Updates for the 2025 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts

If you downloaded or printed the 2025 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, before Feb. 19, 2026, please note the following updates.

On page 3, line 3, 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).”