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2210-F-ohjeita

2210-F-lomake, viljelijöiden ja kalastajien arvioiman veron alimaksu

2023

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  • 2210-F - Viljelijöiden ja kalastajien arvioitua veroa
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 2210-F  
Underpayment of Estimated Tax by Farmers and Fishermen  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
For a definition of gross income from farming and fishing  
and more details, see chapter 2 of Pub. 505, Tax Withholding  
and Estimated Tax.  
General Instructions  
Who Must File Form 2210-F  
If you checked box A or B in Part I of Form 2210-F, you must  
figure the penalty yourself and attach the completed form to  
your return.  
Future Developments  
For the latest information about developments related to  
Form 2210-F and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form2210F.  
The IRS Will Figure the Penalty for  
You  
What’s New  
If you didn’t check box A or B in Part I, you don’t need to  
figure the penalty or file Form 2210-F. Complete your return  
as usual, leave the penalty line on your return blank, and  
don’t attach Form 2210-F. If you owe the penalty, the IRS will  
send you a bill. Interest won’t be charged on the penalty if  
you pay by the date specified on the bill.  
Elective payment election. Beginning with tax year 2023,  
certain applicable entities and electing taxpayers can elect to  
treat certain Inflation Reduction Act of 2022 and Creating  
Helpful Incentives to Produce Semiconductors Act of 2022  
credits as elective payments. While resulting overpayments  
may result in refunds, the required annual payment amount is  
reduced only by the amount of the credit allowed for the  
current year. Under the election, the unused current year  
credit is treated as a payment made on the later of the due  
date of the return (without extension) or the date on which the  
return is filed. It does not reduce the required annual payment  
amount and is not counted as an estimated tax payment for  
the year. For more information about the elective payment  
election, see Form 3800, General Business Credit, and its  
instructions.  
Who Must Pay the Underpayment  
Penalty  
You may owe the penalty for 2023 if you didn’t pay, by  
January 15, 2024, at least the smaller of:  
1. Two-thirds of the tax shown on your 2023 return, or  
2. 100% of the tax shown on your 2022 return. Your 2022  
tax return must cover a 12-month period.  
Reminders  
Return. In these instructions, “return” refers to your original  
income tax return. However, a second, subsequent, or  
amended return filed by the due date (including extensions)  
of the original return is a “superseding” return and is  
considered as if it were the original return. The first return  
filed is ignored to the extent it was changed by the  
superseding return. Also, a joint return that replaces  
previously filed separate returns is considered the original  
return.  
Tax Withholding Estimator. To determine adjustments to  
your withholdings, go to the Tax Withholding Estimator at  
Additional Medicare Tax. A 0.9% Additional Medicare Tax  
applies to Medicare wages, Railroad Retirement Tax Act  
(RRTA) compensation, and self-employment income over a  
threshold amount based on your filing status. See Form  
8959.  
Exceptions to the Penalty  
Net Investment Income Tax (NIIT). You may be subject to  
NIIT. NIIT is a 3.8% (0.038) tax on the lesser of net  
You won’t have to pay the penalty or file this form if any of the  
following applies (but see Waiver of Penalty, later).  
investment income or the excess of your modified adjusted  
gross income over a threshold amount. See Form 8960.  
You file your return and pay the tax due by March 1,  
2024.  
Premium tax credit. You may be eligible to claim the  
premium tax credit. The premium tax credit provides  
assistance for premiums for health insurance coverage  
enrolled in through a Health Insurance Marketplace (also  
called an Exchange). The credit may reduce the amount of  
tax you owe or increase your refund. For more information,  
see Form 8962 and Pub. 974.  
You had no tax liability for 2022, you were a U.S. citizen  
or resident alien for the entire year (or an estate of a  
domestic decedent or a domestic trust), and your 2022  
return was (or would have been had you been required to  
file) for a full 12 months.  
The total tax shown on your 2023 return minus the  
amount of tax you paid through withholding is less than  
$1,000. To determine whether the total tax is less than  
$1,000, complete lines 1 through 9.  
Purpose of Form  
If you are an individual, estate, or trust and at least two-thirds  
of your 2022 or 2023 gross income is from farming or fishing,  
use Form 2210-F to see if you owe a penalty for underpaying  
your estimated tax.  
Dec 5, 2023  
Cat. No. 52887B  
 
