Updates for the 2025 Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers

If you downloaded or printed the 2025 Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers, before Feb. 19, 2026, please note the following updates.

Page 1, before Future Developments

What’s New: Notice 2026-3 in relevant part provides limited relief from a portion of the addition to tax under section 6654 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland property to a qualified farmer for which an election under section 1062(a) is properly made. See instructions for Line 4.

Page 2, Line 4

First Paragraph: The first paragraph now reads, “Include refundable credits and the refundable portions of other credits you took on your current year tax return here. Those may include, for example.” Additionally, a bullet has been added for the “Refundable adoption credit (Form 8839, line 13).”

New paragraph: If you properly made an election under section 1062(a) applicable to a portion of your tax liability for taxable year 2025, include here 75 percent of the applicable net tax liability (with respect to the qualified sale or exchange of qualified farmland property to a qualified farmer as to which you have properly made the section 1062(a) election). Do not include amounts relating to an election under section 1062(a) made with respect to a different taxable year. See Notice 2026-3, 2026-02 I.R.B. 307.