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 (see page 2 of the instructions)

Enter your 2004 tax after credits from Form 1040, line 56 (or comparable line of your return) 1

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

3

3

4 Current year tax. Combine lines 1, 2, and 3 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, and health coverage tax credit for eligible individuals 

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.

For Paperwork Reduction Act Notice, see page 6 of separate instructions. Form 2210 (2004)

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

A You request a waiver (see page 1 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 1 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

Cat. No. 11744P

Part I

Part II

Your penalty is lower when figured by treating the federal income tax withheld from your wages 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 (see page 2 of the

instructions), but file only page 1 of Form 2210.

Yes

No

No

No









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

than line 9?

No



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 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 below applies, you must file page 1 of

Form 2210 below).

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 (see page 2 of the instructions), but file only page 1 of Form 2210.

You filed or are filing a joint return for either 2003 or 2004, 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 (see

page 2 of the instructions), but do not file Form 2210.

You must figure your penalty.

( )

2004
Form 2210 (2004) Page 2

Form 2210 (2004)

Short Method

Enter the amount, if any, from line 6, Form 2210 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 on page 1

13 13

14

Multiply line 14 by .03184

14

● If the amount on line 14 was paid on or after 4/15/05, enter -0-.

15

● If the amount on line 14 was paid before 4/15/05, make the following computation to find the

amount to enter on line 16. Number of days paid

before 4/15/05

Amount on

line 14  

15

.00014

16

Penalty. Subtract line 16 from line 15. Enter the result here and on Form 1040, line 75; Form

1040A, line 48; Form 1040NR, line 73; Form 1040NR-EZ, line 26; or Form 1041, line 26, but do

not file Form 2210 unless you checked a box in Part II on page 1 

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 line 9, Form 2210 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 estimated tax in equal amounts on your 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.
Form 2210 (2004) Page 3

Regular Method (See page 2 of the instructions if you are filing Form 1040NR or 1040NR-EZ.)

Payment Due Dates

Section A—Figure Your Underpayment (d)

1/15/05

(c)

9/15/04

(b)

6/15/04

(a)

4/15/04

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 the next column.

18

Estimated tax paid and tax withheld (see page 2 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 previous

column

19

20

Add lines 19 and 20

20

Add the amounts on lines 24 and 25 in 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.)

4/15/04 6/15/04

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

line 27 to the date the amount on line 25 was

paid or 6/30/04, whichever is earlier

26

26

Number of

days on line 27

27

Underpayment on line 25

(see page 4 of

the instructions) .05

366 $ $

27

28

28

Part IV

  

6/30/04 6/30/04

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

line 29 to the date the amount on line 25 was

paid or 9/30/04, whichever is earlier

Number of

days on line 29

29

Underpayment on line 25

(see page 4 of

the instructions) .04

366 $ $

29

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

1040, line 75; Form 1040A, line 48; Form 1040NR, line 73; Form 1040NR-EZ, line 26; or Form 1041,

line 26, but do not file Form 2210 unless you checked a box in Part II 

30

35 $

30

  

35

9/15/04

Days:

$

Rate Period 1 Rate Period 2

April 16, 2004—June 30, 2004

July 1, 2004—September 30, 2004

Form 2210 (2004)

12/31/04 12/31/04

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

line 33 to the date the amount on line 25 was

paid or 4/15/05, whichever is earlier

Number of

days on line 33

33

Underpayment on line 25

(see page 5 of

the instructions) .05

365 $ $

33

34

34

  

12/31/04

Days:

$

Rate Period 4

January 1, 2005—April 15, 2005 1/15/05

Days:

$

9/30/04 9/30/04

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

line 31 to the date the amount on line 25 was

paid or 12/31/04, whichever is earlier

Number of

days on line 31

31

Underpayment on line 25

(see page 4 of

the instructions) .05

366 $ $

31

32

32

  

9/30/04

Days:

$

Rate Period 3

October 1, 2004—December 31, 2004
Schedule AI—Annualized Income Installment Method (See pages 5 and 6 of the instructions.)

(d)

1/1/04–12/31/04

(c)

1/1/04–8/31/04

(b)

1/1/04–5/31/04

(a)

1/1/04–3/31/04

Estates and trusts, do not use the period ending dates shown to the right.

Instead, use the following: 2/29/04, 4/30/04, 7/31/04, and 11/30/04.

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 Enter your itemized deductions for the period shown in each column.

If you do not itemize, enter -0- and skip to line 7. (Estates and trusts,

enter -0-, skip to line 9, and enter the amount from line 3 on line 9.) 4

5 Annualization amounts 5 4 1 2.4 1.5

6 Multiply line 4 by line 5 (see instructions if line 3 is more than $71,350) 6

7

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

from Form 1040, line 39, or Form 1040A, line 24 (Form 1040NR or

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

business apprentices, enter standard deduction from Form 1040NR,

line 36, or Form 1040NR-EZ, line 11.)

7

8 Enter the larger of line 6 or line 7 8

9 Subtract line 8 from line 3 9

In each column, multiply $3,100 by the total number of exemptions

claimed (see instructions if line 3 is more than $107,025). (Estates

and trusts and Form 1040NR or 1040NR-EZ filers, enter the

exemption amount shown on your tax return.)

10

10

11 Subtract line 10 from line 9 11

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

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

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

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, 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%

19 Multiply line 17 by line 18 19

20 Add the amounts in all previous columns of line 25 20

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

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

23

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

column

23

24 Add lines 22 and 23 24

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)

26 Net earnings from self-employment for the period (see instructions)

27 Prorated social security tax limit $21,975 $36,625 $58,600 $87,900

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 (2004) Page 4

13

Complete lines 20–25 of one column before going to 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 (2004)