Form 2210-F

Department of the Treasury 

Internal Revenue Service

Underpayment of Estimated Tax by 

Farmers and Fishermen

▶ Attach to Form 1040, 1040-SR, 1040-NR, or Form 1041. 

▶ Go to www.irs.gov/Form2210F for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment 

Sequence No. 06A

Name(s) shown on tax return Identifying number

Generally, 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 16 on the penalty line of your return, but do not attach Form 2210-F.

Part I Reasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F.

A You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the 

instructions.

B You filed or are filing a joint return for either 2018 or 2019, but not for both years, and line 10 below is smaller than line 7 

below.

Part II Figure Your Underpayment

1 Enter your 2019 tax after credits from Form 1040 or 1040-SR, line 14; Form 1040-NR, line 53; or 

Form 1041, Schedule G, line 3 . . . . . . . . . . . . . . . . . . . . . . . 1

2 Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net 

Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . . 2

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

4 Refundable credits you claimed on your tax return. 

a Earned income credit (EIC) . . . . . . . . . . . . . . . 4a

b Additional child tax credit . . . . . . . . . . . . . . . 4b

c American opportunity credit (Form 8863, line 8) . . . . . . . . 4c

d Credit for federal tax paid on fuels . . . . . . . . . . . . . 4d

e Premium tax credit . . . . . . . . . . . . . . . . . . 4e

f Credit determined under section 1341(a)(5)(B) (see instructions) . . . 4f

g Health coverage tax credit . . . . . . . . . . . . . . . 4g

5 Add lines 4a through 4g . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do not 

file Form 2210-F . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Multiply line 6 by 662/3% (0.667) . . . . . . . . . . . . . 7

8 Withholding taxes. Do not include any estimated tax payments on this line (see instructions) . . 8

9 Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F 9

10 Enter the tax shown on your 2018 tax return (see instructions if your 2019 filing status changed to or 

from married filing jointly) . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Required annual payment. Enter the smaller of line 7 or line 10 . . . . . . . . . . . 11

Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file 

Form 2210-F unless you checked box B above.

12 Enter the estimated tax payments you made by January 15, 2020, and any federal income tax and 

excess social security or tier 1 railroad retirement tax withheld during 2019 . . . . . . . . 12

13 Underpayment. Subtract line 12 from line 11. 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 B above . . . . . . 13

Part III Figure the Penalty

14 Enter the date the amount on line 13 was paid or April 15, 2020, whichever is earlier . . . . . 14 / / 20

15 Number of days from January 15, 2020, to the date on line 14 . . . . . . . . . . . . 15

16 Penalty. Underpayment 

on line 13 × Number of days on line 15 

366 × 0.05 . . . . . . . . . . ▶ 16

• Form 1040 or 1040-SR filers, enter the amount from line 16 on Form 1040 or 1040-SR, line 24.

• Form 1040-NR filers, enter the amount from line 16 on Form 1040-NR, line 76.

• Form 1041 filers, enter the amount from line 16 on Form 1041, line 27.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11745A Form 2210-F (2019)