Form 2210 Instruksi
Instruksi untuk Formulir 2210, Penerapan Pajak Estimated oleh Individu, Estat, dan Kepercayaan
Artikelnr. 2023
Formulir Terkait
- Bentuk 2210 - Penjaminan Pajak Estimasi oleh Individu, Estat, dan Kepercayaan
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Section references are to the Internal Revenue Code unless otherwise
Tax Withholding Estimator. To determine adjustments to your
noted.
Purpose of Form
General Instructions
Use Form 2210 to see if you owe a penalty for underpaying your
estimated tax. The IRS will generally figure your penalty for you and you
should not file Form 2210. You can, however, use Form 2210 to figure
your penalty if you wish and include the penalty on your return. There are
some situations in which you must file Form 2210, such as to request a
waiver.
Future Developments
For the latest information about developments related to Form 2210 and
its instructions, such as legislation enacted after they were published, go
What’s New
Who Must File Form 2210
Use the flowchart at the top of Form 2210, page 1, to see if you must file
this form.
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.
If box B, C, or D in Part II is checked, you must figure the penalty
yourself and attach Form 2210 to your return.
!
CAUTION
The IRS Will Figure the Penalty for
You
If you didn't check box B, C, or D in Part II, you don't need to figure the
penalty. The IRS will figure any penalty for underpayment of estimated
tax and send you a bill. If you file your return by April 15, 2024, no interest
will be charged on the penalty if you pay the penalty by the date shown
on the bill. If you want us to figure the penalty for you, complete your
return as usual. Leave the penalty line on your return blank; don't file
Form 2210.
Reminders
Saturday, Sunday, or legal holiday. Generally, if a due date for
performing any act for tax purposes falls on a Saturday, Sunday, or legal
holiday, the act is considered to be performed timely if it's performed no
later than the next day that isn't a Saturday, Sunday, or legal holiday. A
legal holiday includes any legal holiday in the District of Columbia. These
instructions make the adjustment for Saturdays, Sundays, and federal
legal holidays.
Other Methods of Figuring the Penalty
There are different ways to figure the correct penalty. You don't have to
use the method used on Form 2210 as long as you enter the correct
penalty amount on the “Estimated tax penalty” line on your return.
However, if you’re required to file Form 2210 because one or more of
the boxes in Part II applies, you must complete certain lines and enter the
penalty on the “Estimated tax penalty” line on your return.
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.
If you use the regular method, complete Part I; check the applicable
box(es) in Part II; and complete Part III, Section A, and the penalty
worksheet (Worksheet for Form 2210, Part III, Section B—Figure the
Penalty). Enter the penalty on Form 2210, line 19, and on the
“Estimated tax penalty” line on your tax return.
•
Net Investment Income Tax. You may be subject to Net Investment
Income Tax (NIIT). NIIT is a 3.8% (0.038) tax on the lesser of net
investment income or the excess of your modified adjusted gross income
over a threshold amount. See Form 8960.
If you use the annualized income installment method, complete Part
I; check the applicable box(es) in Part II; and complete Schedule AI
and Part III, Section A. Complete the penalty worksheet (Worksheet
for Form 2210, Part III, Section B—Figure the Penalty). Enter the
penalty on Form 2210, line 19, and on the “Estimated tax penalty”
line on your tax return.
•
Premium tax credit. You may be eligible to claim the premium tax
credit (PTC). The PTC is a tax credit for certain people who enroll, or
whose family member enrolls, in a qualified health plan offered through a
Health Insurance Marketplace (also called an Exchange). The PTC
provides financial assistance to pay the premiums by reducing the
amount of tax you owe, giving you a refund, or increasing your refund
amount. Advance payment of the PTC may be made through the Health
Insurance Marketplace directly to your insurance provider. If you received
premium assistance through advance payments of the PTC in 2023, and
the amount advanced exceeded the amount of PTC you can take, you
could be subject to a penalty for underpaying your estimated tax. For
example, you completed Form 8962, Premium Tax Credit, and have
additional income tax liability because too much was advanced to your
insurance provider. For more information about the PTC and advance
payments of the PTC, see Form 8962 and Pub. 974.
Who Must Pay the Underpayment
Penalty
In general, you may owe the penalty for 2023 if the total of your
withholding and timely estimated tax payments didn't equal at least the
smaller of:
1. 90% of your 2023 tax, or
2. 100% of your 2022 tax. Your 2022 tax return must cover a 12-month
period.
Forms for the qualified business income deductions. See Form
8995-A, Qualified Business Income Deduction, or Form 8995, Qualified
Business Income Deduction Simplified Computation, and their separate
instructions for information about your qualified business income
deduction.
Special rules for certain individuals. Different percentages are used
for farmers and fishermen, and certain higher income taxpayers.
