OMB No. 1545-0140 Underpayment of Estimated Tax by

Farmers and Fishermen Form 2210-F

Department of the Treasury

Internal Revenue Service

 Attach to Form 1040, Form 1040NR, or Form 1041. Attachment

 See instructions on back. Sequence No. 06A

Name(s) shown on tax return Identifying number

Figure Your Underpayment

Enter your 2005 tax after credits from Form 1040, line 57; Form 1040NR, line 52; or Form 1041,

Schedule G, line 4

1

2

Other taxes (see instructions)

2

3

Add lines 2 and 3. If less than $1,000, see instructions

3

4

Earned income credit

4

5

Credit for Federal tax paid on fuels

5

7

Add lines 5, 6, 7, and 8

Current year tax. Subtract line 9 from line 4

7

9

Multiply line 10 by 662⁄3%

8

Withholding taxes. Do not include any estimated tax payments on this line (see instructions)

9

11

Subtract line 12 from line 10. If less than $1,000, stop here; you do not owe the penalty. Do not

file Form 2210-F 

10

12

13

Enter the tax shown on your 2004 tax return. Caution: See instructions

11

Required annual payment. Enter the smaller of line 11 or line 14

12

15

Enter the estimated tax payments you made by January 17, 2006, and any Federal income tax

and excess social security or tier 1 railroad retirement tax withheld during 2005

13

Underpayment. Subtract line 16 from line 15. 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 1b above

14

16

Figure the Penalty

/ / 06

17

Enter the date the amount on line 17 was paid or April 15, 2006, whichever is earlier

15

18

Number of days from January 15, 2006, to the date on line 18

16

Number of days on line 19

19

Penalty. .07

17

365

● Form 1040 filers, enter the amount from line 20 on Form 1040, line 76.

● Form 1041 filers, enter the amount from line 20 on Form 1041, line 26.

Form 2210-F (2005)

Note: If line 12 is equal to or more than line 15, stop here; you do not owe the penalty. 

Do not file Form 2210-F unless you checked box 1b above.

Part III

Part I

Part II

In most cases, 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 20 on the penalty line of your

return but do not attach Form 2210-F.

Reasons for Filing—If box 1a below applies to you, you may be able to lower or eliminate your penalty.

But you must check that box and file Form 2210-F with your tax return. If box 1b below applies to you,

check that box and file Form 2210-F with your tax return.

Check whichever boxes apply (if neither applies, see the text above Part I and do not file Form 2210-F):

You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See the instructions for Waiver

of Penalty.

Your required annual payment (line 15 below) is based on your 2004 tax and you filed, or are filing, a joint return for either

2004 or 2005 but not for both years.

● Form 1040NR filers, enter the amount from line 20 on Form 1040NR, line 74.

a

b

14

20

19

× ×

Cat. No. 11745A

Underpayment

on line 17 

For Paperwork Reduction Act Notice, see page 4.

6 Additional child tax credit 6

20

Health coverage tax credit

18

8

10

2005
Form 2210-F (2005) Page 2

You may owe the penalty for 2005 if

you did not pay at least the smaller of

(a) two-thirds of the tax shown on

your 2005 return or (b) the tax shown

on your 2004 return.

If you checked either of

the boxes in Part I of the

form, you must figure the

penalty yourself and attach

the completed form to your return.

Exceptions to the Penalty

You will not have to pay the penalty

or file this form if any of the

following applies.

For a definition of gross income

from farming and fishing and more

details, see Pub. 505, Tax

Withholding and Estimated Tax.

The IRS Will Figure the

Penalty for You

In most cases, the IRS will figure the

penalty for you. Complete your return

as usual, leave the penalty line on

your return blank, and do not attach

Form 2210-F. If you owe the penalty,

we will send you a bill. And as long

as you file your return by April 17,

2006, we will not charge you interest

on the penalty if you pay by the date

specified on the bill.

If you are an individual or a fiduciary

for an estate or trust and at least

two-thirds of your 2004 or 2005

gross income is from farming or

fishing, use Form 2210-F to see if

you owe a penalty for underpaying

your estimated tax.

Purpose of Form

Return. In these instructions,

“return” refers to your original income

tax return. However, an amended

return is considered the original

return if it is filed by the due date

Who Must Pay the

Underpayment Penalty

General Instructions

Section references are to the

Internal Revenue Code.

● You file your return and pay the

tax due by March 1, 2006.

● You had no tax liability for 2004,

you were a U.S. citizen or resident

for all of 2004, and your 2004 return

was, or would have been had you

been required to file, for a full 12

months.

● The total tax shown on your 2005

return minus the amount of tax you

paid through withholding is less than

$1,000. To determine whether the

total tax is less than $1,000,

complete lines 2 through 13.

CAUTION

● If you were affected by Hurricane

Katrina, Hurricane Rita, or Hurricane

Wilma, the due date for the January

17, 2006, required installment has

been extended to February 28, 2006.

See Hurricane Relief on this page.

