
Form 2210-F and Instructions 
Underpayment of Estimated Tax by Farmers and Fishermen
2013

Cat. No. 34061P

Department of the Treasury
Internal Revenue Service

Provided by the IRS AMC
(Alternative Media Center)

In 1 File
Print pages 1 and 1-2

Contents

Section:  Page
Form 2210-F:  1
2013 Instructions for Form 2210-F:  1
     General Instructions:  1
     Future Developments:  1
     What's New:  1
     Purpose of Form:  1
     Who Must File Form 2210-F:  1
     The IRS Will Figure the Penalty for You:  1
     Who Must Pay the Underpayment Penalty:  1
          Exceptions to the Penalty:  1
          Waiver of Penalty:  1
     Specific Instructions:  2
          Line 2:  2
          Line 4:  2
          Line 8:  2
          Line 10:  2
     Paperwork Reduction Act Notice:  2

This electronic edition contains the entire text of the print editions.

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Form 2210-F
Underpayment of Estimated Tax by Farmers and Fishermen
2013

Attachment Sequence No. 06A.

Attach to Form 1040, Form 1040NR, or Form 1041.

Information about Form 2210-F and its separate instructions is at www.irs.gov/form2210.
Name(s) shown on tax return: ----
Identifying number: ----

Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form 2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F.

Part I--Reasons for Filing

Check applicable boxes. If neither applies, do not file Form 2210-F.
A. [--] You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the instructions.
B. [--] You filed or are filing a joint return for either 2012 or 2013, but not for both years, and line 10 below is smaller than line 7 below.

Part II--Figure Your Underpayment
1. Enter your 2013 tax after credits from Form 1040, line 55; Form 1040NR, line 52; or Form 1041, Schedule G, line 3:  1. ----
2. Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax (see instructions):  2. ----
3. Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F:  3. ----
4. Refundable credits you claimed on your tax return.
     a. Earned income credit (EIC): 4a. ----
     b. Additional child tax credit: 4b. ----
     c. American opportunity credit (Form 8863, line 8): 4c. ----
     d. Credit for federal tax paid on fuels: 4d. ----
     e. Health coverage tax credit: 4e. ----
     f. Credit determined under section 1341(a)(5)(B) (see instructions): 4f. ----
5. Add lines 4a through 4f:  5. ----
6. Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do not file Form 2210-F:  6. ----
7. Multiply line 6 by 66-2/3% (.667): 7.----
8. Withholding taxes. Do not include any estimated tax payments on this line (see instructions):  8. ----
9. Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F:  9. ----
10. Enter the tax shown on your 2012 tax return (see instructions if your 2013 filing status changed to or from married filing jointly):  10. ----
11. Required annual payment. Enter the smaller of line 7 or line 10:  11. ----

Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file Form 2210-F unless you checked box B above.
12. Enter the estimated tax payments you made by January 15, 2014, and any federal income tax and excess social security or tier 1 railroad retirement tax withheld during 2013:  12. ----
13. Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you do not owe the penalty. Do not file Form 2210-F unless you checked box B above:  13. ----

Part III--Figure the Penalty
14. Enter the date the amount on line 13 was paid or April 15, 2014, whichever is earlier:  14. ----/----/14
15. Number of days from January 15, 2014, to the date on line 14:  15. ----
16. Penalty. Underpayment on line 13 multiplied by (Number of days on line 15 divided by 365) multiplied by .03:  16. ----
     -- Form 1040 filers, enter the amount from line 16 on Form 1040, line 77.
     -- Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 74.
     -- Form 1041 filers, enter the amount from line 16 on Form 1041, line 26.

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2013
Instructions for Form 2210-F

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions

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/form2210f.

What's New

Change in tax rates. For the 2013 tax year, the highest tax rate for individuals is 39.6%.

Additional Medicare Tax. Beginning in 2013, 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.

Net Investment Income Tax. Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). NIIT is a 3.8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount.

Medical and dental expenses. Beginning in 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (7.5% if either you or your spouse was born before January 2, 1949).

Personal exemption amount increased for certain taxpayers. For tax years beginning in 2013, the personal exemption amount is increased to $3,900 for taxpayers with adjusted gross incomes below $150,000. The personal exemption amount for taxpayers with adjusted gross incomes above this amount may be reduced.

Limit on itemized deductions. Beginning in 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced.

Purpose of Form

If you are an individual, estate, or trust and at least two-thirds of your 2012 or 2013 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.

