OMB No. 1545-0140 Underpayment of

Estimated Tax by Individuals, Estates, and Trusts Form 2210

© See separate instructions. Department of the Treasury

Internal Revenue Service

Attachment

© Attach to Form 1040, 1040A, 1040NR, 1040NR-EZ, or 1041. Sequence No. 06

Name(s) shown on tax return Identifying number

Required Annual Payment

Enter your 2008 tax after credits from Form 1040, line 56 (see instructions if not filing Form 1040) 1

2 Other taxes, including self-employment tax (see page 2 of the instructions) 2

3

3

Current year tax. Combine lines 1, 2, and 3. If less than $1,000, you do not owe a penalty;

do not file Form 2210

4

4

5

Withholding taxes. Do not include estimated tax payments. (see page 2 of the instructions) 6

Maximum required annual payment based on prior year’s tax (see page 2 of the instructions) 

6

8

Required annual payment. Enter the smaller of line 5 or line 8 

7

9

Refundable credits. Enter the total of your earned income credit, additional child tax credit, credit 

for federal tax paid on fuels, health coverage tax credit, refundable credit for prior year minimum 

tax, first-time homebuyer credit, and recovery rebate credit

9

Next: Is line 9 more than line 6?

Yes. You may owe a penalty, but do not file Form 2210 unless one or more boxes in Part II below applies.

Reasons for Filing. Check applicable boxes. If none apply, do not file Form 2210.

A You request a waiver (see page 2 of the instructions) of your entire penalty. You must check this box and file page 1

of Form 2210, but you are not required to figure your penalty.

B You request a waiver (see page 2 of the instructions) of part of your penalty. You must figure your penalty and waiver 

amount and file Form 2210.

C Your 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.

D

Part I

Part II

Your 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.

● If box B, C, or D applies, you must figure your penalty and file Form 2210.

Multiply line 4 by 90% (.90) 5

Subtract line 6 from line 4. If less than $1,000, you do not owe a penalty; do not file Form 2210 7

8

Do You Have To File Form 2210?

Complete lines 1 through 7 below. Is line 7 less than $1,000?

You are not 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 

or Part IV as a worksheet and enter your penalty

amount on your tax return, but file only page 1 of

Form 2210.

Yes

No

No

No

©

©

Ä

Ä

Complete lines 8 and 9 below. Is line 6 equal to or more

than line 9?

No

Ä

You may owe a penalty. Does any box in Part II below apply?

Yes

You must file Form 2210. Does box B, C, or

D in Part II apply?

©

©

©

Yes

Yes

Do not file Form 2210. You do not owe a penalty.

You do not owe a penalty. Do not file Form 2210 

(but if box E in Part II applies, you must file page 1

of Form 2210).

No. You do not owe a penalty. Do not file Form 2210 unless box E below applies.

1

● If only box A or E (or both) applies, file only page 1 of Form 2210. You are not 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 or IV as

a worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210.

You filed or are filing a joint return for either 2007 or 2008, 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 are not required to figure your penalty (unless box B, 

C, or D applies).

E

Do not file Form 2210. You are not 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 or Part IV as a worksheet and 

enter your penalty amount on your tax return, but do 

not file Form 2210.

You must figure your penalty.

( )

2008
Form 2210 (2008) Page 2

Form 2210 (2008)

Short Method

Enter the amount, if any, from Form 2210, line 6 11

Enter the total amount, if any, of estimated tax payments you made

11

12

Add lines 11 and 12

12

Total underpayment for year. Subtract line 13 from line 10. If zero or less, stop here; you do

not owe the penalty. Do not file Form 2210 unless you checked box E in Part II

13 13

14

Multiply line 14 by .03571

14

● If the amount on line 14 was paid on or after 4/15/09, enter -0-.

15

● If the amount on line 14 was paid before 4/15/09, make the following computation to find the 

amount to enter on line 16.