What’s New

Hurricane Relief

If you were affected by Hurricane

Katrina, Hurricane Rita, or Hurricane

Wilma, the due date for the January

17, 2006, required estimated tax

payment has been extended to

February 28, 2006.

Who is eligible for relief. The

following individuals, estates, and

trusts are eligible for the extension.

● Any individual whose principal

residence is located in the covered

disaster area,

● Any individual, business entity, or

sole proprietor whose records

needed to meet a postponed

deadline are maintained or whose tax

professional’s office is in a covered

disaster area,

● Any relief worker who assisted in

the Katrina or Rita covered disaster

area,

● Any individual visiting the covered

disaster area who was killed or

injured as a result of the hurricane or

its aftermath,

● Any spouse of an affected

taxpayer, solely with regard to a

joint return of the husband and wife,

and

● Any estate or trust that has tax

records necessary to meet a filing or

payment deadline in the covered

disaster area.

Individuals, estates, and trusts in

the counties and parishes

designated by FEMA as individual

assistance areas will automatically

receive the extension. They can

mark “Hurricane Katrina,” “Hurricane

Rita,” or “Hurricane Wilma” in red

ink on the top of their return and

Form 2210-F. While they are not

required to mark their return or Form

2210-F, they are strongly

encouraged to do so.

Individuals, estates, and trusts in

areas designated by FEMA as public

assistance areas and those outside

the affected area whose books,

records, or tax professionals are

located in the affected areas need to

mark “Hurricane Katrina,” “Hurricane

Rita,” or “Hurricane Wilma” in red

ink on the top of their return and

Form 2210-F.

If you are entitled to hurricane

relief through February 28, 2006,

change the date on line 19 from

January 15, 2006, to February 28,

2006, and enter on line 19 only the

number of days from February 28,

2006, to the date on line 18.

The covered disaster area

includes any county or parish

designated by the Federal

Emergency Management Agency

(FEMA) as an individual assistance

area or a public assistance area. A

list of the designated counties and

parishes can be found in Pub. 4492.

● For certain taxpayers affected by

Hurricane Katrina, the due date for

the required installment has been

extended to August 28, 2006. If you

are eligible for relief through August

28, 2006, do not file Form 2210-F.

See Hurricane Relief on this page.

(including extensions) of the original

return. Also, a joint return that

replaces previously filed separate

returns is considered the original

return.

For certain taxpayers affected by

Hurricane Katrina, the due date has

been extended to August 28, 2006.

See Extension to August 28, 2006, on

this page, to determine if you are

eligible.

● Any business entity or sole

proprietor whose principal place of

business is located in the covered

disaster area,

● Any relief worker who assisted in

the Wilma covered disaster area and

who is affiliated with a recognized

government or philanthropic

organization assisting in the relief

activities,

Extension to August 28, 2006

If you were affected by Hurricane

Katrina, the due date for the January

17, 2006, required installment has

been extended to August 28, 2006,

for the counties and parishes listed

in this section.

Automatic extension. Individuals,

estates, and trusts in the following

counties and parishes will

automatically receive the additional

extension to August 28, 2006.
● An increase or decrease in tax as a

shareholder in a qualified electing

fund.

● Interest due under sections

453(l)(3) and 453A(c) on certain

installment sales of property.

Line 14

Figure your 2004 tax by using the

taxes and credits shown on your

2004 tax return. Use the same taxes

and credits shown on lines 2, 3, 5, 6,

7, and 8 of this form.

Specific Instructions

Line 3

Enter the total of the following

amounts on line 3.

● Self-employment tax.

● Tax from recapture of investment

credit, low-income housing credit,

qualified electric vehicle credit, Indian

employment credit, new markets

credit, or credit for

employer-provided childcare

facilities.

● Tax on early distributions from (a)

an IRA or other qualified retirement

plan, (b) an annuity, or (c) a modified

endowment contract entered into

after June 20, 1988.

● Section 72(m)(5) penalty tax.

If you file an amended return by the

due date of your original return, use

the amounts shown on your

amended return to figure your

underpayment. If you file an

amended return after the due date of

your original return, use the amounts

shown on the original return.

Enter the taxes withheld shown on

Form 1040, lines 64 and 67; Form

1040NR, lines 59, 61, 66, 67, and 68.

For an estate or trust, enter the

amount from Form 1041, line 24e.

Exception. If you and your spouse

file a joint return after the due date to

replace previously filed separate

returns, use the amounts shown on

the joint return to figure your

underpayment.

The IRS will review the information

you provide and will decide whether

to grant your request for a waiver.

● Advance earned income credit

payments.

● Tax on accumulation distribution of

trusts.

● Tax on distributions from a

Coverdell education savings account

or a qualified tuition program not

used for qualified education

expenses.

● Tax on electing small business

trusts included on Form 1041,

Schedule G, line 7.

● Tax on Archer MSA or health

savings account distributions not

used for qualified medical expenses.

● Household employment taxes,

before subtracting any advance EIC

payments made to your employees.

