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 2008 tax after credits from Form 1040, line 56; Form 1040NR, line 51; or Form 1041, 

Schedule G, line 4

1

2

Other taxes, including self-employment tax (see instructions)

2

3

Add lines 2 and 3. If less than $1,000, you do not owe a penalty; do not file Form 2210-F

3

4

Earned income credit

4

5

Credit for federal tax paid on fuels

5

7

Add lines 5 through 11

Current year tax. Subtract line 12 from line 4. If less than $1,000, you do not owe a penalty; do 

not file Form 2210-F

7

12

Multiply line 13 by 662⁄3% (.667)

8

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

12

14

Subtract line 15 from line 13. If less than $1,000, you do not owe a penalty; do not file 

Form 2210-F

13

15

16

Enter the tax shown on your 2007 tax return (see instructions)

14

Required annual payment. Enter the smaller of line 14 or line 17

15

18

Enter the estimated tax payments you made by January 15, 2009, and any federal income tax

and excess social security or tier 1 railroad retirement tax withheld during 2008

16

Underpayment. Subtract line 19 from line 18. 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

17

19

Figure the Penalty

/ / 09

20

Enter the date the amount on line 20 was paid or April 15, 2009, whichever is earlier

18

21

Number of days from January 15, 2009, to the date on line 21

19

Number of days on line 22

22

Penalty. .05

20

365

● Form 1040 filers, enter the amount from line 23 on Form 1040, line 76.

● Form 1041 filers, enter the amount from line 23 on Form 1041, line 26.

Note: If line 15 is equal to or more than line 18, 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 23 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 Waiver of Penalty on

page 2.

Your required annual payment (line 18 below) is based on your 2007 tax and you filed, or are filing, a joint return for either 

2007 or 2008 but not for both years.

● Form 1040NR filers, enter the amount from line 23 on Form 1040NR, line 74.

a

b

17

23

22

× ×

Underpayment

on line 20

©

6 Additional child tax credit 6

23

Health coverage tax credit

21

8

13

9 Refundable credit for prior year minimum tax 9

11 Recovery rebate credit 11

2008

10 First-time homebuyer credit 10
Form 2210-F (2008) Page 2

You may owe the penalty for 2008 if you

did not pay at least the smaller of (a)

two-thirds of the tax shown on your 2008

return, or (b) 100% of the tax shown on

your 2007 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 chapter 2 of 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 15, 2009, 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 2007 or 2008 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 (including extensions) of

the original return. Also, a joint return that

replaces previously filed separate returns

is considered the original return.

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 2, 2009.

● You had no tax liability for 2007, you

were a U.S. citizen or resident alien for

all of 2007 (or an estate of a domestic

decedent or a domestic trust), and your

2007 return was (or would have been

had you been required to file) for a full

12 months.

● The total tax shown on your 2008

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 16.

CAUTION

Waiver of Penalty

If you have an underpayment on line 20,

all or part of the penalty for that

underpayment will be waived if the IRS

determines that:

● In 2007 or 2008, 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

Specific Instructions

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.

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.

● If you are requesting a penalty waiver

due to a casualty, disaster, or other

unusual circumstance, attach

documentation such as copies of 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.

To request either of the above waivers,

do the following:

● Check the box on line 1a.

● Complete Form 2210-F through line 22

without regard to the waiver. Enter the

amount you want waived in parentheses

on the dotted line to the left of line 23.

Subtract this amount from the total

penalty you figured without regard to the

waiver, and enter the result on line 23.

● Attach Form 2210-F and a statement

to your return explaining the reasons you

were unable to meet the estimated tax

requirements.

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,

credit for employer-provided childcare

facilities, alternative motor vehicle credit,

or credit for alternative fuel vehicle

refueling property.

● 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.

● 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.

● Section 72(m)(5) excess benefits tax.

● 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 Archer MSA, Medicare

Advantage 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 15, and the amount on line

13 (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 52 and 55.

● Additional tax on income received from

a nonqualified deferred compensation

plan that fails to meet certain

requirements.

● Tax for failure to maintain

high-deductible health plan coverage.

● Additional tax on health savings

account because you did not remain an

eligible individual during the testing

period.

● Additional tax on recapture of a

charitable contribution of a fractional

interest in tangible personal property.

● Tax on electing small business trusts

included on Form 1041, Schedule G,

line 7.
Form 2210-F (2008) Page 3

If you did not file a return for 2007 or if

your 2007 tax year was less than 12

months, do not complete line 17. Instead,

enter the amount from line 14 on line 18.

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, 10 min.;

Preparing the form, 20 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 19

If you are a household employer and

made advance EIC payments, include

those payments as estimated tax

payments as of the date you paid the

wages to your employee(s).

If you are filing a joint return for 2008

but you did not file a joint return for 2007,

add the tax shown on your 2007 return to

the tax shown on your spouse’s 2007

return and enter the total on line 17

(figured as explained above).

If you filed a joint return for 2007 but

you are not filing a joint return for 2008,

see chapter 4 of Pub. 505 to figure your

share of the 2007 tax to enter on line 17.

Line 17

Figure your 2007 tax by using the taxes

and credits shown on your 2007 tax

return. Use the same taxes and credits

shown on lines 2, 3, and 5 through 11 of

this form.

Enter the taxes withheld shown on Form

1040, lines 62 and 65; Form 1040NR,

lines 58, 60, 65, 66a, 66b, 67a, and 67b.

For an estate or trust, enter the amount

from Form 1041, line 24e.

Line 15