Instructions for Form 2210-F (2020)

Underpayment of Estimated Tax by Farmers and Fishermen

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

2020


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 IRS.gov/Form2210F.

What’s New

Coronavirus tax relief for self-employed individuals paying estimated taxes.

If you're self-employed, the Coronavirus Aid, Relief, and Economic Security (CARES) Act allows you to defer the deposit or payment of 50% of the social security tax on net earnings from self-employment imposed on March 27, 2020, through December 31, 2020, so you wouldn't have to use that part of the tax to calculate your 2020 estimated tax.

Additionally, the Families First Coronavirus Relief Act (FFCRA) provides paid sick leave and paid family leave credits equal to what you're required to provide to your employees for qualified sick leave wages and qualified family leave wages paid at any time from April 1, 2020, through December 31, 2020. You can reduce payments of estimated income taxes by the amount of these credits you're entitled to on your 2020 Form 1040 or Form 1040-SR. More information is available in Publication 505, Tax Withholding and Estimated Tax, and at IRS.gov/Coronavirus-Tax-Relief-and-Economic-Impact-Payments.

Reminders

Tax Withholding Estimator.

To determine adjustments to your withholdings, go to the Tax Withholding Estimator at IRS.gov/W4App.

Treatment of deferred foreign income under section 965.

No underpayment penalty will be imposed under section 6654 for your net tax liability under section 965. You may exclude such amounts when calculating the amount of your required installment. For more information, see Notice 2018-26, available at IRS.gov/irb/2018-16_IRB#NOT-2018-26.

Additional Medicare Tax.

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. See Form 8959.

Net Investment Income Tax (NIIT).

You may be subject to NIIT. NIIT is a 3.8% (0.038) tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. See Form 8960.

Premium tax credit.

You may be eligible to claim the premium tax credit. The premium tax credit provides assistance for premiums for health insurance coverage enrolled in through a Health Insurance Marketplace (also called an Exchange). The credit may reduce the amount of tax you owe or increase your refund. For more information, see Form 8962 and Pub. 974.

Health coverage tax credit.

You may be eligible to claim the health coverage tax credit. The health coverage tax credit provides assistance to eligible individuals for premiums for certain health insurance coverage enrolled in outside of a Health Insurance Marketplace. The credit may reduce the amount of tax you owe or increase your refund. This credit doesn’t apply to health insurance coverage enrollments through a Health Insurance Marketplace. For more information, see Form 8885.

Purpose of Form

If you are an individual, estate, or trust and at least two-thirds of your 2019 or 2020 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 Form 2210-F, you must figure the penalty yourself and attach the completed form to your return.

The IRS Will Figure the Penalty for You

If you didn’t check box A or B in Part I, you don’t need to figure the penalty or file Form 2210-F. Complete your return as usual, leave the penalty line on your return blank, and don’t attach Form 2210-F. If you owe the penalty, the IRS will send you a bill. Interest won’t 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 2020 if you didn’t pay, by January 15, 2021, at least the smaller of:

  1. Two-thirds of the tax shown on your 2020 return, or

  2. 100% of the tax shown on your 2019 return. Your 2019 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 won’t have to pay the penalty or file this form if any of the following applies (but see Waiver of Penalty, later).

  • You file your return and pay the tax due by March 1, 2021.

  • You had no tax liability for 2019, 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 2019 return was (or would have been had you been required to file) for a full 12 months.

  • The total tax shown on your 2020 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 2019 or 2020, you retired after reaching age 62 or became disabled, and your underpayment was due to reasonable cause (and not willful neglect); 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, later.

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. Don’t 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 866-562-5227 and identify yourself as eligible for this relief. For information about claiming relief, see IRS.gov/DisasterTaxRelief. For more information on disaster assistance and emergency relief for individuals and businesses, see IRS.gov/DisasterRelief. See Pub. 976, Disaster Relief.

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 1

Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 22. For an estate or trust, enter the amount from Form 1041, Schedule G, line 3.

.This is an Image: caution.gifForm 1040, 1040-SR, or 1041 filers: You may exclude the amount of your net section 965 tax liability when calculating the amount of your required annual payment..

Line 2

Enter the total of the following amounts.

IF you file... THEN include on line 2 the amounts on...
1040 or 1040-SR   Schedule SE (Form 1040):
Line 12 minus line 26,

Schedule H (Form 1040):
Line 8c* minus line 8d,

Schedule 2 (Form 1040):
Line 6 (additional tax on distributions only),
Line 7b,
Line 8, don’t include the following write-ins:
 
  • 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 "8866");

  • Look-back interest due under section 460(b) (identified as "8697");

  • Recapture of federal mortgage subsidy (identified as "FMSR"); and

  • Interest accrued on deferred tax under a section 1294 election for the year of termination (see Form 8621, Part VI, line 24, and the Instructions for Form 8621). Also subtract the amount from Form 8621, line 9c, that has been entered in brackets to the left of Form 1040 or 1040-SR, line 24.