Farmers and fishermen. If at least two-thirds of your gross income
for 2022 or 2023 is from farming and fishing, substitute 662/3% for 90% in
Jan 19, 2024
Cat. No. 63610I
Higher income taxpayers. If your adjusted gross income (AGI) for
2022 was more than $150,000 ($75,000 if your 2022 filing status was
married filing separately), substitute 110% for 100% in (2) above.
amount from the total penalty you figured without regard to the
waiver, and enter the result on line 19 .
2. Attach Form 2210 and a statement to your return explaining the
reasons you were unable to meet the estimated tax requirements
and the time period for which you are requesting a waiver.
Penalty figured separately for each required payment. The penalty
is figured separately for each installment due date. Therefore, you may
owe the penalty for an earlier due date even if you paid enough tax later
to make up the underpayment. This is true even if you’re due a refund
when you file your tax return. However, you may be able to reduce or
eliminate the penalty by using the annualized income installment
method. For details, see Schedule AI Annualized Income Installment
Method, later.
3. If you’re 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.
4. If you’re requesting a waiver due to a casualty, disaster (other than
a federally declared disaster, as discussed next), or other unusual
circumstance, attach documentation such as copies of police and
insurance company reports.
Return. In these instructions, “return” refers to your original 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.
The IRS will review the information you provide and 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 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.
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
more information on disaster assistance and emergency relief for
Disaster Relief, for more details. For guidance on figuring estimated
taxes for trusts and certain estates, see Notice 87-32, 1987-1 C.B. 477.
Exceptions to the Penalty
You won't have to pay the penalty or file this form if either of the following
applies.
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 tax 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 Part I, lines 1
through 7.
•
Estates and trusts. No penalty applies to either of the following.
A decedent's estate for any tax year ending before the date that is 2
years after the decedent's death.
•
A trust that was treated as owned by the decedent if the trust will
receive the residue of the decedent's estate under the will (or if no
will is admitted to probate, the trust primarily responsible for paying
debts, taxes, and expenses of administration) for any tax year
ending before the date that is 2 years after the decedent's death.
•
Specific Instructions
Farmers and fishermen. If you meet both tests 1 and 2 below, you
Part I—Required Annual Payment
don't owe a penalty for underpaying estimated tax.
Complete lines 1 through 9 to figure your required annual payment.
1. Your gross income from farming or fishing is at least two-thirds of
your annual gross income from all sources for 2022 or 2023.
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 return after the due date, use the
amounts shown on the original return.
2. You filed Form 1040, 1040-SR, or 1041 and paid the entire tax due
by March 1, 2024.
See chapter 2 of Pub. 505, Tax Withholding and Estimated Tax, for
the definition of gross income from farming and fishing.
If you meet test 1 but not test 2, use Form 2210-F, Underpayment of
Estimated Tax by Farmers and Fishermen, to see if you owe a penalty.
When using Form 2210-F, refer to the Instructions for Form 2210-F, which
discuss special rules that may apply. If you don't meet test 1, use Form
2210.
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.
Line 1
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.
Form 1040, 1040-SR, or 1041 filers: You may exclude the
Waiver of Penalty
amount of your net tax liability under section 965 when
!
If you have an underpayment, all or part of the penalty for that
underpayment will be waived if the IRS determines that:
CAUTION
calculating the amount of your required annual payment.
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 2
Enter the total of the following amounts.
The underpayment was due to a casualty, disaster, or other unusual
circumstance, and it would be inequitable to impose the penalty. For
later.
•
To request any of the above waivers, do the following.
1. Check box A or box B in Part II, as applicable.
a. If you checked box A, complete only page 1 of Form 2210 and
attach it to your tax return (you aren't required to figure the
amount of penalty to be waived).
b. If you checked box B, complete Form 2210 through line 18
without regard to the waiver. Enter the amount you want waived
in parentheses on the dotted line next to line 19. Subtract this
2
Instructions for Form 2210 (2023)
Also, Schedule 3 (Form 1040), line 11, if you filed the above forms;
Form 1041, Schedule G, line 14.
•
•
IF you file...
THEN include on line 2 the amounts on...
1040,
1040-NR, or
1040-SR
Schedule 2 (Form 1040):
Filers of Form 8689, Allocation of Individual Income Tax to the U.S.
Virgin Islands. Also enter on this line the amount(s) from Form 8689,
lines 41 and 46, that you entered on line 33 of your 2023 Form 1040 or
1040-SR.
Line 4,
Line 8 (additional tax on distributions only),
Line 9,*
Line 10,
Line 11,
Line 8
Line 12,
Line 14,
To figure your 2022 tax, first add the amounts listed in (1) below, then
subtract from that total amount the refundable credits listed in (2), later,
that are shown on your 2022 tax return.
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.
(1) Add the amounts listed in the chart below based on which
tax return you filed for 2022.
