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Federal Free Printable 2021 Form 2210 for 2022 Federal Underpayment of Estimated Tax by Individuals, Estates, and Trusts

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Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2021 Form 2210

Form 2210 Department of the Treasury Internal Revenue Service Underpayment of Estimated Tax by Individuals, Estates, and Trusts ▶ OMB No. 1545-0140 Go to www.irs.gov/Form2210 for instructions and the latest information. ▶ Attach to Form 1040, 1040-SR, 1040-NR, or 1041. 2021 Attachment Sequence No. 06 Identifying number Name(s) shown on tax return Do You Have To File Form 2210? Complete lines 1 through 7 below. Is line 4 or line 7 less than $1,000? 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 Yes Yes ▶ Don’t file Form 2210. You don’t owe a penalty. ▶ You don’t owe a penalty. Don’t file Form 2210 unless box E in Part II applies, then file page 1 of Form 2210. ▶ You must file Form 2210. Does box B, C, or D in Part II apply? No No Yes ▶ You must figure your penalty. ▼ Don’t file Form 2210. You aren’t 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 as a worksheet and enter your penalty amount on your tax return, but don’t file Form 2210. Part I ▼ You aren’t 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 as a worksheet and enter your penalty amount on your tax return, but file only page 1 of Form 2210. Required Annual Payment 1 Enter your 2021 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22. (See the instructions if not filing Form 1040.) . . . . . . . . . . . . . . . . . . . . . . 1 2 Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . . . 2 3 Other payments and refundable credits (see instructions) . . . . . . . . . . . . . . . 3 ( ) 4 Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop; you don’t owe a penalty. Don’t file Form 2210 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Multiply line 4 by 90% (0.90) . . . . . . . . . . . . . . . 5 6 Withholding taxes. Don’t include estimated tax payments. See instructions . . . . . . . . 6 7 Subtract line 6 from line 4. If less than $1,000, stop; you don’t owe a penalty. Don’t file Form 2210 7 8 Maximum required annual payment based on prior year’s tax (see instructions) . . . . . . . 8 9 Required annual payment. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . 9 Next: Is line 9 more than line 6? No. You don’t owe a penalty. Don’t file Form 2210 unless box E below applies. Yes. You may owe a penalty, but don’t file Form 2210 unless one or more boxes in Part II below applies. • If box B, C, or D applies, you must figure your penalty and file Form 2210. • If box A or E applies (but not B, C, or D), file only page 1 of Form 2210. You aren’t 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 as a worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210. Part II Reasons for Filing. Check applicable boxes. If none apply, don’t file Form 2210. A You request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you aren’t required to figure your penalty. B You request a waiver (see 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 Your penalty is lower when figured by treating the federal income tax withheld from your income 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. You filed or are filing a joint return for either 2020 or 2021, but not for both years, and line 8 above is smaller than line 5 E above. You must file page 1 of Form 2210, but you aren’t required to figure your penalty (unless box B, C, or D applies). For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11744P Form 2210 (2021) Page 2 Form 2210 (2021) Part III Penalty Computation (See the instructions if you’re filing Form 1040-NR.) Payment Due Dates Section A—Figure Your Underpayment (a) (b) (c) 4/15/21 6/15/21 (d) 1/15/22 9/15/21 10 Required installments. If box C in Part II applies, enter the amounts from Schedule AI, line 27. Otherwise, enter 25% (0.25) of line 9, Form 2210, in each column. For fiscal year filers, see instructions 10 11 Estimated tax paid and tax withheld (see the instructions). For column (a) only, also enter the amount from line 11 on line 15, column (a). If line 11 is equal to or more than line 10 for all payment periods, stop here; you don’t owe a penalty. Don’t file Form 2210 unless you checked a box in Part II 11 Complete lines 12 through 18 of one column before going to line 12 of the next column. 12 Enter the amount, if any, from line 18 in the previous column . . . . . . . . . . . . . . . 12 13 Add lines 11 and 12 . . . . . . . . . . . 13 14 Add the amounts on lines 16 and 17 in the previous column . . . . . . . . . . . . . . . 14 15 Subtract line 14 from line 13. If zero or less, enter -0-. For column (a) only, enter the amount from line 11 . . . . . . . . . . . . . . . . . 15 16 If line 15 is zero, subtract line 13 from line 14. Otherwise, enter -0- . . . . . . . . . . . 16 17 Underpayment. If line 10 is equal to or more than line 15, subtract line 15 from line 10. Then go to line 12 of the next column. Otherwise, go to line 18 . . . ▶ 17 18 Overpayment. If line 15 is more than line 10, subtract line 10 from line 15. Then go to line 12 of the next column . . . . . . . . . . . . 18 Section B—Figure the Penalty (Use the Worksheet for Form 2210, Part III, Section B—Figure the Penalty in the instructions.) 