Number of days paid

before 4/15/09

Amount on

line 14 3 3

15

.00014

16

Penalty. Subtract line 16 from line 15. Enter the result here and on Form 1040, line 76; Form

1040A, line 48; Form 1040NR, line 74; Form 1040NR-EZ, line 26; or Form 1041, line 26. Do not

file Form 2210 unless you checked a box in Part II ©

16

17

17

Part III

● You made any estimated tax payments late,

● You checked box C or D in Part II, or

10 Enter the amount from Form 2210, line 9 10

You must use the regular method (Part IV) instead of the short method if:

● You made no estimated tax payments (or your only payments were

withheld federal income tax), or

● You paid the same amount of estimated tax on each of the four 

payment due dates.

You may use the short method if:

● You are filing Form 1040NR or 1040NR-EZ and you did not receive

wages as an employee subject to U.S. income tax withholding.

Note: If any payment was made earlier than the due date, you may use the short method, but using it may cause

you to pay a larger penalty than the regular method. If the payment was only a few days early, the difference is

likely to be small.

Can You Use

the Short Method?

Must You Use

the Regular Method?
Form 2210 (2008) Page 3

Regular Method (See page 3 of the instructions if you are filing Form 1040NR or 1040NR-EZ.)

Payment Due Dates

Section A—Figure Your Underpayment (d)

1/15/09

(c)

9/15/08

(b)

6/15/08

(a)

4/15/08

Required installments. If box C in Part II applies, enter

the amounts from Schedule AI, line 25. Otherwise, enter

25% (.25) of line 9, Form 2210, in each column 

Complete lines 20 through 26 of one column

before going to line 20 of the next column.

18

Estimated tax paid and tax withheld (see page 3 of

the instructions). For column (a) only, also enter the

amount from line 19 on line 23. If line 19 is equal to

or more than line 18 for all payment periods, stop

here; you do not owe a penalty. Do not file Form

2210 unless you checked a box in Part II

18

19

Enter the amount, if any, from line 26 in the previous

column

19

20

Add lines 19 and 20 

20

Add the amounts on lines 24 and 25 in the previous column

21 21

22

Subtract line 22 from line 21. If zero or less, enter -0-. 

For column (a) only, enter the amount from line 19

22

If line 23 is zero, subtract line 21 from line 22.

Otherwise, enter -0- 

23

23

Underpayment. If line 18 is equal to or more than

line 23, subtract line 23 from line 18. Then go to line 

20 of the next column. Otherwise, go to line 26 ©

24

24

Overpayment. If line 23 is more than line 18, subtract line 

18 from line 23. Then go to line 20 of the next column

25

25

Section B—Figure the Penalty (Complete lines 27 through 34 of one column before going to the next column.)

4/15/08 6/15/08

Days: Days: Number of days from the date shown above 

line 27 to the date the amount on line 25 was paid 

or 6/30/08, whichever is earlier 

26

26

Number of

days on line 27

27

Underpayment on line 25

(see page 4 of

the instructions) .06

366 $ $

27

28

28

Part IV

3 3 ©

Penalty. Add all amounts on lines 28, 30, 32, and 34 in all columns. Enter the total here and on Form 

1040, line 76; Form 1040A, line 48; Form 1040NR, line 74; Form 1040NR-EZ, line 26; or Form 1041,

line 26. Do not file Form 2210 unless you checked a box in Part II © 35 $

35Rate Period 1

April 16, 2008—June 30, 2008

12/31/08 12/31/08

Days: Days: Number of days from the date shown above line 

33 to the date the amount on line 25 was paid

or 4/15/09, whichever is earlier 

Number of

days on line 33

33

Underpayment on line 25

(see page 4 of

the instructions) .05

365 $ $

33

34

34

3 3 ©

12/31/08

Days:

$

Rate Period 4

January 1, 2009—April 15, 2009 1/15/09

Days:

$

6/30/08 6/30/08

Days: Days: Number of days from the date shown above 

line 29 to the date the amount on line 25 was paid 

or 9/30/08, whichever is earlier 

Number of

days on line 29

29

Underpayment on line 25

(see page 4 of

the instructions) .05

366 $ $

29

30

30

3 3 ©

9/15/08

Days:

$

Rate Period 2

July 1, 2008—September 30, 2008

9/30/08 9/30/08

Days: Days: Number of days from the date shown above 

line 31 to the date the amount on line 25 was paid 

or 12/31/08, whichever is earlier 

Number of

days on line 31

31

Underpayment on line 25

(see page 4 of

the instructions) .06

366 $ $

31

32

32

3 3 ©

9/30/08

Days:

$

Rate Period 3

October 1, 2008—December 31, 2008
Schedule AI—Annualized Income Installment Method (See pages 5 and 6 of the instructions.)

