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Missouri Free Printable Form MO-2210 - 2018 Underpayment of Estimated Tax By Individuals for 2021 Missouri Underpayment of Estimated Tax

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Underpayment of Estimated Tax
Form MO-2210 - 2018 Underpayment of Estimated Tax By Individuals

Reset Form Print Form Department Use Only Form MO-2210 (MM/DD/YY) 2019 Underpayment of Estimated Tax By Individuals Social Security Number - Spouse’s Social Security Number - - Taxpayer Name - Spouse’s Name Address, City, State, and ZIP Code You may qualify for the Short Method to calculate your penalty. You may use the Short Method if: a. You qualify to use the Short Method on the Federal Form 2210 or b. All withholding and estimated tax payments were made equally throughout the year and c. You do not annualize your income. Part I - Required Annual Payment If (a) applies or both (b) and (c) apply to you, complete Part I, Required Annual Payment and Part II, Short Method. Otherwise, complete Part I, Required Annual Payment and Part III, Regular Method. 1. Enter your 2019 tax after credits (Form MO‑1040, Line 32 less approved credits from Line 38; Property Tax Credit from Line 39). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2. Multiply Line 1 by 90% (66 2/3% for qualified farmers) . . . . . . . . . . . . . . . . . . . . 2 3. Withholding Taxes - Do not include any estimated tax payments on this line . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Subtract Line 3 from Line 1. If less than $500, stop here; do not complete or file this form. You do not owe the penalty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Enter the tax shown on your 2018 tax return. If you did not file a 2018 Missouri return or only filed a Property Tax Credit Claim, skip line 5 and enter the amount from Line 2 on Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Required Annual Payment - Enter the smaller of Line 2 or Line 5 (Note: If Line 3 is equal to or more than Line 6, stop here; you do not owe the penalty. Do not file Form MO-2210). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7. Enter the amount, if any, from Line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Part II - Short Method 8. Enter the total amount, if any, of 2019 estimated tax payments you made . . . . . 8 9. Add Lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10. Total Underpayment for Year - Subtract Line 9 from Line 6. If zero or less, stop here; you do not owe the penalty. Do not file Form MO-2210 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11. Multiply Line 10 by .03336 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12. If the amount on Line 10 was paid on or after 04/15/20, enter 0 (zero). If the amount on Line 10 was paid before 04/15/20, make the following computation to find the amount to enter on Line 12. Amount on Number of days paid Line 10 X before 04/15/20 X .0001366 . . . . . . . . . . . . . . . . . . . 12 13. Penalty - Subtract Line 12 from Line 11. Enter result here and on Form MO-1040, Line 50 . . . . . . . . . . . . . . . . . 13 Part II Instructions - Short Method A. Purpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated tax payments. If it is not, you may owe a penalty on the underpaid amount. B. Short Method - You may use the Short Method if you qualify to use the Short Method on the Federal Form 2210 or, all withholding and estimated tax payments were made equally throughout the year and you do not annualize your income. If you do not qualify to use the Short Method, you must use the Regular Method. Section A - Figure Your Underpayment Complete Lines 14 through 19. If you meet any of the exceptions (see instruction D) to the penalty for all quarters, omit Lines 14 through 19 and go directly to Line 20. 14. Required annual payment (Enter payment as computed on Part I, Line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Apr. 15, 2019 Due Dates of Installments Jun. 15, 2019 Sept. 15, 2019 Jan. 15, 2020 15. Required installment payments . . . . . . . . . . . . . . . . . . . . . . . 16. Estimated tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Overpayment of previous installments . . . . . . . . . . . . . . . . . . 18. Total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Underpayment of current installment . . . . . . . . . . . . . . . . . . . 19a. Overpayment of current installment . . . . . . . . . . . . . . . . . . . . 19b. Underpayment of previous installments . . . . . . . . . . . . . . . . 19c. Total overpayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19d. Total underpayment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III - Regular Method Section B - Exceptions To The Penalty See instruction D - For special exceptions see instruction I for service in a “combat zone”, and instruction J for farmers. 20. Total amount paid and withheld from January 1 through the installment date indicated . . . . . . . . . . . . . . . . . . . . . . . . 21. Exception No. 1 - prior year’s tax 25% of 2018 Tax 50% of 2018 Tax 75% of 2018 Tax 100% of 2018 Tax 25% of Tax 50% of Tax 75% of Tax 100% of Tax 22.5% of Tax 45% of Tax 67.5% of Tax 90% of Tax 90% of Tax 90% of Tax 2018 tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. Exception No. 2 - tax on prior year’s income using 2019 rates and exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23. Exception No. 3 - tax on annualized 2019 income . . . . . . . . . 24. Exception No. 4 - tax on 2019 income over 3, 5, and 8 month periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section C - Figure the Penalty Complete Lines 25 through 29 25. 26. 27a. 27b. 28a. 28b. Amount of underpayment . . . . . . . . . . . . . . . . . . . . . . . . . . . Date of payment, due date of installment, or April 15, 2020, whichever is earlier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Number of days between the due date of installment, and either date of payment, the due date of the next installment, or December 31, 2019, whichever is earlier . . . . Number of days from January 1, 2020 or installment date to date of payment or April 15, 2020 . . . . . . . . . . . . . . . . . . . Multiply the 5% annual interest rate times the amount on Line 25 for the number of days shown on Line 27a . . . . . . . . Multiply the 5% annual interest rate times the amount on Line 25 for the number of days shown on Line 27b . . . . . . . . 