19 Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B—Figure the Penalty. Also include this amount on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27. Don’t file Form 2210 unless you checked a box in Part II . . . . . . . . . . . . ▶ 19 Form 2210 (2021) Page 3 Form 2210 (2021) Schedule AI—Annualized Income Installment Method (See the instructions.) Estates and trusts, don’t use the period ending dates shown to the right. Instead, use the following: 2/28/21, 4/30/21, 7/31/21, and 11/30/21. Part I (a) 1/1/21–3/31/21 (b) 1/1/21–5/31/21 (c) 1/1/21–8/31/21 (d) 1/1/21–12/31/21 Annualized Income Installments 1 Enter your adjusted gross income for each period. See instructions. (Estates and trusts, enter your taxable income without your exemption for each period.) . . 2 Annualization amounts. (Estates and trusts, see instructions.) 3 Annualized income. Multiply line 1 by line 2 . . . 1 2 3 4 2.4 1.5 1 4 If you itemize, enter itemized deductions for the period shown in each column. All others, enter -0-, and skip to line 7. Exception: Estates and trusts, skip to line 9 . 5 Annualization amounts . . . . . . . . . . 6 Multiply line 4 by line 5 . . . . . . . . . . 4 5 6 4 2.4 1.5 1 7 In each column, enter the sum of your standard deduction and line 12b from Form 1040 or 1040-SR. (Form 1040-NR filers, enter -0-. Exception: Indian students and business apprentices, see instructions.) 8 Enter the larger of line 6 or line 7 . . . . . . . 7 8 22.5% 45% 67.5% 90% 9 Deduction for qualified business income. Estates and trusts: Subtract this amount from the amount on line 3, skip line 10, and enter the result on line 11 . . . . . . . 10 Add lines 8 and 9 . . . . . . . . . . . . 11 Subtract line 10 from line 3 . . . . . . . . 12 Form 1040, 1040-SR, or 1040-NR filers, enter -0- in each column. (Estates and trusts, see instructions.) 13 Subtract line 12 from line 11. If zero or less, enter -014 Figure your tax on the amount on line 13. See instructions 15 Self-employment tax from line 36 (complete Part II below) 16 Enter other taxes for each payment period including, if applicable, Additional Medicare Tax and/or Net Investment Income Tax. See instructions 17 Total tax. Add lines 14, 15, and 16 . . . . . . 18 For each period, enter the same type of credits as allowed on Form 2210, Part I, lines 1 and 3. See instructions . . 19 Subtract line 18 from line 17. If zero or less, enter -0- . 20 Applicable percentage . . . . . . . . . . 21 Multiply line 19 by line 20 . . . . . . . . . 9 10 11 12 13 14 15 16 17 18 19 20 21 Complete lines 22–27 of one column before going to line 22 of the next column. 22 23 24 25 26 27 Enter the total of the amounts in all previous columns of line 27 Subtract line 22 from line 21. If zero or less, enter -0Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column Subtract line 27 of the previous column from line 26 of that column Add lines 24 and 25 . . . . . . . . . . . Enter the smaller of line 23 or line 26 here and on Form 2210, Part III, line 10 . . . . . . . . ▶ Part II 22 23 24 25 26 27 Annualized Self-Employment Tax (Form 1040, 1040-SR, or 1040-NR filers only) 28 Net earnings from self-employment for the period (see instructions) 28 29 Prorated social security tax limit . . . . . . . 29 30 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. Exception: If you filed Form 4137 or Form 8919, see instructions 31 Subtract line 30 from line 29. If zero or less, enter -0- . 32 Annualization amounts . . . . . . . . . . 33 Multiply line 32 by the smaller of line 28 or line 31 . 34 Annualization amounts . . . . . . . . . . 35 Multiply line 28 by line 34 . . . . . . . . . 36 Add lines 33 and 35. Enter here and on line 15 above ▶ 30 31 32 33 34 35 36 $35,700 $59,500 $95,200 $142,800 0.496 0.2976 0.186 0.124 0.116 0.0696 0.0435 0.029 Form 2210 (2021)
Extracted from PDF file 2021-federal-form-2210.pdf, last modified January 2022

More about the Federal Form 2210 Individual Income Tax Estimated TY 2021

If you failed to pay or underpaid your previous year's estimated income tax, use Form 2210 to calculate, file, and pay any penalties or fees due with your late payment.

We last updated the Underpayment of Estimated Tax by Individuals, Estates, and Trusts in January 2022, so this is the latest version of Form 2210, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 2210 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Individual Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 2210.

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Form 2210-F Underpayment of Estimated Tax by Farmers and Fishermen

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 2210 from the Internal Revenue Service in January 2022.

Show Sources >

Form 2210 is a Federal Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Federal Form 2210

We have a total of eleven past-year versions of Form 2210 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 2210

2021 Form 2210

2020 Form 2210

2020 Form 2210

2019 Form 2210

2019 Form 2210

2018 Form 2210

2018 Form 2210

2017 Form 2210

2017 Form 2210

2016 Form 2210

2016 Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2015 Form 2210

2015 Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2014 Form 2210

2014 Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2013 Form 2210

2013 Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2012 Form 2210

2012 Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2011 Form 2210

2011 Form 2210


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