Form 2210-F 2021

Underpayment of Estimated Tax by 

Farmers and Fishermen

Department of the Treasury 

Internal Revenue Service

▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041. 

▶ Go to www.irs.gov/Form2210F for instructions and the latest information.

OMB No. 1545-0140

Attachment 

Sequence No. 06A

Name(s) shown on tax return Identifying number

Generally, you don’t 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 don’t need to file Form 2210-F, you can still use it to 

figure your penalty. Enter the amount from line 16 on the penalty line of your return, but don’t attach Form 2210-F.

Part I Reasons for Filing. Check applicable boxes. If neither applies, don’t 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 2020 or 2021, but not for both years, and line 10 below is smaller than line 7 

below.

Part II Figure Your Underpayment

1 Enter your 2021 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22; 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 don’t owe a penalty; don’t file Form 2210-F . . . . 3

4 Refundable credits (see instructions) . . . . . . . . . . . . . . . . . . . . . 4

5 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Current year tax. Subtract line 4 from line 3. If less than $1,000, stop; you don’t owe a penalty. 

Don’t file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Multiply line 6 by 662/3% (0.667) . . . . . . . . . . . . . 7

8 Withholding taxes. Don’t include any estimated tax payments on this line. See instructions . . . 8

9 Subtract line 8 from line 6. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F. . 9

10 Enter the tax shown on your 2020 tax return. (See instructions if your 2021 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 don’t owe the penalty. Don’t file 

Form 2210-F unless you checked box B above.

12 Enter the estimated tax payments you made by January 15, 2022, and any federal income tax and 

excess social security or tier 1 railroad retirement tax withheld during 2021 . . . . . . . . 12

13 Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you don’t owe 

the penalty. Don’t 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, 2022, whichever is earlier . . . . . 14 / / 22

15 Number of days from January 15, 2022, to the date on line 14 . . . . . . . . . . . . 15

16 Penalty. Underpayment 

on line 13 × Number of days on line 15 

365 × 0.03

Enter here and on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27 . . . . ▶ 16

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11745A Form 2210-F (2021)