1040-NR   Line 23a,
Line 23c,

Schedule SE (Form 1040):
Line 12 minus line 26,

Schedule H (Form 1040):
Line 8c* minus line 8d,

Schedule 2 (Form 1040):
Line 6 (additional tax on distributions only),
Line 7b,
Line 8, don’t include the following write-ins:
 
  • 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 "8866");

  • Look-back interest due under section 460(b) (identified as "8697");

  • Recapture of federal mortgage subsidy (identified as "FMSR"); and

  • Interest accrued on deferred tax under a section 1294 election for the year of termination (see Form 8621, Part VI, line 24, and the Instructions for Form 8621).

* If you’re a household employer, include your household employment taxes. Don’t include household employment taxes if both of the following are true on line 2: (1) You didn’t have federal income tax withheld from your income, and (2) You wouldn’t be required to make estimated tax payments even if the household employment taxes weren’t included.
IF you file... THEN include on line 2 the amounts on...
1041   Schedule H (Form 1040):
Line 8c* minus line 8d,

Schedule G (Form 1041):
Line 4,
Line 5,
Line 6,
Line 8, don’t include the following write-ins:
 
  • 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"); and

  • Interest accrued on deferred tax under a section 1294 election for the year of termination (see Form 8621, Part VI, line 24, and the Instructions for Form 8621).

* If you’re a household employer, include your household employment taxes. Don’t include household employment taxes if both of the following are true on line 2: (1) You didn’t have federal income tax withheld from your income, and (2) You wouldn’t be required to make estimated tax payments even if the household employment taxes weren’t included.

Line 4

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

Line 5

Include in the total on line 5, any of the following write-in refundable credits, if any, that you claimed on your tax return.

  • Recovery rebate credit.

  • Qualified sick and family leave credit(s).

On the dotted line next to line 5, enter the amount of your refundable credit(s).

Line 8

Enter the taxes withheld shown on the following:

  • Schedule 3 (Form 1040), line 10, if you filed with Form 1040, 1040-SR, or 1040-NR.

  • Form 1040 or 1040-SR, line 25d.

  • Form 1040-NR, lines 25d, 25e, 25f, and 25g.

  • Form 1041, Schedule G, line 14.

Filers of Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands.

Also enter on this line the amount from Form 8689, lines 41 and 46, that you entered on your 2020 Form 1040 or 1040-SR, line 33.

Line 10

Figure your 2019 tax using the taxes and credits shown on your 2019 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 2020 but you didn’t file a joint return for 2019, add the tax shown on your 2019 return to the tax shown on your spouse's 2019 return and enter the total on line 10 (both taxes figured as explained earlier).

2019 separate returns and 2020 joint return.

If you file a joint return with your spouse for 2020, but you filed separate returns for 2019, your 2019 tax is the total of the tax shown on your separate returns. You filed a separate return if you filed as single, head of household, or married filing separately.

2019 joint return and 2020 separate returns.

If you file a separate return for 2020, but you filed a joint return with your spouse for 2019, your 2019 tax is your share of the tax on the joint return. You are filing a separate return if you file as single, head of household, or married filing separately. To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2019 using the same filing status as for 2020. Then multiply the tax on the joint return by the following fraction and enter the result on line 10.

The tax you would have paid had you filed a separate return
The total tax you and your spouse would have paid had you filed separate returns
 

Example.

Lisa and Paul filed a joint return for 2019 showing taxable income of $49,000 and a tax of $6,421. Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. For 2020, they file married filing separately. Lisa figures her share of the tax on the 2019 joint return as follows.

2019 tax on $41,000 based on a separate return $ 5,995
2019 tax on $8,000 based on a
separate return
803
Total $ 6,798
Lisa's percentage of total tax
($5,995 ÷ $6,798)
88.2%
Lisa's part of tax on joint return
($6,421 × 88.2% (0.882))
$ 5,663
Lisa enters $5,663 on line 10.

If you didn’t file a return for 2019 or if your 2019 tax year was less than 12 months, don’t complete line 10. Instead, enter the amount from line 7 on line 11. However, see Exceptions to the Penalty, earlier.

.This is an Image: caution.gifForm 1040, 1040-SR, or 1041 filers: You may exclude the amount of your net tax liability under section 965 when calculating the amount of your maximum required annual payment based on your prior year’s tax..

Instructions for Form 2210-F - Notices

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 06 min.
Preparing the form 36 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.