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フォーム 2210 指示

フォーム2210の指示、個人、不動産、信託による推定税の支払い

2018年11月12日

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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.  
withholdings, go to the Tax Withholding Estimator at IRS.gov/W4App.  
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  
(1) above. See Farmers and fishermen, later, to see if you qualify.  
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, 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  
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, 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  
federally declared disaster areas, see Federally declared disaster,  
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  
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  
from line 5 on line 9. However, see Exceptions to the Penalty, earlier.  
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  
underpayment penalty. See Waiver of Penalty, earlier.  
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  
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)