IF you filed
for 2022...
THEN add the following amounts shown on your 2022
tax return.
1040,
1040-NR, or
1040-SR
Line 22,
Schedule 2 (Form 1040):
Line 4,
* 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.
Line 8 (additional tax on distributions only),
Line 9,*
Line 10,
Line 11,
Line 12,
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
IF you file...
THEN include on line 2 the amounts on...
1041
Schedule H (Form 1040):
Line 8d,*
Form 1041, Schedule G:
Line 4,
Line 5,
Line 6 (6a, 6b, and 6c), and
Line 8, don’t include the following write-ins:
Look-back interest due under section 167(g) (identified
as “From Form 8866”);
•
•
•
* If you’re a household employer, include your household employment taxes on
line 8. 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.
Look-back interest due under section 460(b) (identified
as “From Form 8697”); and
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).
* 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.
Line 3
Enter the total amount of the following payments and refundable credits,
if any, that you claim on your tax return.
Earned income credit.
•
•
•
Additional child tax credit.
Refundable part of the American opportunity credit (Form 8863,
line 8).
Premium tax credit (Form 8962).
•
•
•
Credit for federal tax paid on fuels.
Qualified sick and family leave credits from Schedule(s) H
(Schedule 3 (Form 1040), line 13z).
Credit determined under section 1341(a)(5)(B). To figure the
amount of the section 1341 credit, see Repayments in Pub. 525,
Taxable and Nontaxable Income.
•
Line 6
Enter the taxes withheld shown on the following lines:
Form 1040 or 1040-SR, line 25d;
•
Form 1040-NR, lines 25d, 25e, 25f, and 25g;
•
3
Instructions for Form 2210 (2023)
been withheld evenly throughout the year, you’re considered to
have paid one-third of these amounts on each payment due date.
IF you filed for THEN add the following amounts shown on your 2022
2022...
tax return.
1041
Schedule H (Form 1040):
Line 8d,*
Section A—Figure Your Underpayment
Line 10
Form 1041, Schedule G:
Line 3,
Enter on line 10, columns (a) through (d), the amount of your required
installment for the due date shown in each column heading.
Line 4,
Line 5,
Line 6, and
For most taxpayers, this is one-fourth of the required annual payment
shown on Part I, line 9.
Line 8, don’t include the following write-ins:
Look-back interest due under section 167(g) (identified
as “From Form 8866”);
•
•
•
However, it may be to your benefit to figure your required installments
by using the annualized income installment method. See the
Look-back interest due under section 460(b) (identified
as “From Form 8697”); and
Schedule AI Annualized Income Installment Method instructions, later.
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).
Line 11
Table 1—List your estimated tax payments for 2023. Before
completing line 11, enter in Table 1 the payments you made for 2023.
Include the following payments.
* If you’re a household employer, include your household employment taxes on
line 8. 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.
Any overpayment from your 2022 return applied to your 2023
estimated tax payments. Generally, treat the payment as made on
April 15, 2023.
•
•
•
Estimated tax payments you made for the 2023 tax year, plus any
federal income tax and excess social security and RRTA tax
withheld.
Any payment made on your balance due return for 2023. Use the
date you filed (or will file) your return or April 15, 2024, whichever is
earlier, as the payment date for these purposes.
(2) Subtract refundable credits listed below.
Subtract the total of the following refundable credits, if any, that you
claimed on your 2022 tax return.
Earned income credit.
•
•
•
Additional child tax credit.
Table 1. Estimated Tax Payments
Refundable part of the American opportunity credit (Form 8863,
line 8).
Date
Payment
amount
Date
Payment
amount
Premium tax credit (Form 8962).
•
•
•
Credit for federal tax paid on fuels.
Qualified sick and family leave credits from Schedule(s) H
(Schedule 3 (Form 1040), lines 13b and 13h).
Credit determined under section 1341(a)(5)(B).
•
Enter the 2022 tax you figured above unless the AGI on your 2022
return is more than $150,000 ($75,000 if married filing separately for
2023). If the AGI shown on your 2022 tax return is more than $150,000
($75,000 if married filing separately), enter 110% of the amount of the
tax computed earlier.
Entries on Form 2210. Enter on line 11 the applicable tax payments.
Column (a)—payments you made by April 15, 2023.
Column (b)—payments you made after April 15, 2023, through June
15, 2023.
•
•
If you are filing a joint return for 2023, but you didn't file a joint return
for 2022, add your 2022 tax (as figured earlier) to your spouse's 2022 tax
(as figured earlier) and enter the total on line 8. 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. If you didn't file a return for 2022 or your 2022 tax year was
less than 12 months, don't complete line 8. Instead, enter the amount
Column (c)—payments you made after June 15, 2023, through
September 15, 2023.
•
•
Column (d)—payments you made after September 15, 2023,
through January 15, 2024.