return after the due date, use the amounts shown on the  
original return.  
Exception. If you and your spouse file a joint return after the  
due date to replace previously filed separate returns, use the  
amounts shown on the joint return to figure your  
underpayment.  
Waiver of Penalty  
If you have an underpayment on line 13, all or part of the  
penalty for that underpayment will be waived if the IRS  
determines that:  
In 2022 or 2023, you retired after reaching age 62 or  
became disabled, and your underpayment was due to  
reasonable cause (and not willful neglect); or  
Line 1  
The underpayment was due to a casualty, disaster, or  
other unusual circumstance, and it would be inequitable  
to impose the penalty. For federally declared disasters,  
see the separate information, later.  
Enter the amount from Form 1040, 1040-SR, or 1040-NR,  
line 22. For an estate or trust, enter the amount from Form  
1041, Schedule G, line 3.  
To request either of the above waivers, do the following.  
Check box A in Part I.  
Form 1040, 1040-SR, or 1041 filers: You may exclude  
the amount of your section 965 net tax liability when  
!
Complete Form 2210-F through line 15 without regard to  
the waiver. Enter the amount you want waived in  
parentheses on the dotted line to the left of line 16.  
Subtract this amount from the total penalty you figured  
without regard to the waiver, and enter the result on  
line 16.  
CAUTION  
calculating the amount of your required annual  
payment.  
Line 2  
Enter the total of the following amounts.  
Attach Form 2210-F and a statement to your return  
explaining the reasons you were unable to meet the  
estimated tax requirements.  
IF you file...  
THEN include on line 2 the amounts on...  
1040,  
Schedule 2 (Form 1040):  
1040-SR, or  
1040-NR  
Line 4,  
If you are requesting a waiver due to retirement or  
disability, attach documentation that shows your  
retirement date (and your age on that date) or the date  
you became disabled.  
Line 8 (additional tax on distributions only),  
Line 9,*  
Line 10,  
Line 11,  
Line 12,  
If you are requesting a waiver due to a casualty, disaster  
(other than a federally declared disaster as discussed  
later), or other unusual circumstance, attach  
documentation such as copies of police and insurance  
company reports.  
Line 14,  
Line 15,  
Line 16,  
Line 17a,  
Line 17c,  
Line 17d,  
Line 17e,  
Line 17f,  
Line 17g,  
Line 17h,  
Line 17i,  
Line 17j,  
Line 17l, and  
Line 17z.  
The IRS will review the information you provide and will  
decide whether to grant your request for a waiver.  
Federally declared disaster. Certain estimated tax  
payment deadlines for taxpayers who reside or have a  
business in a federally declared disaster area are postponed  
for a period during and after the disaster. During the  
processing of your tax return, the IRS automatically identifies  
taxpayers located in a covered disaster area (by county or  
parish) and applies the appropriate penalty relief. Don’t file  
Form 2210-F if your underpayment was due to a federally  
declared disaster. If you still owe a penalty after the automatic  
waiver is applied, the IRS will send you a bill.  
* If you’re a household employer, include your household employment taxes on  
line 2. Don’t include household employment taxes if both of the following are  
true: (1) You didn’t have federal income tax withheld from your income, and (2)  
You wouldn’t be required to make estimated tax payments even if the household  
employment taxes weren’t included.  
An individual or a fiduciary for an estate or trust not in a  
covered disaster area but whose books, records, or tax  
professionals' offices are in a covered area is also entitled to  
relief. Also eligible are relief workers affiliated with a  
recognized government or charitable organization assisting in  
the relief activities in a covered disaster area. If you meet  
either of these eligibility requirements, you must call the IRS  
disaster hotline at 866-562-5227 and identify yourself as  
eligible for this relief. For information about claiming relief,  
see IRS.gov/DisasterTaxRelief. For more information on  
disaster assistance and emergency relief for individuals and  
businesses, see IRS.gov/DisasterRelief. See Pub. 976,  
Disaster Relief.  
Specific Instructions  
Complete lines 1 through 11 to figure your required annual  
payment.  
If you file an amended return by the due date of your  
original return, use the amounts shown on your amended  
return to figure your underpayment. If you file an amended  
-2-  
Instructions for Form 2210-F (2023)  
 
