing a joint return for either 2020 or 2021, but not for both years, and line 8 above is smaller than line 5
above. You must file page 1 of Form 2210, but you aren’t required to figure your penalty (unless box B, C, or D applies).
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11744P Form 2210 (2021)
