Table of Contents
For the latest information about developments related to Form 2210-F and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2210.
If you are an individual, estate, or trust and at least two-thirds of your 2011 or 2012 gross income is from farming or fishing, use Form 2210-F to see if you owe a penalty for underpaying your estimated tax.
For a definition of gross income from farming and fishing and more details, see chapter 2 of Pub. 505, Tax Withholding and Estimated Tax.
If you checked box A or B in Part I of the form, you must figure the penalty yourself and attach the completed form to your return. However, see Special waiver for 2012, later, for an exception.
If you did not check box A or B in Part I, you do not need to figure the penalty or file Form 2210-F. Complete your return as usual, leave the penalty line on your return blank, and do not attach Form 2210-F. If you owe the penalty, the IRS will send you a bill. If you file your return by April 15, 2013, no interest will be charged on the penalty if you pay by the date specified on the bill.
You may owe the penalty for 2012 if you did not pay at least the smaller of:
Two-thirds of the tax shown on your 2012 return, or
100% of the tax shown on your 2011 return (your 2011 tax return must cover a 12-month period).
You will not have to pay the penalty or file this form if any of the following applies.
You file your return and pay the tax due by March 1, 2013. If you do not file your return and pay the tax due by March 1, 2013, you may be able to request a waiver of the underpayment penalty. See Special waiver for 2012, later.
You had no tax liability for 2011, 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 2011 return was (or would have been had you been required to file) for a full 12 months.
The total tax shown on your 2012 return minus the amount of tax you paid through withholding is less than $1,000. To determine whether the total tax is less than $1,000, complete lines 1 through 9.
You must follow the rules for Special waiver for 2012, if you file your income tax return by April 15, 2013. If you do not file your income tax return by April 15, 2013, to request a waiver, follow the rules below for Other waiver or Federally declared disaster, whichever applies.
In 2011 or 2012, you retired after reaching age 62 or became disabled, and your underpayment was due to reasonable cause, or
The underpayment was due to a casualty, disaster, or other unusual circumstance, and it would be inequitable to impose the penalty. For federally declared disasters, see the separate information below.
To request either of the above waivers, do the following.
Check box A in Part I.
Complete Form 2210-F through line 15 without regard to the waiver. Enter the amount you want waived in parentheses on the dotted line to the left of line 16. Subtract this amount from the total penalty you figured without regard to the waiver, and enter the result on line 16.
Attach Form 2210-F and a statement to your return explaining the reasons you were unable to meet the estimated tax requirements.
If you are requesting a waiver due to retirement or disability, attach documentation that shows your retirement date (and your age on that date) or the date you became disabled.
If you are requesting a waiver due to a casualty, disaster (other than a federally declared disaster as discussed below), or other unusual circumstance, attach documentation such as copies of police and insurance company reports.
The IRS will review the information you provide and will decide whether to grant your request for a waiver.
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