2022 joint return and 2023 separate returns. If you file  
a separate return for 2023, but you filed a joint return with  
your spouse for 2022, your 2022 tax is your share of the tax  
on the joint return. You are filing a separate return if you file as  
single, head of household, or married filing separately. To  
figure your share of the taxes on a joint return, first figure the  
tax both you and your spouse would have paid had you filed  
separate returns for 2022 using the same filing status as for  
2023. Then multiply the tax on the joint return by the following  
fraction and enter the result on line 10.  
IF you file...  
THEN include on line 2 the amounts on...  
1041  
Schedule H (Form 1040):  
Line 8d,*  
Schedule G (Form 1041):  
Line 4,  
Line 5,  
Line 6, and  
Line 8, don’t include the following write-ins:  
Look-back interest due under section 167(g) (identified  
as “From Form 8866”);  
Look-back interest due under section 460(b) (identified  
as “From Form 8697”); and  
The tax you would have paid had you filed a separate return  
Interest accrued on deferred tax under a section 1294  
election for the year of termination (see Form 8621, Part  
VI, line 24; and the Instructions for Form 8621).  
The total tax you and your spouse would have paid had you filed separate  
returns  
* If you’re a household employer, include your household employment taxes on  
line 2. Don’t include household employment taxes if both of the following are  
true: (1) You didn’t have federal income tax withheld from your income, and (2)  
You wouldn’t be required to make estimated tax payments even if the household  
employment taxes weren’t included.  
Example. Lisa and Paul filed a joint return for 2022  
showing taxable income of $49,000 and a tax of $5,472. Of  
the $49,000 taxable income, $41,000 was Lisa's and the rest  
was Paul's. For 2023, they file married filing separately. Lisa  
figures her share of the tax on the 2022 joint return as follows.  
Line 4  
2022 tax on $41,000 based on a  
Enter the total amount of the following payments and  
separate return  
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$ 4,718  
refundable credits, if any, that you claim on your tax return.  
2022 tax on $8,000 based on a  
Earned income credit.  
803  
$ 5,521  
separate return  
Total  
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Additional child tax credit.  
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Refundable part of the American opportunity credit (Form  
8863, line 8).  
Lisa's percentage of total tax  
($4,718 ÷ $5,521)  
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85.5%  
Lisa's part of tax on joint return  
($5,472 × 85.5% (0.855)) .  
Premium tax credit (Form 8962).  
Credit for federal tax paid on fuels.  
Qualified sick and family leave credits from Schedule(s)  
H.  
$ 4,679  
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Lisa enters $4,679 on line 10.  
Credit determined under section 1341(a)(5)(B).  
If you didn’t file a return for 2022 or if your 2022 tax year  
was less than 12 months, don’t complete line 10. Instead,  
enter the amount from line 7 on line 11. However, see  
To figure the amount of the section 1341 credit, see  
Repayments in Pub. 525, Taxable and Nontaxable Income.  
Line 8  
Form 1040, 1040-SR, or 1041 filers: You may exclude  
Enter the taxes withheld shown on the following.  
the amount of your net tax liability under section 965  
Schedule 3 (Form 1040), line 11, if you filed with Form  
1040, 1040-SR, or 1040-NR.  
!
CAUTION  
when calculating the amount of your maximum  
required annual payment based on your prior year’s tax.  
Form 1040 or 1040-SR, line 25d.  
Form 1040-NR, lines 25d, 25e, 25f, and 25g.  
Form 1041, Schedule G, line 14.  
Paperwork Reduction Act Notice. We ask for the  
information on this form to carry out the Internal Revenue  
laws of the United States. You are required to give us the  
information. We need it to ensure that you are complying with  
these laws and to allow us to figure and collect the right  
amount of tax.  
Filers of Form 8689, Allocation of Individual Income Tax  
to the U.S. Virgin Islands. Also enter on this line the  
amount from Form 8689, lines 41 and 46, that you entered on  
your 2023 Form 1040 or 1040-SR, line 33.  
Line 10  
You are not required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books  
or records relating to a form or its instructions must be  
retained as long as their contents may become material in the  
administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by  
section 6103.  
Figure your 2022 tax using the taxes and credits shown on  
your 2022 tax return. Use the same type of taxes and credits  
as shown on lines 1, 2, and 4.  
2022 separate returns and 2023 joint return. If you are  
filing a joint return for 2023 but you didn’t file a joint return for  
2022, add the tax shown on your 2022 return to the tax  
shown on your spouse’s 2022 return and enter the total on  
line 10 (both taxes figured as explained earlier).  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
burden for individual taxpayers filing this form is approved  
under OMB control number 1545-0074 and is included in the  
estimates shown in the instructions for their individual income  
tax return. The estimated burden for all other taxpayers who  
file this form is as follows.  
If you file a joint return with your spouse for 2023, but you  
filed separate returns for 2022, your 2022 tax is the total of  
the tax shown on your separate returns. You filed a separate  
return if you filed as single, head of household, or married  
filing separately.  
-3-  
Instructions for Form 2210-F (2023)  
If you have comments concerning the accuracy of these  
time estimates or suggestions for making this form simpler,  
we would be happy to hear from you. See the instructions for  
the tax return with which this form is filed.  
Recordkeeping .  
Learning about the law or the form.  
Preparing the form .  
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39 min.  
06 min.  
36 min.  
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Copying, assembling, and sending the form to  
the IRS  
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20 min.  
-4-  
Instructions for Form 2210-F (2023)