2210-F-ohjeita
2210-F-lomake, viljelijöiden ja kalastajien arvioiman veron alimaksu
2023
Liittyvät lomakkeet
- 2210-F - Viljelijöiden ja kalastajien arvioitua veroa
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
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
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.
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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
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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
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the amount of your section 965 net tax liability when
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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.
•
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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,
disaster assistance and emergency relief for individuals and
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
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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”);
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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.
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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
($5,472 × 85.5% (0.855)) .
Premium tax credit (Form 8962).
Credit for federal tax paid on fuels.
Qualified sick and family leave credits from Schedule(s)
H.
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$ 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
Exceptions to the Penalty, earlier.
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.
•
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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.
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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.
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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.
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Instructions for Form 2210-F (2023)