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Official form guide
Form 2210: Underpayment of Estimated Tax by Individuals, Estates, and Trusts
IRS Form 2210 is used to determine if an individual, estate, or trust owes a penalty for underpaying estimated tax. If filing by April 15, 2026, no interest will be charged on the penalty if paid by that date.
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IRS Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts
IRS Form 2210 is used to determine if an individual, estate, or trust owes a penalty for underpaying estimated tax. If filing by April 15, 2026, no interest will be charged on the penalty if paid by that date.
Risk Radar
Scan points- 1Do not file Form 2210 if you did not check a box in Part II; otherwise, the IRS will figure it for you.
- 2Failing to check Box B, C, or D in Part II when required for filing Form 2210.
- 3Not entering the correct penalty amount on Form 2210, line 19.
- 4Using an incorrect method (e.g., not using Schedule AI when annualized income applies).
- 5Failing to enter the calculated penalty onto your tax return's 'Estimated tax penalty' line.
Plain English
This form helps taxpayers see if they owe a penalty because they did not pay enough money throughout the year toward their income taxes. Even if you don't file it to calculate the amount yourself, the IRS can figure the penalty for you. You use this form to attach that calculated penalty amount to your main tax return.
Submission Date
- Filing date: 2026-02-26 16:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you wish to figure your penalty for underpaying estimated tax or if a specific situation requires filing it, such as requesting a waiver.
- Do not use Form 2210 when the IRS will generally figure your penalty and send you a bill (this applies if boxes B, C, or D in Part II are NOT checked).
- Check Form 2210-F instead when you filed Form 1040, 1040-SR, or 1041, paid the entire tax due by March 2, 2026, and meet test 1 but not test 2.
Form selector
Use this form or another form?
Filed Form 1040/1040-SR/1041 & Paid Tax by 3/2/2026
Use this form to check penalty if you meet test 1 but not test 2.
✓ Confirm the specific tests met.
Underpayment due to Federally Declared Disaster (General)
Generally, do not file Form 2210 because the IRS applies automatic relief.
✓ Check if annualized method is used.
Not stated in the official source
Using Annualized Income Installment Method
You must file Form 2210 even if the general disaster waiver applies, as it may reduce the penalty.
✓ Ensure you reference Schedule AI.
Filing for 2025 & Household Employer Tax Included
Include household employment taxes on line 2 unless both withholding and estimated payment requirements are absent.
✓ Verify the two conditions for exclusion.
Deadline or filing window
The general deadline to file your 2025 return is April 15, 2026. If you pay the penalty by this date, no interest will be charged on the underpayment penalty. Reminders are considered timely if performed by the next business day following a Saturday, Sunday, or legal holiday.
Checklist
What you need before filling it out
Purpose
Use Form 2210 to see if you owe a penalty for underpaying your estimated tax. · Instructions p.1
Filing Deadline (for interest)
File your 2025 return by April 15, 2026. · Instructions p.1
Who Must File (General Rule)
Check the flowchart at the top of Form 2210, page 1; file if box B, C, or D in Part II is checked. · Instructions p.1 / Form p.1
Waiver Condition (Retirement/Disability)
In 2024 or 2025, retired after age 62 OR became disabled due to reasonable cause (not willful neglect). · Instructions p.2
Form 1041 Inclusion (2025)
Include amounts from Form 1041, Schedule G: Line 4, Line 5, Line 6 (6a, 6b, and 6c), Line 7*, and Line 8 on line 2 of Form 2210. · Instructions p.3
Filing Threshold Check
If line 4 or line 7 is less than $1,000 (on Form 2210), do not file Form 2210 because no penalty is owed. · Form p.1
Before you submit
- 1Ensure the Name(s) shown on your tax return are correctly listed on Form 2210 (page 1).
- 2Verify that you have completed lines 1 through 7 of Form 2210 before checking Part II boxes.
- 3Confirm whether line 4 or line 7 is less than $1,000 to see if filing is unnecessary.
- 4Check if line 6 is equal to or more than line 9 on Form 2210 to determine penalty liability.
- 5Select the appropriate box in Part II of Form 2210 that applies to your situation.
- 6If you are a household employer, confirm whether household employment taxes should be included on line 2 (check exclusion conditions).
- 7Ensure all required supporting documentation is attached to Form 2210 before mailing.
How to file this form
- 1Complete lines 1 through 7 of Form 2210 by filling in your identifying information and calculated amounts.
- 2Answer the questions on page 1, specifically checking if line 4 or line 7 is less than $1,000 to see if you can skip filing.
- 3Check the appropriate box(es) in Part II of Form 2210 based on your circumstances (e.g., retirement, disaster).
- 4Attach completed Form 2210 to your filed Form 1040, 1040-SR, 1040-NR, or 1041.
- 5Sign the form where indicated on page 1.
Known limitations
- 1The IRS will generally figure the penalty for underpayment of estimated tax and send a bill if Box B, C, or D in Part II is not checked.
- 2Farmers and fishers who have at least two-thirds of their gross income from farming and fishing may substitute 66 2/3% for 90% when calculating the required payment amount (if meeting test 1).
- 3Higher income taxpayers are subject to different percentages in determining if they owe a penalty.
- 4If filing Form 1040, 1040-SR, or 1041 and paying tax by March 2, 2026, the definition of gross income from farming and fishing must be checked against Chapter 2 of Pub. 505.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. The instructions direct users to IRS.gov/Form2210 for the latest information, and mention that Public Law 119-21 (July 4, 2025) enacted several provisions affecting 2025 tax.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Form number — confirm it is Form 2210.
- Mailing address — Not stated in the official source (but the form header indicates IRS).