When figuring your payment dates and the amounts to enter on
line 11 of each column, apply the following rules.
For withheld federal income tax and excess social security or tier 1
RRTA, you are considered to have paid one-fourth of these amounts
on each payment due date unless you can show otherwise. You’ll
find these amounts on the following lines.
•
Form 1040, 1040-SR, or 1041 filers: You may exclude the
amount of your net tax liability under section 965 when
!
CAUTION
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;
° Also, Schedule 3 (Form 1040), line 11, if you filed the above forms;
° Form 1041, Schedule G, line 14.
Part III—Penalty Computation
If you checked box C in Part II, complete Schedule AI before Part III.
If you treat withholding as paid on the dates it was actually
Form 1040-NR filers. If you’re filing Form 1040-NR and didn't receive
wages as an employee subject to U.S. income tax withholding, the
instructions for completing Part III are modified as follows.
withheld for estimated tax purposes, you must check box D
!
CAUTION
in Part II and complete and attach Form 2210 to your return.
Include all estimated tax payments you made for each period.
Include any overpayment from your 2022 tax return you elected to
apply to your 2023 estimated tax. If your 2022 return was fully paid
before April 15, 2023, treat the overpayment as a payment made on
April 15, 2023. If you mail your estimated tax payments, use the
date of the U.S. postmark as the date of payment.
•
•
1. Skip column (a).
2. On line 10, column (b), enter one-half of the amount on line 9 of
Part I (unless you’re using the annualized income installment
method).
3. On line 11, column (b), enter the total tax payments made through
June 15, 2023, for the 2023 tax year. If you’re treating federal
income tax (and excess social security or tier 1 RRTA) as having
If an overpayment is generated on your 2022 return from a payment
made after April 15, 2023, treat the payment as made on the date of
payment. For example, you paid $500 due on your 2022 return on
4
Instructions for Form 2210 (2023)
August 1, 2023, and later amended the return and were due a $400
refund which you elected to have applied to your estimated taxes.
The $400 overpayment would be treated as paid on August 1.
If you file your return and pay the tax due by January 31, 2024,
include on line 11, column (d), the amount of tax you pay with your
tax return. In this case, you won't owe a penalty for the payment due
on January 15, 2024.
Example 1. You filed your 2022 tax return on August 1, 2023,
showing a $2,000 refund. You elected to have $1,000 of your 2022
overpayment applied to your 2023 estimated tax payments. In 2023,
you had $4,000 of federal income tax withheld from wages. You also
made $500 estimated tax payments on September 15, 2023, and
January 15, 2024. On line 11, column (a), enter $3,000 ($2,000
withholding + $1,000 overpayment). In columns (c) and (d), enter
$1,500 ($1,000 withholding + $500 estimated tax payment).
show the number of days an underpayment remained unpaid. Use lines
4, 7, 10, and 13 to figure the actual penalty amount by applying the
appropriate rate to an underpayment for the number of days it remained
unpaid.
Example 2. You had a $500 underpayment remaining after your April
15 payment. The June 15 installment required a payment of $1,200. On
June 10, you made a payment of $1,200 to cover the June 15
installment. However, $500 of this payment is applied first to the April 15
installment. The penalty for the April 15 installment is figured from April
15 to June 10 (56 days). The amount remaining to be applied to the June
15 installment is $700.
•
Total days per rate period. If an underpayment remained unpaid for an
entire rate period, use Table 2 below to determine the number of days to
enter in each column. The chart is organized in the same format as the
penalty worksheet.
Line 17
Table 2. Chart of Total Days
If line 17 is zero for all payment periods, you don't owe a penalty. But if
you checked box C or D in Part II, you must file Form 2210 with your
return. If you checked box E, you must file page 1 of Form 2210 with your
return. In certain circumstances, the IRS will waive all or part of the
Rate Period
(a)
(b)
(c)
(d)
04/15/23
06/15/23
09/15/23
01/15/24
04/16/23–06/30/23
07/01/23–09/30/23
10/01/23–12/31/23
01/01/24–04/15/24
76
92
15
92
—
15
—
—
—
91
92
92
92
Section B—Figure the Penalty
Use the penalty worksheet (Worksheet for Form 2210, Part III, Section B
Figure the Penalty), to figure your penalty for each period by applying the
appropriate rate against each underpayment shown in Section A, line 17.
The penalty is figured for the number of days that each underpayment
remains unpaid.
106
106
106
For example, if you have an underpayment on line 17, column (a), but
Table 1 shows you have no payments until after January 4, 2024, you
would enter “76” on line 6, column (a), of the penalty worksheet.
If you make a payment during a rate period, see Table 4-1, below, for
Your payments are applied first to any underpayment balance on an
earlier installment even if you designate a payment for a later period. See
Example 2 below. Use lines 3, 6, 9, and 12 of the penalty worksheet to
an easy way to figure the number of days the payment is late.