8c. 2 29. Total Penalty (Line 28a plus Line 28b) . . . . . . . . . . . . . . . . . Total amount on Line 28c. Show this amount on Line 50 of Form MO-1040 as “Underpayment of Estimated Tax Penalty”. If you have an underpayment on Line 49 of Form MO-1040, enclose your check or money order for payment in the amount equal to the total of Line 49 and the penalty amount on Line 50. If you have an overpayment on Line 48, the Department of Revenue will reduce your overpayment by the amount of penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: If this form is not filed with Form MO‑1040, attach check or money order payable to “Department of Revenue” and mail. Taxation Division P.O. Box 329 Jefferson City, MO 65107-0329 E-mail: [email protected] Part III Instructions - Regular Method A. Purpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated tax payments. If it is not, you may owe a penalty on the underpaid amount. B. Filing an Estimated Tax Payment and Paying the Tax for Calendar Year Taxpayers - If you file returns on a calendar year basis and are required to file Form MO‑1040ES, you are generally required to file an estimated tax payment by April 15, and to pay the tax in four installments. (If you are not required to file an estimated tax payment until later in the year because of a change in your income or exemptions, you may be required to pay fewer installments.) The chart below shows the due date for estimated tax payments and the maximum number of installments required for each. Period Requirements First Met Between Jan. 1 and Apr. 1 Between Apr. 2 and Jun. 1 Between Jun. 2 and Sept.1 After Sept. 1 Due Date of Estimated Tax Payments Apr. 15 Jun. 15 Sept. 15 Jan. 15 Maximum Number of Installments Required 4 3 2 1 When the due date falls on a Saturday, Sunday, or legal holiday, the estimated tax payment will be considered timely if filed on the next business day. C. Fiscal Year Taxpayers - Fiscal year taxpayers should substitute for the due dates above, the 15th day of the first and last months of the second quarter of your fiscal year; the 15th day of the last month of the third quarter; and the 15th day of the first month of your next fiscal year. D. Exception to the Penalty - You will not be liable for a penalty if your 2019 tax payments (amounts shown on Line 20) equal or exceed any amount determined for the same period under the following exception provisions. You may apply a different exception to each underpayment. Please enclose a separate computation page for each payment. If none of the exceptions apply, complete Lines 15 through Line 29. The percentages shown on Lines 21, 22, and 23, for the April 15, June 15, and Sept. 15 installment dates, are for calendar year taxpayers required to pay installments on four dates. Exception 1 - Prior Year’s Tax - This exception applies if your 2019 tax payments equal or exceed the tax shown on your 2018 tax return. The 2018 return must cover a period of 12 months and show a tax liability. Exception 2 - Tax on Prior Year’s Income using 2019 Rates and Exemptions - This exception applies if your 2019 tax withheld and estimated tax payments equal or exceed the tax that would have been due on your 2018 income if you had computed it at 2019 rates. To determine if you qualify for this exception, use the personal exemptions allowed for 2019, but use the other facts and law applicable to your 2018 return. Exception 3 - Tax on Annualized 2019 Income - This exception applies if your 2019 tax payments equal or exceed 90 percent of the tax on your annualized taxable income for periods from the first of the year to the end of the month preceding that month in which an installment is due. To annualize your taxable income, follow these four steps. (a) Figure your adjusted gross income less itemized deductions from the first of your tax year up to and including the month prior to that month in which an installment is due; or, if you use the standard deduction, figure your adjusted gross income for that period. (b) Divide the result of step (a) by the number of months in your computation period. (c) Multiply the result of step (b) by 12. (d) Subtract the deduction for federal tax and, if you did not itemize, subtract the standard deduction. The result is your annualized taxable income. Exception 3 may not be used for the fourth installment period. Example I (Combined return) 1. Wages, received during Jan., Feb., and Mar . . . . . . . . . . . . . . . . $6,000 2. Self‑employment income during Jan., Feb., and Mar. . . . . . . . . . $4,000 3. Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,000 4. Annualized income ($10,000 ÷ 3 x 12) . . . . . . . . . . . . . . . . . . . $40,000 5. Less: (a) Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,400 (b) Federal tax (joint return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,560 6. Annualized taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . $14,040 7. Income Tax (from Missouri tax chart) . . . . . . . . . . . . . . . . . . . . . . . . $577 If your tax withheld and estimated tax payment for the first installment period of 2019 were at least $130 (22.5 percent of $577), you do not owe a penalty for that period. Exception 4 - Tax on 2019 Income Over Periods of 3, 5, and 8 months - This exception applies if your 2019 tax payments equal or exceed 90 percent of the tax on your taxable income for periods starting from the first of the year to the end of the month preceding that in which an installment is due. This exception does not apply to the fourth quarter. To determine if this exception applies for the first three quarters, figure your taxable income from January 1, 2019 to the end of the month preceding that month in which an installment is due. Then compute your tax