Change to 2011 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts -- 19-Nov-2012
If you downloaded the 2011 Instructions for Form 2210, please note the following correction.
Page 2, Part 1--Annualized Income Installments, Line 2:
If you filed 2011 Form 1040A, when calculating other taxes (including self-employment tax), do not include Line 36. Line 36 refers to the amount of federal income tax withheld shown on Form W-2 or Form 1099.