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2210-F

OMB No. 1545-0140


Underpayment of Estimated Tax by
Form

Department of the Treasury



Farmers and Fishermen
Attach to Form 1040, Form 1040NR, or Form 1041.
2001
Attachment
Internal Revenue Service 䊳 See instructions on back. Sequence No. 06A
Name(s) shown on tax return Identifying number

In most cases, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a
bill. File Form 2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form
2210-F, you still may use it to figure your penalty. Enter the amount from line 19 on the penalty line of your
return but do not attach Form 2210-F.
Part I Reasons for Filing—If 1a below applies to you, you may be able to lower or eliminate your penalty. But
you must check that box and file Form 2210-F with your tax return. If 1b below applies to you, check that
box and file Form 2210-F with your tax return.
1 Check whichever boxes apply (if neither applies, see the text above Part I and do not file Form 2210-F):
a You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See the instructions for Waiver
of Penalty.
b Your required annual payment (line 14 below) is based on your 2000 tax and you filed or are filing a joint return for either
2000 or 2001 but not for both years.
Part II Figure Your Underpayment
2 Enter your 2001 tax after credits from Form 1040, line 52; Form 1040NR, line 48; or Form 1041,
Schedule G, line 4 2

3 Other taxes. See instructions 3

4 Add lines 2 and 3 4

5 Earned income credit 5

6 Additional child tax credit 6

7 Credit for Federal tax paid on fuels 7

8 Add lines 5, 6, and 7 8

9 Current year tax. Subtract line 8 from line 4 9

10 Multiply line 9 by 662⁄3% 10


11 Withholding taxes. Do not include any estimated tax payments on this line. See instructions 11
12 Subtract line 11 from line 9. If less than $1,000, stop here; you do not owe the penalty. Do not
file Form 2210-F 12
13 Enter the tax shown on your 2000 tax return. Caution: See instructions 13
14 Required annual payment. Enter the smaller of line 10 or line 13 14
Note: If line 11 is equal to or more than line 14, stop here; you do not owe the penalty. Do not
file Form 2210-F unless you checked box 1b above.
15 Enter the estimated tax payments you made by January 15, 2002, and any Federal income tax
and excess social security or railroad retirement tax withheld during 2001 15
16 Underpayment. Subtract line 15 from line 14. If the result is zero or less, stop here; you do not
owe the penalty. Do not file Form 2210-F unless you checked box 1b above 16
Part III Figure the Penalty

