# Form 2210

URL: https://pdf.net/pdf-forms/tax-forms/form-2210
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants, Filled annually

IRS Form 2210 is used to see if you owe a penalty for underpaying your estimated taxes and, if you do, figure the amount to be paid.

Figure your estimated tax penalty with our fillable Form 2210. Complete it online directly in our PDF editor and download it immediately. Once it’s ready, attach it to your federal income tax return and submit it to the IRS.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/75f283d512cf571ae140655760ad1ba113350225.pdf)

## How to Fill Out Form 2210

1. Open the IRS Form 2210 in our PDF editor.
2. Read the flowchart and determine whether you need to submit it in the first place.
3. Complete Part I with your tax information according to the Form 2210 instructions.
4. Check the boxes indicating your reasons for filing in Part II.
5. Calculate your penalty on Form 2210 Part III and complete Schedule AI if you’re using the annualized income installment method.
6. Sign the form and attach it to your federal tax return.

## Facts

### What Is Form 2210 Used For?

Form 2210 is used to determine whether an individual, estate, or trust owes a penalty for underpaying the estimated tax to the IRS and figure out the amount if they do. Most taxpayers don’t have to send this form, as the IRS calculates the penalty for them, but there are certain exceptions when it is required.

Also, the IRS automatically waives the penalty in certain situations. For example, if the total tax shown on the return is less than $1,000, or if the taxpayer had no tax liability in the prior year.

### Who Should Use Form 2210?

Individuals, estates, and trusts should use Form 2210 in the following situations:

- You’re requesting a waiver of all or part of your penalty.
- Your income varied throughout the year and your penalty is reduced or eliminated when figured using the annualized income installment method.
- You’re electing to treat withholding as paid on the actual date it was withheld, rather than in four equal installments.

For more information, check the flowchart on IRS Form 2210. It will show you when you shouldn’t file this form, when you can but aren’t required to, and when you must.

### When Is Form 2210 Due?

Form 2210 is submitted along with a federal income tax return and is due on the same date; generally, April 15th for individuals filing Form 1040. If this date falls on a weekend or a federal holiday, the deadline is pushed to the next business day.

### What Happens If Form 2210 Is Not Submitted?

If Form 2210 isn’t submitted, the IRS will calculate your penalty for you and send you a notice. This is fine in most cases, but keep in mind that no waiver or penalty reduction will be taken into account without this form.

### How and Where Do I File Form 2210?

File Form 2210 by attaching it to your applicable federal income tax return—Form 1040 for individuals or Form 1041 for estates and trusts—and submitting it as part of the package. E-filing is also available; simply follow the instructions for the federal income tax return to file it correctly.

## Related forms

- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 1040-ES](https://pdf.net/pdf-forms/tax-forms/form-1040-es)
- [Schedule SE (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-se-form-1040)
- [Schedule C (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-c-form-1040)
- [Schedule D (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-d-form-1040)