5
Instructions for Form 2210 (2023)
Table 4-1. Calendar To Determine the Number of Days a Payment Is Late
Instructions. Use this table with Form 2210 if you’re completing Part III, Section B. First, find the number for the
payment due date by going across to the column of the month the payment was due and moving down the column
to the due date. Then, in the same manner, find the number for the date the payment was made. Finally, subtract
the due date number from the payment date number. The result is the number of days the payment is late.
Example. The payment due date is June 15 (61). The payment was made on November 4 (203). The payment is
142 days late (203 – 61).
Tax Year 2023
Day of
Month
2023
April
2023
May
2023
June
2023
July
2023
Aug.
2023
Sept.
2023
Oct.
2023
Nov.
2023
Dec.
2024
Jan.
2024
Feb.
2024 2024
Mar.
April
1
2
3
4
5
16
17
18
19
20
47
48
49
50
51
77
78
79
80
81
108
109
110
111
112
139
140
141
142
143
169
170
171
172
173
200
201
202
203
204
230
231
232
233
234
261
262
263
264
265
292
293
294
295
296
321
322
323
324
325
352
353
354
355
356
6
7
8
9
10
21
22
23
24
25
52
53
54
55
56
82
83
84
85
86
113
114
115
116
117
144
145
146
147
148
174
175
176
177
178
205
206
207
208
209
235
236
237
238
239
266
267
268
269
270
297
298
299
300
301
326
327
328
329
330
357
358
359
360
361
11
12
13
14
15
26
27
28
29
30
57
58
59
60
61
87
88
89
90
91
118
119
120
121
122
149
150
151
152
153
179
180
181
182
183
210
211
212
213
214
240
241
242
243
244
271
272
273
274
275
302
303
304
305
306
331
332
333
334
335
362
363
364
365
366
0
16
17
18
19
20
1
2
3
4
5
31
32
33
34
35
62
63
64
65
66
92
93
94
95
96
123
124
125
126
127
154
155
156
157
158
184
185
186
187
188
215
216
217
218
219
245
246
247
248
249
276
277
278
279
280
307
308
309
310
311
336
337
338
339
340
21
22
23
24
25
6
7
8
9
10
36
37
38
39
40
67
68
69
70
71
97
98
99
100
101
128
129
130
131
132
159
160
161
162
163
189
190
191
192
193
220
221
222
223
224
250
251
252
253
254
281
282
283
284
285
312
313
314
315
316
341
342
343
344
345
26
27
28
29
30
11
12
13
14
15
41
42
43
44
45
72
73
74
75
76
102
103
104
105
106
133
134
135
136
137
164
165
166
167
168
194
195
196
197
198
225
226
227
228
229
255
256
257
258
259
286
287
288
289
290
317
318
319
320
346
347
348
349
350
31
46
107
138
199
260
291
351
Example 3. Your required installment for each payment due date is
$4,000. You made the following estimated tax payments.
Worksheet for Form 2210, Part III,
Date
Payments
Section B—Figure the Penalty (Penalty Worksheet)
04/30/23
06/15/23
09/15/23
01/15/24
$2,000
$3,000
$4,000
$4,000
Line 1b. If more than one payment was applied to fully pay the
underpayment amount in a column (line 1a), enter on line 1b the date
and amount applied up to the underpayment amount. If a payment was
more than the underpayment amount, enter the excess in the next
column with the same date. However, for each column, only enter
payments you made or plan to make after the date at the top of the
column. Do not enter any withheld federal income tax and excess social
security or tier 1 RRTA on line 1b.
On line 1a, column (a), shows $4,000 and columns (b) through (d) show
$3,000. Enter “04/30 $2,000” and “06/15 $2,000” on line 1b, column (a).
The remaining $1,000 ($3,000 – $2,000) of the June 15 payment cannot
be entered on line 1b, column (b), because the payment was not made
after 06/15/23, and is already used to reduce the underpayment on
6
Instructions for Form 2210 (2023)
Worksheet for Form 2210, Part III, Section B—Figure the Penalty
(Penalty Worksheet)
Keep for Your Records
Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the
same manner. If multiple estimated tax payments are applied to the underpayment amount in a column of line 1a,
you’ll need to make more than one computation for that column.
Payment Due Dates
(a)
04/15/23
(b)
06/15/23
(c)
09/15/23
(d)
01/15/24
1a Enter your underpayment from Part III, Section A, line 17 . . . . .
1a
1b Date and amount of each payment applied to the underpayment
in the same column. Don't enter more than the underpayment
amount on line 1a for each column (see instructions).
Note. Your payments are applied in the order made first to any
underpayment balance in an earlier column until that
underpayment is fully paid.