17 Enter the date the amount on line 16 was paid or April 15, 2002, whichever is earlier 17 / / 02

18 Number of days from January 15, 2002, to the date on line 17 18

Underpayment × Number of days on line 18 × 䊳 19


19 Penalty. .06
on line 16 365
● Form 1040 filers, enter the amount from line 19 on Form 1040, line 71.
● Form 1040NR filers, enter the amount from line 19 on Form 1040NR, line 69.
● Form 1041 filers, enter the amount from line 19 on Form 1041, line 26.
For Paperwork Reduction Act Notice, see back of form. Cat. No. 11745A Form 2210-F (2001)
Form 2210-F (2001) Page 2
To request either of the above waivers, do ● Household employment taxes (before
General Instructions the following: subtracting advance EIC payments made to
Section references are to the Internal a. Check the box on line 1a. your employee(s); also see the instructions for
Revenue Code. line 15). But do not include that amount if you
b. Complete Form 2210-F up to line 19
do not have an amount on Form 2210-F, line
Purpose of Form without regard to the waiver. Write the
11, and the amount on Form 2210-F, line 9
amount you want waived in parentheses on
If you are an individual or a fiduciary for an the dotted line to the left of line 19. Subtract (excluding household employment taxes), is
estate or trust and at least two-thirds of your this amount from the total penalty you figured less than $1,000. If so, do not file this form;
2000 or 2001 gross income is from farming or without regard to the waiver and enter the you do not owe the penalty.
fishing, use Form 2210-F to see if you owe a result on line 19.
penalty for underpaying your estimated tax. Line 11
c. Attach Form 2210-F and a statement to
For a definition of gross income from Enter the taxes withheld from Form 1040,
your return explaining the reasons you were
farming and fishing and more details, see lines 59 and 62; Form 1040NR, lines 55, 57,
unable to meet the estimated tax
Pub. 505, Tax Withholding and Estimated 62, and 63; or Form 1041, line 24e.
requirements.
Tax.
d. If you are requesting a penalty waiver Line 13
The IRS Will Figure the due to a casualty, disaster, or other unusual Figure your 2000 tax by using the taxes and
circumstance, attach documentation such as credits from your 2000 tax return. Use the
Penalty for You police and insurance company reports. same taxes and credits as shown on lines 2,
In most cases, the IRS will figure the penalty e. If you are requesting a penalty waiver 3, 5, 6, and 7 of this form.
for you. Complete your return as usual, leave due to retirement or disability, attach
If you are filing a joint return for 2001 but
the penalty line on your return blank, and do documentation that shows your retirement
you did not file a joint return for 2000, add
not attach Form 2210-F. If you owe the date (and your age on that date) or the date
the tax shown on your 2000 return to the tax
penalty, we will send you a bill. And as long you became disabled.
shown on your spouse’s 2000 return and
as you file your return by April 15, 2002, we The IRS will review the information you enter the total on line 13 (figured as explained
will not charge you interest on the penalty if provide and will decide whether to grant your above). If you filed a joint return for 2000 but
you pay by the date specified on the bill. request for a waiver. you are not filing a joint return for 2001, see
Note: If you checked either of the boxes in Pub. 505 to figure your share of the 2000 tax
Part I of the form, you must figure the penalty
yourself and attach the completed form to
Specific Instructions to enter on line 13.
If you file an amended return by the due If you did not file a return for 2000 or if
your return.
date of your original return, use the amounts your 2000 tax year was less than 12 months,
Who Must Pay the shown on your amended return to figure your do not complete line 13. Instead, enter the
underpayment. If you file an amended return amount from line 10 on line 14. However, see
Underpayment Penalty after the due date of your original return, use Exceptions to the Penalty on this page.
You may owe the penalty for 2001 if you did the amounts shown on the original return.
not pay at least the smaller of (a) two-thirds Line 15
Exception. If you and your spouse file a joint
of the tax shown on your 2001 return or (b) If you are a household employer and made
return after the due date to replace previously
the tax shown on your 2000 return. advance EIC payments, include those
filed separate returns, use the amounts
Note: In these instructions, “return” refers to payments as of the date you paid the wages
shown on the joint return to figure your
your original income tax return. However, an to your employee(s).
underpayment.
amended return is considered the original
return if it is filed by the due date (including Line 3 Paperwork Reduction Act Notice. We ask
extensions) of the original return. Also, a joint Enter the total of the following amounts on for the information on this form to carry out
return that replaces previously filed separate line 3: the Internal Revenue laws of the United
returns is considered the original return. ● Self-employment tax, States. You are required to give us the
information. We need it to ensure that you are
Exceptions to the Penalty ● Tax from recapture of investment,
complying with these laws and to allow us to
low-income housing, qualified electric vehicle,
You will not have to pay the penalty or file figure and collect the right amount of tax.
or Indian employment credits,
this form if any of the following applies. You are not required to provide the
● Tax on early distributions from (a) an IRA or
1. You file your return and pay the tax due information requested on a form that is
other qualified retirement plan, (b) an annuity,
by March 1, 2002. subject to the Paperwork Reduction Act
or (c) a modified endowment contract entered
2. You had no tax liability for 2000, you unless the form displays a valid OMB control
into after June 20, 1988,
were a U.S. citizen or resident for all of 2000, number. Books or records relating to a form
● Tax on Coverdell education savings or its instructions must be retained as long as
and your 2000 return was, or would have account distributions not used for qualified
been had you been required to file, for a full their contents may become material in the
education expenses, administration of any Internal Revenue law.
12 months.
● Tax on Archer MSA distributions not used Generally, tax returns and return information
3. The total tax shown on your 2001 return for qualified medical expenses,
minus the amount of tax you paid through are confidential, as required by section 6103.
● Section 72(m)(5) penalty tax, The time needed to complete and file this
withholding is less than $1,000. To determine
whether the total tax is less than $1,000, ● Tax on golden parachute payments, form will vary depending on individual
complete lines 2 through 12. ● Advance EIC payments, circumstances. The estimated average time
● Interest due under sections 453(l)(3) and is: Recordkeeping, 39 min.; Learning about
Waiver of Penalty 453A(c) on certain installment sales of property, the law or the form, 9 min.; Preparing the
form, 33 min.; Copying, assembling, and
If you have an underpayment on line 16, all ● Tax on income not effectively connected with
or part of the penalty for that underpayment sending the form to the IRS, 20 min.
a U.S. trade or business from Form 1040NR,
will be waived if the IRS determines that: lines 49 and 52, If you have comments concerning the
accuracy of these time estimates or
1. The underpayment was due to a ● An increase or decrease in tax as a
casualty, disaster, or other unusual suggestions for making this form simpler, we
shareholder in a qualified electing fund,
circumstance, and it would be inequitable to would be happy to hear from you. See the
● Tax on accumulation distribution of trusts, instructions for the tax return with which this
impose the penalty or
● Tax on electing small business trusts form is filed.
2. In 2000 or 2001, you retired after age 62 included on Form 1041, Schedule G,
or became disabled, and your underpayment line 7, and,
was due to reasonable cause.