Do not include this amount if you will

enter -0- on Form 2210-F, line 12,

and the amount on line 10 (excluding

household employment taxes) would

be less than $1,000.

● Tax on income not effectively

connected with a U.S. trade or

business from Form 1040NR, lines

53 and 56.

● If you are requesting a penalty

waiver due to a casualty, disaster, or

other unusual circumstance, attach

documentation such as police and

insurance company reports.

● If you are requesting a penalty

waiver due to retirement or disability,

attach documentation that shows

your retirement date (and your age

on that date) or the date you became

disabled.

Line 4

If Form 2210-F, line 4, is less than

$1,000, you do not owe the

estimated tax penalty. Do not file

Form 2210-F.

Line 12

Form 2210-F (2005) Page 3

Waiver of Penalty

If you have an underpayment on line

17, all or part of the penalty for that

underpayment will be waived if the

IRS determines that:

● In 2004 or 2005, you retired after

reaching age 62 or became disabled,

and your underpayment was due to

reasonable cause.

● The underpayment was due to a

casualty, disaster, or other unusual

circumstance, and it would be

inequitable to impose the penalty, or

More information. For more

information about hurricane relief,

see Pub. 553 and Pub. 4492.

To request either of the above

waivers, do the following:

● Check the box on line 1a.

● Complete Form 2210-F up to line

20 without regard to the waiver.

Enter the amount you want waived in

parentheses on the dotted line to the

left of line 20. Subtract this amount

from the total penalty you figured

without regard to the waiver and

enter the result on line 20.

● Attach Form 2210-F and a

statement to your return explaining

the reasons you were unable to meet

the estimated tax requirements.

Louisiana. Cameron, Jefferson,

Orleans, Plaquemines, St. Bernard,

St. Charles, and St. Tammany

parishes.

Mississippi. Hancock, Harrison,

and Jackson counties.

However, to ensure correct

processing, you are encouraged to

mark “Hurricane Katrina” in red ink

on the top of your return but do not

file Form 2210-F.

Additional qualifying areas.

Qualifying individuals, estates, and

trusts that are in the counties and

parishes listed below need to mark

“Hurricane Katrina” in red ink on the

top of the return but do not file Form

2210-F.

Alabama. Baldwin, Choctaw,

Clarke, Greene, Hale, Marengo,

Mobile, Pickens, Sumter,

Tuscaloosa, and Washington.

Louisiana. Acadia, Ascension,

Assumption, Calcasieu, East Baton

Rouge, East Feliciana, Iberia,

Iberville, Jefferson Davis, Lafayette,

Lafourche, Livingston, Pointe

Coupee, St. Helena, St. James, St.

John the Baptist, St. Mary, St.

Martin, Tangipahoa, Terrebonne,

Vermilion, Washington, West Baton

Rouge, and West Feliciana.

Mississippi. Adams, Amite, Attala,

Claiborne, Choctaw, Clarke, Copiah,

Covington, Franklin, Forrest, George,

Greene, Hinds, Holmes, Humphreys,

Jasper, Jefferson, Jefferson Davis,

Jones, Kemper, Lamar, Lauderdale,

Lawrence, Leake, Lincoln, Lowndes,

Madison, Marion, Neshoba, Newton,

Noxubee, Oktibbeha, Pearl River,

Perry, Pike, Rankin, Scott, Simpson,

Smith, Stone, Walthall, Warren,

Wayne, Wilkinson, Winston, and

Yazoo.
If you did not file a return for 2004

or if your 2004 tax year was less than

12 months, do not complete line 14.

Instead, enter the amount from line

11 on line 15. However, see

Exceptions to the Penalty on page 2.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you.

See the instructions for the tax return

with which this form is filed.

The time needed to complete and file

this form will vary depending on

individual circumstances. The estimated

burden for individual taxpayers filing this

form is approved under OMB control

number 1545-0074 and is included in the

estimates shown in the instructions for

their individual income tax return. The

estimated burden for all other taxpayers

who file this form is shown below.

Recordkeeping, 39 min.; Learning

about the law or the form, 9 min.;

Preparing the form, 35 min.; Copying,

assembling, and sending the form to

the IRS, 20 min.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents may

become material in the administration of

any Internal Revenue law. Generally, tax

returns and return information are

confidential, as required by section 6103.

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of the

United States. You are required to give

us the information. We need it to ensure

that you are complying with these laws

and to allow us to figure and collect the

right amount of tax.

Line 16

If you are a household employer and

made advance EIC payments,

include those payments as of the

date you paid the wages to your

employee(s).

If you are filing a joint return for

2005 but you did not file a joint return

for 2004, add the tax shown on your

2004 return to the tax shown on your

spouse’s 2004 return and enter the

total on line 14 (figured as explained

above). If you filed a joint return for

2004 but you are not filing a joint

return for 2005, see Pub. 505 to

figure your share of the 2004 tax to

enter on line 14.

Form 2210-F (2005) Page 4