1b
2
Rate Period 1: April 16, 2023–June 30, 2023
2
Computation starting dates for this period . . . . . . . . . . . . . . . .
04/15/23
06/30/23
09/30/23
12/31/23
06/15/23
06/30/23
09/30/23
12/31/23
Days:
Days:
3
4
Number of days from the date on line 2 to the date the amount
on line 1a was paid or 06/30/23, whichever is earlier . . . . . . . .
3
Underpayment
on line 1a
Number of days
on line 3
×
× 0.07
365
4
5
$
$
Rate Period 2: July 1, 2023–September 30, 2023
5
Computation starting dates for this period . . . . . . . . . . . . . . . .
09/15/23
09/30/23
12/31/23
Days:
Days:
Days:
6
7
Number of days from the date on line 5 to the date the amount
on line 1a was paid or 09/30/23, whichever is earlier . . . . . . . .
6
Underpayment
on line 1a
Number of days
on line 6
×
× 0.07
365
7
8
$
$
$
Rate Period 3: October 1, 2023–December 31, 2023
8
Computation starting dates for this period . . . . . . . . . . . . . . . .
Days:
Days:
Days:
9
Number of days from the date on line 8 to the date the amount
on line 1a was paid or 12/31/23, whichever is earlier . . . . . . . .
9
10
Underpayment
on line 1a
Number of days
on line 9
×
× 0.08
365
10
11
$
$
$
Rate Period 4: January 1, 2024–April 15, 2024
11 Computation starting dates for this period . . . . . . . . . . . . . . .
01/15/24
Days:
Days:
Days:
Days:
12 Number of days from the date on line 11 to the date the amount
on line 1a was paid or 04/15/24, whichever is earlier . . . . . . . .
12
13
13
Underpayment
on line 1a
Number of days
on line 12
366
×
× 0.08
$
$
$
$
$
14 Penalty. Add all amounts on lines 4, 7, 10, and 13 in all columns. Enter the total here and on line 19 of Part
III, Section B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
7
Instructions for Form 2210 (2023)
line 1a, column (b). Also enter “09/15 $3,000” on line 1b, column (b),
because $3,000 of the $4,000 September payment must be used to fully
pay the June underpayment. Also enter “01/15 $3,000” on line 1b,
column (c), because $3,000 of the $4,000 January payment must be
used to fully pay the September underpayment. Do not enter any
payment on line 1b, column (d).
Additional information. Estates and trusts, see Notice 87-32.
Individuals filing Form 1040-NR. If you’re filing Form 1040-NR and
you didn't receive wages as an employee subject to U.S. income tax
withholding, follow these modified instructions for Schedule AI.
1. Skip column (a).
Line 3. If more than one payment was applied to an underpayment on
2. Beginning with column (b), enter on line 1 your income for the
period that is effectively connected with a U.S. trade or business.
line 1a, enter the number of days each payment was late.
Example 4. Using the same facts as Example 3 above, enter “15”
(number of days from 04/15 to 04/30) and “61” (number of days from
04/15 to 06/15) on line 3, column (a) (see illustration under Example 5
below).
3. Increase the amount on line 19 by the amount determined by
multiplying your income for the period that isn't effectively
connected with a U.S. trade or business by the following.
In column (b), 72%.
In column (c), 45%.
In column (d), 30%.
•
•
•
Line 4. Make the computation requested on line 4 and enter the result. If
more than one payment was required to fully satisfy an underpayment
amount, make a separate computation for each payment. See Example 5
below.
Example 5. Assume the same facts as in Example 3, earlier. On
line 4, enter the penalty for each underpayment: “$5.75” ($2,000 × (15 ÷
365) × 0.07) and “$23.40” ($2,000 × (61 ÷ 365) × 0.07). The entries are
illustrated below.
However, if you can use a treaty rate lower than 30% for all your
income during the year that isn’t effectively connected with a U.S.
trade or business, use the percentages determined by multiplying
your treaty rate by 2.4, 1.5, and 1, respectively.
If different treaty rates are applicable, substitute your weighted
average treaty rate during the year for the treaty rate in the previous
sentence. For example, if you have $1,000 of income during the
year that isn’t effectively connected with a U.S. trade or business,
and $500 is subject to a 15% treaty rate, $200 is subject to a 5%
treaty rate, and $300 is subject to a 30% treaty rate, the weighted
average treaty rate would be 17.5%. You would use the
(a)
2
3
4
04/15/23
Days: 61
$23.40
Days: 15
$5.75
percentages for columns (b), (c), and (d) determined by multiplying
17.5% by 2.4, 1.5, and 1, respectively.
4. Enter on line 24, column (b), one-half of the amount from Form
2210, Part I, line 9. In columns (c) and (d), enter one-fourth of that
amount.
