Corrections to 2019 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts

 
  • On page 5, under Part III—Short Method, the year in the first bullet should be 2019. The first bullet should read as follows.
     
    • “You made no estimated tax payments for 2019 (it does not matter whether you had income tax withholding).”

If you viewed or downloaded the instructions before December 22, 2020, please note the following corrections that have been made.

  • On page 4, under the ‘THEN’ column in the first chart, the first paragraph now reads as follows.
     
    • “Line 13, Schedule 4 (Form 1040), lines 57, 59 (additional tax on distributions only), 60a, * 60b, and any write-ins on line 62 with the exception of:”
       
  • On page 7, under Table 4-1. Calendar To Determine the Number of Days a Payment Is Late, the numbers in Jan. 2020, Feb. 2020, Mar. 2020, and Apr. 2020 columns have been renumbered to correct for previously duplicated numbers.