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Official form guide
Form 2210F: Underpayment of Estimated Tax by Farmers and Fishers
IRS Form 2210-F is used for Underpayment of Estimated Tax by Farmers and Fishers. Individuals, estates, or trusts whose gross income is at least two-thirds from farming or fishing use this form to check for penalties; the penalty deadline is January 15, 2026.
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IRS Form 2210F - Underpayment of Estimated Tax by Farmers and Fishers
IRS Form 2210-F is used for Underpayment of Estimated Tax by Farmers and Fishers. Individuals, estates, or trusts whose gross income is at least two-thirds from farming or fishing use this form to check for penalties; the penalty deadline is January 15, 2026.
Risk Radar
Scan points- 1Do not file Form 2210-F if you do not check box A or B in Part I; otherwise, the IRS will bill you.
- 2Filing without checking box A or B in Part I when required.
- 3Not attaching Form 2210-F to the corresponding tax return (1040, etc.).
- 4Calculating the penalty on Line 13 incorrectly before factoring in waivers.
- 5Failing to include a statement explaining waiver reasons if Box A is checked.
Plain English
This form helps farmers and fishers determine if they owe a penalty because they did not pay enough estimated taxes. If you file it, you are showing the IRS exactly how much tax you underpaid for the year. This allows you to see if the IRS will bill you or waive the penalty.
Submission Date
- Filing date: 2026-02-19 15:10:35
- 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 an individual, estate, or trust has at least two-thirds of their gross income from farming or fishing and needs to check if they owe a penalty for underpaying estimated tax.
- Do not use Form 2210-F when the filer did not check box A or B in Part I, because in that case, the IRS will figure the penalty and send a bill without needing the form attached.
- Check Pub. 505 for a definition of gross income from farming and fishing if unsure about whether to file Form 2210-F.
Form selector
Use this form or another form?
Household Employer
Include household employment taxes on Line 2, unless both federal withholding was zero AND estimated payments wouldn't be required otherwise.
✓ Ensure you follow the specific inclusion/exclusion rules for Line 2.
Not stated in the source (verify on the agency site)
Filing for 2025
If filing for 2025, include amounts from Form 1041, Schedule G: Lines 4, 5, 6 (6a, 6b, and 6c), Line 7, and Line 8 on Line 2 of Form 2210-F.
✓ Do not include certain interest types when filling out the lines for 2025.
Waiver Request
If you have an underpayment on line 13, check box A in Part I to request a waiver of all or part of the penalty.
✓ The amount requested for waiver must be entered in parentheses next to Line 16.
Deadline or filing window
The deadline to pay any potential underpayment penalty for 2025 is January 15, 2026. The payment must cover at least the smaller of two-thirds of your 2025 tax or 100% of your 2024 tax. Extensions are not explicitly mentioned regarding this specific payment deadline.
Checklist
What you need before filling it out
Purpose
Individual, estate, or trust whose gross income is at least two-thirds from farming or fishing · Instructions p.1
Filing Requirement
Check box A or B in Part I of Form 2210-F · Instructions p.1 / Form p.1
Waiver Request
Checking Box A in Part I and completing through Line 15 · Instructions p.1
Deadline (General)
March 2, 2026 · Instructions p.1
Exception Condition
Total tax shown on 2025 return minus withholding < $1,000 · Instructions p.1
Form Attachment
Form 2210-F (20/25) · Form p.1
Before you submit
- 1Check Part I Box A if requesting a waiver due to retirement or disability.
- 2Check Part I Box B if the underpayment is due to casualty, disaster, or other unusual circumstance (or both).
- 3If filing for 2025, verify that household employment taxes are included on Line 2 based on withholding status.
- 4Ensure all required lines (1 through 9) are completed to determine if the total tax is less than $1,000.
- 5If requesting a waiver, ensure the amount you want waived is entered in parentheses next to Line 16.
- 6Calculate and enter the resulting penalty amount on Line 16 of Form 2210-F.
- 7Attach a statement explaining the reasons for underpayment if requesting any waiver.
How to file this form
- 1Determine eligibility by confirming that at least two-thirds of your gross income is from farming or fishing, and check the appropriate box(es) in Part I of Form 2210-F.
- 2Complete lines 1 through 9 to calculate the total tax liability and verify if it falls below $1,000.
- 3If requesting a waiver, complete the form through Line 15, enter the desired waiver amount on line 16 (in parentheses), and subtract this from the total penalty figure to finalize Line 16.
- 4Attach Form 2210-F to your relevant tax return (Form 1040, 1040-SR, 1040-NR, or 1041) along with a statement explaining waiver reasons if applicable. Proof of filing is the accepted attachment.
Known limitations
- 1If an individual, estate, or trust does not have at least two-thirds of its gross income from farming or fishing, it should not use Form 2210-F.
- 2If the filer checks neither box A nor box B in Part I of Form 2210-F, they do not need to file Form 2210-F, though they can still use it to determine their penalty.
- 3For a household employer, if federal income tax was withheld and estimated tax payments would be required regardless of including household employment taxes, the amounts must be included on line 2 of Form 2210-F.
- 4If filing for 2025, look-back interest due under section 460(b) (identified as “From Form 8697”) is included on line 2 of Form 2210-F.