Column (a) is fully paid in the second rate period; therefore, lines 6, 7,
9, 10, 12, and 13 for column (a) would be blank. Continue with the
underpayment in columns (b), (c), and (d) in the same manner.
5. Skip column (b) of lines 22 and 25.
Note. If an underpayment balance remains for the remaining rate
periods, calculate the penalty using the same steps as explained above,
but use the days and interest rates on lines 6 and 7 for rate period 2,
lines 9 and 10 for rate period 3, and lines 12 and 13 for rate period 4.
Part I—Annualized Income Installments
To figure the amount of each required installment, Schedule AI selects
the smaller of the annualized income installment or the regular
installment (that has been increased by the amount saved by using the
annualized income installment method in figuring any earlier
installments).
Schedule AI—Annualized Income
Installment Method
If your income varied during the year because, for example, you operated
your business on a seasonal basis or had a large capital gain late in the
year, you may be able to lower or eliminate the amount of one or more
required installments by using the annualized income installment
method. Use Schedule AI to figure the required installments to enter on
Form 2210, Part III, line 10.
Line 1
For each period (column), figure your total income minus your
adjustments to income. Include your share of partnership or S
corporation income or loss items for the period.
If you use Schedule AI for any payment due date, you must use it
If you’re self-employed, be sure to take into account the deductible
part of your self-employment tax.
for all payment due dates.
!
CAUTION
To use the annualized income installment method to figure the
penalty, you must do all of the following.
Line 2
Estates and trusts don't use the amounts shown in columns (a) through
(d). Instead, use 6, 3, 1.71429, and 1.09091, respectively, as the
annualization amounts.
1. Complete Schedule AI, Part I (and Part II, if necessary). Enter the
amounts from Schedule AI, Part I, line 27, columns (a) through (d),
in the corresponding columns of Form 2210, Part III, line 10.
2. Complete Part III to figure the penalty. This includes completing the
penalty worksheet in the instructions.
Line 6
3. Check box C in Part II.
If you itemized deductions, multiply line 4 of each column by line 5 and
enter the result on line 6.
4. For each period shown on Schedule AI, figure your income and
deductions based on your method of accounting. If you use the
cash method of accounting (used by most people), include all
income actually or constructively received during the period and all
deductions actually paid during the period.
Line 7
If you’re a resident of India and a student or business apprentice, enter
your standard deduction from Form 1040-NR, line 12.
5. Attach Form 2210, Parts I, II, III, and Schedule AI to your return.
Note. Each period (see the top of Schedule AI) includes amounts from
Line 9
the previous period(s).
Period (a) includes items for January 1 through March 31.
Period (b) includes items for January 1 through May 31.
Period (c) includes items for January 1 through August 31.
Period (d) includes items for the entire year.
•
•
•
•
Enter your deduction for qualified business income. For information on
how to compute your deduction for qualified business income, see the
instructions for Forms 8995 and 8995-A.
8
Instructions for Form 2210 (2023)
2023 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet
Keep for Your Records
1. Enter the amount from the appropriate worksheet.
Line 3 of your 2023 Estimated Tax Worksheet. (Worksheet 2-1 in Pub.
505)
•
•
Line 3 of Worksheet 2-6 in Pub. 505 (use if you will exclude or deduct
foreign earned income or housing) . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
4.
2. Enter your qualified dividends expected for
20231 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
3. Enter your net capital gain expected for 20231 . . . . . .
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter your 28% rate gain or loss expected for
20232 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. Enter your unrecaptured section 1250 gain expected for
2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Enter the smaller of line 3 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Subtract line 8 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Subtract line 9 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .
8.
9.
10.
11. Enter the smaller of line 1 or $89,250 ($44,625 if single
or married filing separately, or $59,750 if head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12.
12. Enter the smaller of line 10 or line 11 . . . . . . . . . . . .
13. Subtract line 4 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14. Enter the larger of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.
15. Subtract line 12 from line 11. This is the amount taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If lines 1 and 11 are the same, skip lines 16 through 36 and go to line 37.
14.
15.
16. Enter the smaller of line 1 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. Enter the amount from line 15. If line 15 is blank, enter -0- . . . . . . . . . . . . . .
18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . .
19. Enter:
16.
17.
18.
$492,300 if single,
•
•
•
•
$276,900 if married filing separately,
$553,850 if married filing jointly or surviving spouse, or
$523,050 if head of household . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 19.
20. Enter the smaller of line 1 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.
21. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . .
21.
22. Subtract line 21 from line 20. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22.
23. Enter the smaller of line 18 or line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23.
24. Multiply line 23 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24.
27.
25. Add line 17 and line 23. If line 1 equals the sum of lines 21 and 23, then skip
lines 26 through 36 and go to line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25.
26. Subtract line 25 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26.
27. Multiply line 26 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. Enter the smaller of line 3 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28.
31.