- Signature — Confirm space for signature exists on page 1.
- Attachment sequence — confirm this document uses Attachment Sequence No. 06.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 2210 after filing.
- 2If you are using the annualized income installment method, also reference Schedule AI — Annualized Income Installment Method, Line 14.
- 3If requesting that the IRS figure the penalty for you, complete your return as usual, check the applicable box(es) in Part II, and complete Schedule AI and Part III, Section A.
- 4Enter the calculated penalty on Form 2210, line 19, and also on the “Estimated tax penalty” line of your tax return.
Sources
- SRCInstructions p.1 — General Purpose: Use Form 2210 to see if you owe a penalty for underpaying your estimated tax.
- SRCInstructions p.1 — Who Must File: If Box B, C, or D in Part II is checked, the filer must figure the penalty and attach Form 2210 to their return.
- SRCInstructions p.1 — IRS Figures Penalty: If Boxes B, C, or D are not checked, the IRS will figure any penalty for underpayment of estimated tax.
- SRCInstructions p.1 — Payment Deadline/Interest: If filing your 2025 return by April 15, 2026, no interest will be charged if you pay the penalty by the date shown on the bill.
- SRCInstructions p.1 — Penalty Thresholds: The general underpayment penalty applies if withholding/payments didn't equal at least the smaller of 90% of your 2025 tax or 100% of your 2024 tax.
- SRCInstructions p.1 — Farmers and Fishers Rule: If at least two-thirds of gross income for 2024 or 2025 is from farming/fishing, substitute 66 2/3% for 90% in the general rule (1).
- SRCInstructions p.2 — Filing Status Check: If you filed Form 1040, 1040-SR, or 1041 and paid tax by March 2, 2026, refer to Instructions for Form 2210-F if applicable.
- SRCInstructions p.3 — Line 6 Inclusion: Taxes withheld from Form 1040 or 1040-SR (line 25d), Form 1040-NR (lines 25d, 25e, 25f, and 25g), Schedule 3 (Form 1040) line 11, or Form 1041, Schedule G (line 14).
- SRCInstructions p.8 — Line 7 Specifics: If you are a resident of India and a student/business apprentice, enter your standard deduction from Form 1040-NR, line 12.
- SRCInstructions p.10 — Line 16 Inclusion: Enter all other taxes owed due to events shown in the column headings, including the tax from Form 4972, Tax on Lump-Sum Distributions.
Common confusion points
Do you *have* to file Form 2210?
Use the flowchart at the top of Form 2210, page 1, or check if Box B, C, or D in Part II is checked.
→ If none are checked, the IRS will calculate and bill you.
When does the penalty interest stop charging?
No interest will be charged on the penalty if your 2025 return is filed by April 15, 2026, AND you pay the penalty by the date shown on the IRS bill.
→ Confirm the filing/payment dates match these criteria.
What percentage do I need to meet?
The total of withholding and estimated tax payments must equal at least the smaller of: 90% of your 2025 tax, or 100% of your 2024 tax.
→ Check if you are a farmer/fisher (use 66 2/3%) or higher income taxpayer.
How do I account for taxes paid to the USVI?
You must complete Form 8689 and attach it to your Form 1040 or 1040-SR, then include that credit on Form 2210.
→ Ensure you actually paid the tax to the USVI before claiming the credit.
What is the difference between filing this form vs. letting the IRS figure it?
If you file it, you calculate and enter the penalty (Line 19). If you don't check B, C, or D, the IRS figures it for you and bills you.
→ Check Part II boxes to determine which path applies.
When should I use Form 2210-F instead of Form 2210?
If you filed Form 1040, 1040-SR, or 1041, paid by March 2, 2026, and meet test 1 but NOT test 2 (for farmers/fishers).
→ Verify your filing status against the criteria mentioned in Instructions p.2.
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Questions about IRS Form 2210
What is IRS Form 2210 used for?
This form helps taxpayers see if they owe a penalty because they did not pay enough money throughout the year toward their income taxes. Even if you don't file it to calculate the amount yourself, the IRS can figure the penalty for you. You use this form to attach that calculated penalty amount to your main tax return.
Who must file IRS Form 2210?
Individuals, estates, and trusts must file Form 2210 if box B, C, or D in Part II is checked on the form. The flowchart at the top of Form 2210, page 1, directs whether filing is required.
What information does IRS Form 2210 require?
Part I requires entering amounts to figure your required annual payment. Part II contains boxes that determine if you must calculate the penalty yourself. Part III, Section A, and the worksheet are used to figure the actual underpayment penalty amount.
When is IRS Form 2210 due?
The general filing deadline is April 15, 2026, for the 2025 return. If a due date falls on a Saturday, Sunday, or legal holiday, the act is considered timely if performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday.
Where do I file IRS Form 2210?
The source does not specify a mailing address for Form 2210. The instructions direct filers to check the flowchart on page 1 of Form 2210 to determine filing requirements.
How do I complete IRS Form 2210?
First, complete Part I to find your required annual payment. Next, check the applicable box(es) in Part II. Then, complete Part III, Section A, and use the penalty worksheet (Worksheet for Form 2210, Part III, Section B—Figure the Penalty). Finally, enter the total penalty on Form 2210, line 19.
What happens if IRS Form 2210 is filed incorrectly?
If you do not complete certain lines or enter the correct penalty amount, you may owe the underpayment penalty. If you file by April 15, 2026, failing to pay by that date means interest will be charged on the penalty.
Do you *have* to file Form 2210?
Use the flowchart at the top of Form 2210, page 1, or check if Box B, C, or D in Part II is checked. If none are checked, the IRS will calculate and bill you.
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