on that amount a though it represented your taxable income for 2019. Example II (Combined return using standard deduction) (1) Computation Period Jan. 1 to Mar. 31 Jan. 1 to May 31 Jan. 1 to Aug. 31 (2) Income $15,000 $30,000 $35,000 (3) Tax $0 $145 $392 (4) 90 percent of Tax $0 $131 $353 Since the amounts in column (5) are greater than those in column (4) for each of the first three computation periods, there is no penalty for the first three installment periods. (5) Tax Withheld $275 $458 $733 E. Figure the Addition to Tax - For Line 27a, enter the number of days from the due date of the installment to the date of payment or December 31, 2019, whichever is earlier. If the payment date on Line 26 is December 31, 2019, or later and the due date of the installment is April 15, 2019, then enter 260 days; for June 15, 2019, 199 days; and for September 15, 2019, 107 days. For Line 27b, enter the number of days from January 1, 2020 or the 2020 installment due date to date of payment or appropriate due date of return, whichever is earlier. If the payment date is April 15, 2020, enter 105 days for the first, second, and third quarters and 91 days for the fourth quarter. F. Tax Withheld - You may consider an equal part of the income tax withheld during the year as paid on each required installment date, unless you establish the dates on which the withholding occurred and consider it paid on those dates. G. Overpayment - Apply as credit against the next installment any installment overpayment shown on Line 19a that is greater than all prior underpayments. H. Installment Payments - If you made more than one payment for any installment, enclose a separate computation for each payment. If you filed your return and paid the balance of tax due on or before January 31, 2020, consider the balance paid as of January 15, 2020. I. Exception from the Addition to Tax for Service in a Combat Zone - You may be exempt from a penalty for underpayment of estimated tax if you served in the U.S. Armed Forces in an area designated by the President as a combat zone under conditions which qualified you for hostile fire pay. If you are exempt for this reason, write on Line 19, for the applicable installment dates, “Exempt, combat zone.” J. Farmers - If (1) your Missouri gross income from farming is at least two‑thirds of your total Missouri gross income and (2) you filed a Mis­souri Individual Income Tax Return and paid tax on or before March 1, 2020, you are exempt from charges for underpayment of estimated tax. If so, write on Line 1, “Exempt, farmer”. If you meet this gross income test but did not file a return or pay the tax when due, complete this form with respect to the last quarter only. Qualified farmers would enter all of Line 14 in the fourth quarter and calculate the appropriate underpayment. Line-by-Line Instructions Complete Lines 15 through 19d for each installment period, then complete Lines 25 through 29. 14. Enter the required annual payment, as computed on Part I, Line 6. 15. Divide the required annual payment (Line 14) by the number of required installments. If the estimated tax was the result of a change in income or exemptions during the year, you may require fewer installments. Other­wise, divide the required annual payment by four and place the amount in each column. (See instructions for farmers.) 16. Enter the amount of tax paid during the installment period. (The tax withheld throughout the year may be considered as paid in four equal parts on the due date of the installment, unless a different date is established.) 17. Enter the amount, if any, of overpayment reported on Line 19c from the previous installment period. 18. Enter the sum of Line 16 and Line 17. 19. If the amount on Line 15 is greater than the amount on Line 18, enter the difference here. You have underpaid for the installment period. If not, skip this line and go to Line 19a. 19a. If the amount on Line 18 is greater than the amount on Line 15, enter the difference here. You have overpaid for the installment period. 19b. Enter the amount of the underpayment (if any) from Line 19d of the previous column. 19c. and 19d.  If you filled in Line 19 of this column, add the amount on Line 19b to the amount on Line 19 and enter that total on Line 19d. If you filled in Line 19a of this column, and the amount on Line 19a is greater than any amount on Line 19b, enter the difference on Line 19c. You are overpaid. If the amount on Line 19b is greater than the amount on Line 19a, enter the difference on Line 19d. You are underpaid. See Part III instructions for Lines 20 through 24. 25. If you have an underpayment for the installment period and none of the exceptions on Lines 20 through 24 apply, enter on Line 25 the amount of the underpayment on Line 19d. If you do not have an underpayment, or if an exception applies, leave this blank and skip the remaining lines of the column. 26. Enter the date a payment was made on the installment, the due date of the following installment, or April 15, 2020, whichever is earlier. If more than one late payment was made to cover the installment, attach a separate computation for each payment during the installment period. 27a. Enter the number of days from the due date of the installment to the date entered on Line 26. 27b. Enter the number of days from January 1, 2020 (or a later date, if the installment date was after January 1) until either the date of the payment or April 15, 2020, whichever is earlier. 28a. Multiply the amount on Line 25 by the number of days on Line 27a. Divide this amount by 365 days and multiply the product by five percent. This is the penalty accruing on the underpayment during 2019. 28b. Multiply the amount on Line 25 by the number of days on Line 27b. Divide this amount by 366 days and multiply the product by five percent. This is the penalty accruing on the underpayment during 2020. 28c. Add the amounts on Lines 28a and 28b. 29. Add the sum of the amounts on Line 28c in the final column, if applicable.
Extracted from PDF file 2019-missouri-form-mo-2210.pdf, last modified December 2018