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, and the instructions are dated February 17, 2026. The source directs filers to IRS.gov/Form2210F for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — The instructions are from Department of the Treasury, Internal Revenue Service (www.irs.gov).
- Signature — Not explicitly required on the form itself as a general rule, but implied by filing with the return.
- Form Number — confirm the revision reads 20/25.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 2210-F.
- 2Attach Form 2210-F to your income tax return (Form 1040, 1040-SR, 1040-NR, or 1041).
- 3If the IRS determines a penalty is owed and you pay by the date specified on their bill, interest will not be charged on that penalty.
- 4If requesting a waiver due to retirement or disability, attach documentation showing the retirement date (and age) or the date of disability.
- 5If requesting a waiver due to casualty, disaster (other than federally declared), or other unusual circumstance, attach supporting documentation like police and insurance company reports.
Sources
- SRCInstructions p.1 — If you are an individual, estate, or trust and at least two-thirds of your 2024 or 2025 gross income is from farming or fishing, use Form 2210-F to see if you owe a penalty.
- SRCInstructions p.1 — The IRS will figure the penalty for you if you didn’t check box A or B in Part I, and you do not need to file Form 2210-F.
- SRCInstructions p.2 — If filing for 2025, include on line 2 the amounts from Form 1041, Schedule G: Line 4, Line 5, Line 6 (6a, 6b, and 6c), Line 7, and Line 8.
- SRCInstructions p.3 — For Line 8, you must include taxes withheld shown on Schedule 3 (Form 1040), line 11, if filing with Form 1040, 1040-SR, or 1040-NR.
- SRCInstructions p.3 — The form is used to see if you owe a penalty for underpaying your estimated tax (the general purpose).
- SRCForm p.1 — File Form 2210-F only if one or both of the boxes in Part I apply to you.
- SRCInstructions p.1 — If you are requesting a waiver due to retirement or disability, attach documentation showing your retirement date (and age on that date) or the date you became disabled.
Common confusion points
Do you need to file Form 2210-F if the IRS will figure the penalty?
You must file it only if you checked box A or B in Part I of Form 2210-F.
→ If neither applies, do not file, but you can still use it to calculate your penalty.
When should you include household employment taxes on line 2?
Include them if you are a household employer and certain conditions regarding withholding/estimated payments are met.
→ Check the specific criteria listed in the instructions for Form 2210-F (2025).
What tax amount goes on Line 2, Part II?
If properly electing section 1062(a) for 2025, include 75 percent of the applicable net tax related to that qualified sale or exchange.
→ Ensure you do not include amounts from a different taxable year's election.
Where does Line 8 get its numbers?
It pulls taxes withheld from various forms depending on what return is filed (e.g., Schedule 3 line 11, Form 1041 Schedule G line 14).
→ Verify which specific lines of your tax documents feed into Line 8.
What if you don't need to file the form?
You can still use it to figure your penalty and enter that amount on the penalty line of your return, but do not attach Form 2210-F.
→ This allows you to show the calculated penalty even without attaching the form.
What is the general purpose of this form?
To determine if an individual, estate, or trust owes a penalty for underpaying their estimated tax, provided at least two-thirds of their gross income is from farming or fishing.
→ Confirm your income source meets the 2/3rds threshold before using Form 2210-F.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Notice 2026-3 — Provides limited relief from a portion of the addition to tax under section 6654 for specific qualified farmland sales.
Questions about IRS Form 2210F
What is IRS Form 2210F used for?
This form helps farmers and fishers determine if they owe a penalty because they did not pay enough estimated taxes. If you file it, you are showing the IRS exactly how much tax you underpaid for the year. This allows you to see if the IRS will bill you or waive the penalty.
Who must file IRS Form 2210F?
An individual, estate, or trust must use Form 2210-F if at least two-thirds of its gross income is from farming or fishing and it checks box A or B in Part I. If neither box applies, the IRS will figure the penalty for you.
What information does IRS Form 2210F require?
The form collects information regarding your underpayment on Line 13. Part I requires checking boxes to indicate reasons for filing, such as requesting a waiver (Box A).
When is IRS Form 2210F due?
You must pay the potential underpayment penalty by January 15, 2026, if you did not pay at least the smaller of two-thirds of your 2025 tax or 100% of your 2024 tax.
Where do I file IRS Form 2210F?
The form must be attached to Form 1040, 1040-SR, 1040-NR, or 1041. Specific mailing instructions are not provided in the excerpts, but it should accompany your return.
How do I complete IRS Form 2210F?
First, complete lines 1 through 11 to calculate your required annual payment. Then, check the applicable box(es) in Part I. If requesting a waiver, enter the desired amount waived in parentheses next to line 16 and subtract this from the total penalty on line 13.
What happens if IRS Form 2210F is filed incorrectly?
If you owe the penalty and pay by the date specified on the IRS bill, interest will not be charged on that penalty; otherwise, interest will apply.
Do you need to file Form 2210-F if the IRS will figure the penalty?
You must file it only if you checked box A or B in Part I of Form 2210-F. If neither applies, do not file, but you can still use it to calculate your penalty.
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