Underpayment of Estimated Tax by OMB No. 1545-0140

Farmers and Fishermen Form 2210F

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 1991 tax after credits (see instructions)

1

2

Other taxes (see instructions)

2

3

Add lines 2 and 3

3

4

Earned income credit

4

5

Credit for Federal tax on fuels

5

6

Add lines 5 and 6

6

7

Current year tax. Subtract line 7 from line 4

7

8

Multiply line 8 by 662⁄3%

8

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

9 9

Subtract line 10 from line 8. If less than $500, stop here; do not complete or file this form. You

do not owe the penalty

10 10

11

Prior year (1990) tax. (Caution: See instructions.)

11

Required annual payment. Enter the smaller of line 9 or line 12 (see instructions)

12

13

Amounts withheld during 1991 and amounts paid or credited by January 15, 1992

13

Underpayment. Subtract line 14 from line 13. (If the result is zero or less, stop here; you do not

owe the penalty. Do not file Form 2210F unless you checked box 1b above.)

14 14

Figure the Penalty

/ / 92

15

Enter the date the amount on line 15 was paid or April 15, 1992, whichever is earlier

15

16

Number of days FROM January 15, 1992, TO the date on line 16

16

Number of days on line 17

17

Penalty. .09 ©

17

366 ● Form 1040 filers, enter the amount from line 18 on Form 1040, line 65.

● Form 1041 filers, enter the amount from line 18 on Form 1041, line 26.

Form 2210F (1991)

Note: If line 10 is equal to or more than line 13, stop here; you do not owe the penalty. Do not

file Form 2210F unless you checked box 1b above.

Part III

Part I

Part II

Note: In most cases, you do not need to file Form 2210F. The IRS will figure any penalty you owe and send you a bill. See Part I

to find out if you should file Form 2210F. If you do not need to file Form 2210F, you still may use it to figure your penalty.

Enter the amount from line 18 on the penalty line of your return, but do not attach Form 2210F.

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

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

box and file Form 2210F with your tax return.

Check whichever boxes apply (if neither box applies, do not file Form 2210F):

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 13 below) is based on your 1990 tax and you filed or are filing a joint return for either

1990 or 1991 but not for both years.

● Form 1040NR filers, enter the amount from line 18 on Form 1040NR, line 65.

a

b

12

18 × × 18

Cat. No. 11745A

Underpayment

on line 15
Form 2210F (1991) Page 2

● Excise tax on golden parachute

payments;

Who Must Pay the Underpayment

Penalty

● Advance earned income credit

payments;

You may be charged a penalty if, for 1991,

you did not pay at least 662⁄3% of your

1991 tax liability or 100% of your 1990 tax

liability, whichever is less.

● An increase or decrease in tax as a

shareholder in a qualified electing fund;

and

Note: 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.

● Interest due under Internal Revenue

Code sections 453(l)(3) and 453A(c) on

certain installment sales of property.

Line 12

Waiver of Penalty

Prior Year Tax.—Figure your 1990 tax by

using the taxes and credits from your 1990

tax return. Use the same taxes and credits

as shown on lines 2, 3, 5, and 6 of this

form.

If you have an underpayment on line 15, all

or part of the penalty for that

underpayment will be waived if the IRS

determines that:

Exceptions to the Penalty

1. The underpayment was due to a

casualty, disaster, or other unusual

circumstances, and it would be inequitable

to impose the penalty, or

You will not have to pay the penalty or file

this form if any of the following applies:

If you did not file a return for 1990 or if

your 1990 tax year was less than 12

months, do not complete line 12. Instead,

enter the amount from line 9 on line 13.

However, see Exceptions to the Penalty

on this page.

1. You file your return and pay the tax

due by March 2, 1992.

2. In 1990 or 1991, you retired after age

62 or became disabled, and your

underpayment was due to reasonable

cause.

2. You had no tax liability for 1990, you

were a U.S. citizen or resident for all of

1990, and your 1990 tax return was (or

would have been had you been required to

file) for a full 12 months.

To request either of the above waivers,

do the following:

Filing Status Change.—If you are filing a

joint return for 1991, but you did not file a

joint return for 1990, add the tax shown on

your 1990 return to the tax shown on your

spouse’s 1990 return and enter the total

on line 12. If you filed a joint return for

1990, but you are not filing a joint return

for 1991, see Pub. 505 to figure your share

of the 1990 tax to enter on line 12. Also,

see the Caution under the line 13

instructions.

1. Check the box on line 1a.

3. The total tax shown on your 1991

return minus the amount of tax you paid

through withholding is less than $500. To

2. Complete Form 2210F up to line 18

without regard to the waiver. Write the

amount you want waived in parentheses

on the dotted line to the left of line 18.

Subtract this amount from the total penalty

you figured without regard to the waiver,

and enter the result on line 18.

Additional Information

Line 13

For a definition of gross income from

farming and fishing, and more information,

get Pub. 505, Tax Withholding and

Estimated Tax.

Compare the amounts on lines 9 and 12.

Enter the smaller of the two amounts on

line 13.

If the amount on line 10 is equal to or

more than the amount on line 13, you will

not have to complete or attach Form

2210F unless the Caution below applies to

you.

3. Attach Form 2210F and a statement

to your return explaining the reasons you

were unable to meet the estimated tax

requirements.

Specific Instructions

Line 3

Enter the total of the following amounts on

line 3:

● Self-employment tax;

Line 14

● Alternative minimum tax;

IRS Will Figure the Penalty for You

Enter the estimated tax payments you

made plus any Federal income tax

withheld and excess social security,

Medicare, and railroad retirement tax paid.

● Tax from recapture of investment credit

or low-income housing credit;

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 2210F. If

you owe the penalty, we will send you a

bill. And, as long as you file your return by

April 15, 1992, we will not charge you

interest if the bill is paid within 10 days

after the notice date.

● Tax on early distributions (Form 5329,

Part II, only);

● Internal Revenue Code section 72(m)(5)

penalty tax;

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from

you. You can write to both the IRS and the

Office of Management and Budget at the

addresses listed in 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 average time

is:

General Instructions

Paperwork Reduction Act Notice

Recordkeeping 33 min.

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.

Learning about the law

or the form 7 min.

Preparing the form 20 min.

Copying, assembling, and

sending the form to the IRS 20 min.

Caution: If the amount you enter on line 13

is your prior year tax (from line 12) and you

filed or are filing a joint return for either

1990 or 1991 but not for both years, you

must check the box on line 1b and

complete and attach Form 2210F, even if

you do not owe a penalty.

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.

Line 2

Enter the amount from Form 1040, line 46;

Form 1040NR, line 43; or Form 1041,

Schedule G, line 4.

Line 10

Enter the taxes withheld from Form 1040,

lines 54 and 58; Form 1040NR, lines 51,

55, 58, and 59; or Form 1041, line 24e.

If you are an individual or a fiduciary and

at least two-thirds of your 1990 or 1991

gross income is from farming or fishing,

use Form 2210F to see if you must pay a

penalty for underpaying your estimated

tax.

Purpose of Form

Exception: If you and your spouse file a

joint return after the due date to replace

separate returns you originally filed by the

due date, use the amounts shown on the

joint return to figure your underpayment.

This rule applies only if both original

separate returns were filed on time.

4. If you are requesting a penalty waiver

due to a casualty, disaster, or other

unusual circumstances, attach

documentation such as police and

insurance company reports.

5. 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.

The IRS will review the information you

provide and will decide whether to grant

your request for a waiver.

determine whether the total tax is less than

$500, complete lines 2 through 11.