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 2004 tax after credits from Form 1040, line 56; Form 1040NR, line 51; or Form 1041,

Schedule G, line 4

1

2

Other taxes (see instructions)

2

3

Add lines 2 and 3

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 2003 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 18, 2005, and any Federal income tax

and excess social security or tier 1 railroad retirement tax withheld during 2004

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

/ / 05

17

Enter the date the amount on line 17 was paid or April 15, 2005, whichever is earlier

15

18

Number of days from January 15, 2005, to the date on line 18

16

Number of days on line 19

19

Penalty. .05

17

365

● Form 1040 filers, enter the amount from line 20 on Form 1040, line 75.

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

Form 2210-F (2004)

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 2003 tax and you filed or are filing a joint return for either

2003 or 2004 but not for both years.

● Form 1040NR filers, enter the amount from line 20 on Form 1040NR, line 73.

a

b

14

20

19

× ×

Cat. No. 11745A

Underpayment

on line 17 

For Paperwork Reduction Act Notice, see back of form.

6 Additional child tax credit 6

20

Health coverage tax credit

18

8

10

2004
Form 2210-F (2004) Page 2

You may owe the penalty for 2004 if you did

not pay at least the smaller of (a) two-thirds

of the tax shown on your 2004 return or

(b) the tax shown on your 2003 return.

● An increase or decrease in tax as a

shareholder in a qualified electing fund.

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 sections 453(l)(3) and

453A(c) on certain installment sales of property.

Line 14

Waiver of Penalty

Figure your 2003 tax by using the taxes and

credits from your 2003 tax return. Use the

same taxes and credits as shown on lines 2,

3, 5, 6, 7, and 8 of this form.

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:

Exceptions to the Penalty

You will not have to pay the penalty or file

this form if any of the following applies.

If you are filing a joint return for 2004 but

you did not file a joint return for 2003, add

the tax shown on your 2003 return to the tax

shown on your spouse’s 2003 return and

enter the total on line 14 (figured as explained

above). If you filed a joint return for 2003 but

you are not filing a joint return for 2004, see

Pub. 505 to figure your share of the 2003 tax

to enter on line 14.

For a definition of gross income from

farming and fishing and more details, see

Pub. 505, Tax Withholding and Estimated

Tax.

Specific Instructions

Line 3

Enter the total of the following amounts on

line 3.

● Self-employment tax.

The IRS Will Figure the Penalty

for You

● Tax from recapture of investment,

low-income housing, qualified electric vehicle,

Indian employment, new markets, or

employer-provided childcare facilities credits.

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 15, 2005, we

will not charge you interest on the penalty if

you pay by the date specified on the bill.

● 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 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 average time

is: 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.

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 12

Enter the taxes withheld from Form 1040,

lines 63 and 66; Form 1040NR, lines 58, 60,

65, 66, and 67; or Form 1041, line 24e.

If you are an individual or a fiduciary for an

estate or trust and at least two-thirds of your

2003 or 2004 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

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.

To request either of the above waivers, do

the following:

Printed on recycled paper

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 (including

extensions) of the original return. Also, a joint

return that replaces previously filed separate

returns is considered the original return.

If you did not file a return for 2003 or if

your 2003 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 this page.

● Advance EIC payments.

Who Must Pay the

Underpayment Penalty

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.

● Tax on accumulation distribution of trusts.

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.

General Instructions

Section references are to the Internal

Revenue Code.

● Tax on distributions from a Coverdell

education savings account or a qualified

tuition plan that are 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 advance EIC payments made to

your employees; also see the instructions for

line 16). But do not include that amount if you

do not have an amount on Form 2210-F, line

12, and the amount on Form 2210-F, line 10

(excluding household employment taxes), is

less than $1,000. If so, do not file this form;

you do not owe the penalty.

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).

● Tax on income not effectively connected with

a U.S. trade or business from Form 1040NR,

lines 52 and 55.

● You file your return and pay the tax due by

March 1, 2005.

● You had no tax liability for 2003, you were

a U.S. citizen or resident for all of 2003, and

your 2003 return was, or would have been

had you been required to file, for a full 12

months.

● The total tax shown on your 2004 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.

● In 2003 or 2004, you retired after 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

● 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.

● Attach Form 2210-F and a statement to

your return explaining the reasons you were

unable to meet the estimated tax

requirements.

● Complete Form 2210-F up to line 20

without regard to the waiver. Write 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.

● Check the box on line 1a.

CAUTION