More about the Missouri Form MO-2210 Individual Income Tax Estimated

Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated tax payments. If it is not, you may owe a penalty on the underpaid amount.

We last updated the Underpayment of Estimated Tax in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Missouri Department of Revenue. You can print other Missouri tax forms here.


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Other Missouri Individual Income Tax Forms:

TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MO-PTC Property Tax Credit Claim
Form MO-1040 Individual Income Tax Return
Form MO-1040A Single/Married with One Income Tax Return
Form MO-1040V Individual Income Tax Payment Voucher
Form MO-1040ES Estimated Tax Declaration for Individuals

Download all MO tax forms View all 62 Missouri Income Tax Forms


Form Sources:

Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-2210 from the Department of Revenue in February 2020.

Show Sources >

Form MO-2210 is a Missouri 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 Missouri Form MO-2210

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


2019 Form MO-2210

Form MO-2210 - 2018 Underpayment of Estimated Tax By Individuals

2018 Form MO-2210

Form MO-2210 - 2018 Underpayment of Estimated Tax By Individuals

2017 Form MO-2210

Form MO-2210 - 2017 Underpayments of Estimated Tax By Individuals

2016 Form MO-2210

Underpayment of Estimated Tax by Individuals Form MO-2210

2015 Form MO-2210

2013 Form MO-2210, Underpayment of Estimated Tax by Individuals

Underpayment of Estimated Tax 2014 Form MO-2210

2013 Form MO-2210, Underpayment of Estimated Tax by Individuals

Underpayment of Estimated Tax 2013 Form MO-2210

2013 Form MO-2210, Underpayment of Estimated Tax by Individuals

2012 Form MO-2210

2010 Form MO-2210, Underpayment of Estimated Tax by Individuals

2011 Form MO-2210

2010 Form MO-2210, Underpayment of Estimated Tax by Individuals


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