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. Interest will not 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 2013 if you did not pay at least the smaller of:
1. Two-thirds of the tax shown on your 2013 return, or
2. 100% of the tax shown on your 2012 return (your 2012 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 3, 2014. If you do not file your return and pay the tax due by March 3, 2014, you may be able to request a waiver of the underpayment penalty.
-- You had no tax liability for 2012, 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 2012 return was (or would have been had you been required to file) for a full 12 months.
-- The total tax shown on your 2013 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

If you have an underpayment on line 13, all or part of the penalty for that underpayment will be waived if the IRS determines that:
-- In 2012 or 2013, 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 later), 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. 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.

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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.

Specific Instructions

Complete lines 1 through 11 to figure your required annual payment.

If you file an amended return by the due date of your original return, use the amounts shown on your amended return to figure your underpayment. If you file an amended return after the due date, use the amounts shown on the original return.

Exception. If you and your spouse file a joint return after the due date to replace previously filed separate returns, use the amounts shown on the joint return to figure your underpayment.

Line 2

Enter the total of the following amounts on line 2.
IF you file: 1040
THEN include on line 2 the amounts on: Lines 56, 58 (additional tax on distributions only), 59a, * 59b, and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax, on line 60, and any write-ins on line 60 with the exception of:
     -- Uncollected social security and Medicare tax or RRTA tax on tips or on group-term life insurance (identified as "UT"),
     -- Tax on excess golden parachute payments (identified as "EPP"),
     -- Excise tax on insider stock compensation from an expatriated corporation (identified as "ISC"),
     -- Look-back interest due under section 167(g) (identified as "From Form 8866"),
     -- Look-back interest due under section 460(b) (identified as "From Form 8697"),
     -- Recapture of federal mortgage subsidy (identified as "FMSR"), and
     -- Advance payments of the health coverage tax credit when not eligible (identified as "HCTC").
IF you file: 1040NR
THEN include on line 2 the amounts on: Lines 53, 54, 56 (additional tax on distributions only), 57, 58a, * 58b, and, if applicable, Additional Medicare Tax on line 59, and any write-ins on line 59 with the exception of:
     -- Uncollected social security and Medicare tax or RRTA tax on tips or on group-term life insurance (identified as "UT"),
     -- Tax on excess golden parachute payments (identified as "EPP"),
     -- Excise tax on insider stock compensation from an expatriated corporation (identified as "ISC"),
     -- Look-back interest due under section 167(g) (identified as "From Form 8866"),
     -- Look-back interest due under section 460(b) (identified as "From Form 8697"),
     -- Recapture of federal mortgage subsidy (identified as "FMSR"), and
     -- Advance payments of the health coverage tax credit when not eligible (identified as "HCTC").
IF you file: 1041
THEN include on line 2 the amounts on: Schedule G, lines 4, 5, 6, * and any write-ins on line 7 with the exception of:
     -- Look-back interest due under section 167(g) (identified as "From Form 8866"), and
     -- Look-back interest due under section 460(b) (identified as "From Form 8697").

       * If you are a household employer, include your household employment taxes on line 2 only if you had federal income tax withheld from your income and would be required to make estimated tax payments even if the household employment taxes were not included.

Line 4

To figure the amount of the section 1341 credit, see Repayments in Pub. 525, Taxable and Nontaxable Income.

Line 8

Enter the taxes withheld shown on Form 1040, lines 62 and 69; Form 1040NR, lines 61a, 61b, 61c, 61d, and 65; or Form 1041, line 24e.

Form 8689 filers. Also enter on this line the amount from Form 8689, line 45, that you entered on line 72 of your 2013 Form 1040.

Line 10

Figure your 2012 tax using the taxes and credits shown on your 2012 tax return. Use the same type of taxes and credits as shown on lines 1, 2, and 4a through 4f.

If you are filing a joint return for 2013 but you did not file a joint return for 2012, add the tax shown on your 2012 return to the tax shown on your spouse's 2012 return and enter the total on line 10 (both taxes figured as explained earlier).

If you filed a joint return for 2012 but you are not filing a joint return for 2013, see Pub. 505, chapter 4, General Rule, to figure your share of the 2012 tax to enter on line 10.

If you did not file a return for 2012 or if your 2012 tax year was less than 12 months, do not complete line 10. Instead, enter the amount from line 7 on line 11. However, see Exceptions to the Penalty, earlier.

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is as follows. Recordkeeping, 39 min.; Learning about the law or the form, 10 min.; Preparing the form, 37 min.; Copying, assembling, and sending the form to the IRS, 20 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

End of Form 2210-F and Instructions
