General Instructions

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What's New

Special Waiver.   There is a special waiver of the underpayment penalty for 2012. See Special waiver for 2012, later.

Future Developments.

For the latest information about developments related to Form 2210-F and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2210.

Purpose of Form

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.

Who Must File Form 2210-F

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.

The IRS Will Figure the Penalty for You

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.

Who Must Pay the Underpayment Penalty

You may owe the penalty for 2012 if you did not pay at least the smaller of:

  1. Two-thirds of the tax shown on your 2012 return, or

  2. 100% of the tax shown on your 2011 return (your 2011 tax return must cover a 12-month period).

Return.   In these instructions, “return” refers to your original income tax return. However, an amended return is considered the original return if it is filed by the due date (including extensions) of the original return. Also, a joint return that replaces previously filed separate returns is considered the original return.

Exceptions to the Penalty

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.

Waiver of Penalty

Special waiver for 2012.   The IRS will grant a waiver of the underpayment penalty for 2012 if, by April 15, 2013, you file your income tax return and pay in full any tax due. To request this special waiver for 2012, attach Form 2210-F to your return. Enter only your name and identifying number and check box A in Part I. Leave the rest of Form 2210-F blank. For more information, see IR-2013-7, which is available at www.irs.gov/News-&-Events.

Note.

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.

Other waiver.   If you do not file your income tax return by April 15, 2013, and you have an underpayment on line 13, all or part of the penalty for that underpayment will be waived if the IRS determines that:

  • In 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.

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. If you do not qualify for the special waiver (see Special waiver for 2012, earlier), the IRS will determine if you qualify for relief due to a federally declared 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. Do not file Form 2210-F if your underpayment was due to a federally declared disaster. If you still owe a penalty after the automatic waiver is applied, the IRS will send you a bill.

  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 1-866-562-5227 and identify yourself as eligible for this relief.

  Details on the applicable disaster postponement period can be found at IRS.gov. Enter "disaster relief" in the search box, then select “Tax Relief in Disaster Situations.” Select the federally declared disaster that affected you.

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