29. Add lines 4 and 14 . . . . . . . . . . . . . . . . . . . . . . . . .
30. Enter the amount from line 1 above . . . . . . . . . . . . .
29.
30.
31. Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . . . . . . . . . .
32. Subtract line 31 from line 28. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32.
33. Multiply line 32 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note. If line 5 is zero or blank, skip lines 34 through 36 and go to line 37 .
33.
36.
34. Add lines 14, 15, 23, 26, and 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34.
35.
35. Subtract line 34 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36. Multiply line 35 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37. Figure the tax on the amount on line 14 from the 2023 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38. Add lines 24, 27, 33, 36, and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37.
38.
(Continued on next page)
9
Instructions for Form 2210 (2023)
2023 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet (Continued)
39. Figure the tax on the amount on line 1 from the 2023 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39.
40.
40. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 38
or line 39 here and on Part I, line 4 (or line 4 of Worksheet 2-6 in Pub. 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 If you expect to deduct investment interest expense, don’t include on this line any qualified dividends or net capital gain that you will elect to treat as
investment income.
2 This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the
Instructions for Schedule D (Form 1040) for more information.
Line 12
Line 28
Generally, to figure your net earnings from self-employment on line 28,
multiply your net profit from all trades or businesses for each period by
92.35% (0.9235).
Form 1040, 1040-SR, or 1040-NR filers, enter -0- in each column.
Estates and trusts, use the exemption amount shown on your return.
Line 14
However, if your Form W-2 showed church employee income or you
deducted Conservation Reserve Program payments on your
Schedule SE, use a separate Schedule SE as a worksheet to calculate
net earnings from self-employment for each period. For this purpose, net
earnings from self-employment is the amount on Schedule SE, line 6.
To compute the tax, see the instructions for your tax return for the
applicable Tax Table or worksheet to use. For example, Form 1040 or
1040-SR filers can use the Tax Table; Tax Computation Worksheet;
Qualified Dividends and Capital Gain Tax Worksheet; Schedule D Tax
Worksheet; Foreign Earned Income Tax Worksheet; Schedule J; or Form
8615, Tax for Certain Children Who Have Unearned Income.
Line 30
If you filed Form 4137, Social Security and Medicare Tax on Unreported
Tip Income, or Form 8919, Uncollected Social Security and Medicare
Tax on Wages, use the following instructions to figure the additional
amount to include in the appropriate columns of line 30.
Line 16
Enter all of the other taxes you owed because of events that occurred
during the months shown in the column headings. Include the same
taxes used to figure Form 2210, Part I, line 2 (except self-employment
tax), plus the tax from Form 4972, Tax on Lump-Sum Distributions; Form
8814, Parents' Election To Report Child's Interest and Dividends; and
any alternative minimum tax (AMT).
Form 4137: Include the actual unreported tips for the period subject
to social security tax. This will be the amount on Form 4137, line 10,
when the form is completed for a specific period.
•
Form 8919: Include the actual wages for the period from which the
social security tax wasn't withheld. This will be the amount on Form
8919, line 10, when the form is completed for a specific period.
•
To figure the AMT, Form 1040 or 1040-SR filers use Form 6251;
estates and trusts use Schedule I (Form 1041). Figure alternative
minimum taxable income based on your income and deductions during
the periods shown in the column headings. Multiply this amount by the
annualization amounts shown for each column on Schedule AI, line 2,
before subtracting the AMT exemption.
Paperwork Reduction Act Notice. We ask for the information on this
form to carry out the Internal Revenue laws of the United States. You’re
required to give us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and collect the right
amount of tax.
You aren’t 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.
Line 18
For each column, enter the credits you’re entitled to because of events
that occurred during the months shown in the column headings. These
are the credits you used to arrive at the amounts on lines 1 and 3 of Part
I, Required Annual Payment.
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 shown below.
When figuring your credits, annualize any item of income or
deduction used to figure each credit. For example, if your earned income
(and AGI) for the first period (column (a)) is $8,000 and you qualify for the
earned income credit (EIC), use your annualized earned income
($32,000) to figure your EIC for column (a).
Recordkeeping
Learning about the law or the form.
Preparing the form
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13 min.
Part II—Annualized Self-Employment Tax
50 min.
If you had net earnings from self-employment during any period,
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3 hr., 42 min.
41 min.
complete Part II for that period to figure your annualized self-employment
tax.
Copying, assembling, and sending the form to the IRS.
If you’re married and filing a joint return and both you and your
spouse had net earnings from self-employment, complete a separate
Part II for each spouse. Enter on line 15 of Schedule AI, Part I, the
combined amounts from line 36 of each spouse's Part II.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we’d be happy to
hear from you. See the instructions for the tax return with which this form
is filed.
Any Additional Medicare Tax on self-employment income will be
computed in Part I.
10
Instructions for Form 2210 (2023)