OMB No. 1545-0140 Underpayment of

Estimated Tax by Individuals and Fiduciaries Form 2210

© See separate instructions. Department of the Treasury

Internal Revenue Service

Attachment

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

Name(s) shown on tax return Identifying number

Required Annual Payment—All filers must complete this part.

Enter your 1991 tax after credits (see instructions) 2

Other taxes (see instructions) 

2

3

Add lines 2 and 3 

3

4

Earned income credit 

4

5 5

Credit for Federal tax on fuels 6

Add lines 5 and 6 

6

7

Current year tax. Subtract line 7 from line 4 

7

8

Multiply line 8 by 90% (.90)

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

12

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

12

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

Form 2210 unless you checked box 1d above.

13 13

For Paperwork Reduction Act Notice, see page 1 of separate instructions. Form 2210 (1991)

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

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

amount from line 20 or line 34 on the penalty line of your return, but do not attach Form 2210.

Reasons For Filing—If 1a, b, or c below applies to you, you may be able to lower or eliminate your

penalty. But you MUST check the boxes that apply and file Form 2210 with your tax return. If 1d below

applies to you, check that box and file Form 2210 with your tax return.

1 Check whichever boxes apply (if none of the boxes apply, do not file Form 2210):

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

Waiver of Penalty.)

b You use the annualized income installment method. (If your income varied during the year, this method may reduce

the amount of one or more required installments. See Instructions for Annualized Income Installment Worksheet).

c You had Federal income tax withheld from wages and you treat it as paid for estimated tax purposes when it was

actually withheld instead of evenly on the payment due dates. (See the instructions for line 22.)

d 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.

Cat. No. 11744P

Part I

Part II

Short Method (Caution: Read the instructions to see if you can use the short method. If you checked

box 1b or c in Part I, skip this part and go to Part IV.)

Enter the amount, if any, from line 10 above 14

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

14

15

Add lines 14 and 15 

15

Total underpayment for year. Subtract line 16 from line 13. (If zero or less, stop here; you do not

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

16 16

17

Multiply line 17 by .06391

17

● If the amount on line 17 was paid on or after 4/15/92, enter -0-.

18

● If the amount on line 17 was paid before 4/15/92, make the following computation to find the

amount to enter on line 19. Number of days paid

before 4/15/92

Amount on

line 17 3 3

18

.00025

19

PENALTY. Subtract line 19 from line 18. Enter the result here and on Form 1040, line 65; Form

1040A, line 33; Form 1040NR, line 65; or Form 1041, line 26 ©

19

20

20

Part III
Form 2210 (1991) Page 2

Regular Method (See the instructions if you are filing Form 1040NR.)

Payment Due Dates

Section A—Figure Your Underpayment (d)

1/15/92

(c)

9/15/91

(b)

6/15/91

(a)

4/15/91

Required installment. Divide line 13 by 4 and enter

the result in each column. Exception: If you use the

Annualized Income Installment Worksheet, see the

instructions on page 4. Be sure you checked the box

on line 1b in Part I

Complete lines 23 through 29 of one column

before going to the next column.

21

Estimated tax paid and tax withheld. (See

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

amount from line 22 on line 26. (If line 22 is equal to

or more than line 21 for all payment periods, stop

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

2210 unless you checked a box in Part I.) 

21

22

Enter amount, if any, from line 29 of previous column

22

23

Add lines 22 and 23 

23

Add amounts on lines 27 and 28 of the previous

column

24 24

25

Subtract line 25 from line 24. If zero or less, enter -0-.

For column (a) only, enter the amount from line 22 

25

If the amount on line 26 is zero, subtract line 24 from

line 25. Otherwise, enter -0- 

26

26

Underpayment. If line 21 is equal to or more than

line 26, subtract line 26 from line 21. Then go to line

23 of next column. Otherwise, go to line 29 ©

27

27

Overpayment. If line 26 is more than line 21, subtract

line 21 from line 26. Then go to line 23 of next column

28

28

Section B—Figure the Penalty (Complete lines 30 through 33 of one column before going to the next column.)

4/15/91 6/15/91 9/15/91

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

line 30 TO the date the amount on line 28 was paid

or 12/31/91, whichever is earlier 

29

29

Number of

days on line 30

30

Underpayment

on line 28

(see instructions) .10 365 $ $ $

30

PENALTY. Add all amounts on lines 31 and 33 in all columns. Enter the total here and on Form

1040, line 65; Form 1040A, line 33; Form 1040NR, line 65; or Form 1041, line 26 ©

31

34 $

31

34

Part IV

April 16, 1991—December 31, 1991

12/31/91 12/31/91 12/31/91 1/15/92

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

line 32 TO the date the amount on line 28 was paid

or 4/15/92, whichever is earlier 

32

$ $ $ $

32

33

33

January 1, 1992—April 15, 1992

3

Rate Period 1 Rate Period 2

3 ©

Number of

days on line 32 Underpayment

on line 28

(see instructions) .09 366

3 3 ©