(d)

1/1/08–12/31/08

(c)

1/1/08–8/31/08

(b)

1/1/08–5/31/08

(a)

1/1/08–3/31/08

Estates and trusts, do not use the period ending dates

shown to the right. Instead, use the following: 2/29/08,

4/30/08, 7/31/08, and 11/30/08.

Enter your adjusted gross income for each period (see

instructions). (Estates and trusts, enter your taxable income

without your exemption for each period)

1

1

2 Annualization amounts. (Estates and trusts, see instructions) 2 4 2.4 1.5 1

3 Annualized income. Multiply line 1 by line 2 3

4 If you itemize, enter itemized deductions for the period shown in

each column. All others enter -0-, and skip to line 7. Exception:

Estates and trusts, skip to line 9 and enter amount from line 3 4

5 Annualization amounts 5 4 2.4 1.5 1

6 Multiply line 4 by line 5 (see instructions if line 3 is more than

$79,975)

6

7

In each column, enter the full amount of your standard deduction 

from Form 1040, line 40, or Form 1040A, line 24 (Form 1040NR

or 1040NR-EZ filers, enter -0-. Exception: Indian students and

business apprentices, see instructions.)

7

8 8 Enter the larger of line 6 or line 7

9 9 Subtract line 8 from line 3

In each column, multiply $3,500 by the total number of

exemptions claimed (see instructions if line 3 is more than

$119,975). (Estates, trusts, and Form 1040NR or 1040NR-EZ 

filers, (see instructions)

10

10

11 Subtract line 10 from line 9. If zero or less, enter -0- 11

12 Figure your tax on the amount on line 11 (see instructions) 12

13 Self-employment tax from line 34 (complete Part II below)

14 14 Enter other taxes for each payment period (see instructions)

15 Total tax. Add lines 12, 13, and 14 15

16 For each period, enter the same type of credits as allowed on

Form 2210, Part I, lines 1 and 3 (see instructions) 16

17 Subtract line 16 from line 15. If zero or less, enter -0- 17

18 Applicable percentage 18 22.5% 45% 67.5% 90%

Multiply line 17 by line 18 19 19

20 20 Enter the total of the amounts in all previous columns of line 25

21 21 Subtract line 20 from line 19. If zero or less, enter -0-

22 22 Enter 25% (.25) of line 9 on page 1 of Form 2210 in each column

23 Subtract line 25 of the previous column from line 24 of that 

column

23

24 24 Add lines 22 and 23

Enter the smaller of line 21 or line 24 here and on

Form 2210, line 18 ©

25

25

Annualized Self-Employment Tax (Form 1040 filers only)

Net earnings from self-employment for the period (see

instructions)

26

27 Prorated social security tax limit $25,500 $42,500 $68,000 $102,000

Enter actual wages for the period subject to social security tax or 

the 6.2% portion of the 7.65% railroad retirement (tier 1) tax 

28

29

30

31

32

33

34

Multiply line 30 by the smaller of line 26 or line 29

Multiply line 26 by line 32

Add lines 31 and 33. Enter here and on line 13 above ©

Annualized Income Installments

26

27

28

29

30

31

32

33

34

Part I

Part II

Form 2210 (2008) Page 4

13

Complete lines 20–25 of one column before going to line 20

of the next column.

Annualization amounts 

Subtract line 28 from line 27. If zero or less, enter -0-

Annualization amounts 

0.496 0.2976 0.186 0.124

0.116 0.0696 0.0435 0.029

Form 2210 (2008)