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Form 2210, titled “Underpayment of Estimated Tax by Individuals, Estates, and Trusts,” is a document used to determine if a taxpayer has underpaid their estimated tax and, if so, to calculate any penalty for that underpayment. This form is relevant for taxpayers who didn’t pay enough tax throughout the year through withholding or making estimated tax payments. Typically, this includes self-employed individuals, investors, retirees, and those with other sources of income not subject to automatic withholding.
Filing Form 2210 allows taxpayers to determine the penalty they owe due to underpayment of estimated tax. It also provides a space to explain any special circumstances that might waive the penalty, such as casualty, disaster, or other unusual conditions. The form includes detailed instructions to calculate the penalty based on required annual payments, actual withholding, and the dates the amounts were paid. Taxpayers can choose to have the IRS calculate the penalty for them, or they can fill out the form themselves if they want to determine the specific amounts involved or if they believe they have a case for reducing the penalty.
If you file Form 2210, attach it to your tax return: Form 1040, 1040-SR, 1040-NR, or 1041. The return is generally due April 15 of the year after the tax year; when April 15 falls on a weekend or legal holiday, the deadline moves to the next business day.
You are allowed to send your tax return and all related papers via two methods: either regular mail (you have to visit the post office convenient for you and send an envelope with all the forms to the address the Service offers) or the special electronic system proposed by the Service (online, via your browser). The second option is usually recommended because it is easier (you can file everything without leaving your home or office) and your documents will be checked quicker.
What it is: Form 2210 is Underpayment of Estimated Tax by Individuals, Estates, and Trusts.
Where and when to file: Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/Form2210 for instructions and the latest information.
Use Form 2210 to see if you owe a penalty for underpaying your estimated tax.[2]
The IRS will generally figure your penalty for you and you should not file Form 2210.[2]
There are some situations in which you must file Form 2210, such as to request a waiver.[2]
Use the flowchart at the top of Form 2210, page 1, to see if you must file this form.[2]
In general, you may owe the penalty for 2025 if the total of your withholding and timely estimated tax payments didn't equal at least the smaller of 90% of your 2025 tax or 100% of your 2024 tax.[2]
Complete lines 8 and 9. If line 6 is equal to or more than line 9, you don't owe a penalty. No Form 2210 unless box E in Part II applies, then file page 1 of Form 2210.
You won't have to pay the penalty or file this form if either of the following applies.
You had no tax liability for 2024, 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 2024 tax return was (or would have been had you been required to file) for a full 12 months.
The total tax shown on your 2025 return minus the amount of tax you paid through withholding is less than $1,000. (checked October 31, 2026)[2]
Line 1: Enter the amount from your 2025 Form 1040, 1040-SR, or 1040-NR, line 22.
Line 2: Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax.
Line 3: Include refundable credits and the refundable portions of other credits you took on your current year tax return here.
Line 4: Combine lines 1, 2, and 3. If less than $1,000, stop. (checked October 31, 2026)
Line 5: Multiply line 4 by 90% (0.90).
Line 6: Withholding taxes. Don't include estimated tax payments.
Line 7: Subtract line 6 from line 4. If less than $1,000, stop; you don't owe a penalty. Don't file Form 2210. (checked October 31, 2026)
Line 8: Maximum required annual payment based on prior year's tax.
If the AGI shown on your 2024 tax return is more than $150,000 ($75,000 if married filing separately), enter 110% of the 2024 tax. (checked October 31, 2026)
Line 9: Required annual payment. Enter the smaller of line 5 or line 8.[2]
Yes: You may owe a penalty, but don't file Form 2210 unless one or more boxes in Part II applies.
No: You don't owe a penalty. Don't file Form 2210 unless box E applies.
Check applicable boxes. If none apply, don't file Form 2210.
Box A: You request a waiver of your entire penalty. You must check this box and file page 1 of Form 2210, but you aren't required to figure your penalty.
Box B: You request a waiver of part of your penalty. You must figure your penalty and waiver amount and file Form 2210.
Box C: Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income installment method. You must figure the penalty using Schedule AI and file Form 2210.
Box D: Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was actually withheld, instead of in equal amounts on the payment due dates. You must figure your penalty and file Form 2210.
Box E: You filed or are filing a joint return for either 2024 or 2025, but not for both years, and line 8 is smaller than line 5. You must file page 1 of Form 2210, but you aren't required to figure your penalty (unless box B, C, or D applies).
Line 10: Required installments. If box C in Part II applies, enter the amounts from Schedule AI, line 27. Otherwise, enter 25% (0.25) of line 9, Form 2210, in each column.
If line 11 is equal to or more than line 10 for all payment periods, stop here; you don't owe a penalty. Don't file Form 2210 unless you checked a box in Part II.
Complete lines 12 through 18 of one column before going to line 12 of the next column.
Line 12: Enter the amount, if any, from line 18 in the previous column.
Line 13: Add lines 11 and 12.
Line 14: Add the amounts on lines 16 and 17 in the previous column.
Line 15: Subtract line 14 from line 13. If zero or less, enter -0-. For column (a) only, enter the amount from line 11.
Line 16: If line 15 is zero, subtract line 13 from line 14. Otherwise, enter -0-.
Line 17: Underpayment. If line 10 is equal to or more than line 15, subtract line 15 from line 10. Then go to line 12 of the next column. Otherwise, go to line 18.
Line 18: Overpayment. If line 15 is more than line 10, subtract line 10 from line 15. Then go to line 12 of the next column.
Line 19: Penalty. Enter the total penalty from line 14 of the Worksheet for Form 2210, Part III, Section B-Figure the Penalty. Include this amount on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27.
The IRS will figure any penalty for underpayment of estimated tax and send you a bill.[2]
If you have an underpayment, all or part of the penalty for that underpayment will be waived if the IRS determines that in 2024 or 2025, 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.
Check box A or box B in Part II, as applicable. If you checked box A, complete only page 1 of Form 2210 and attach it to your tax return (you aren't required to figure the amount of penalty to be waived).
If you checked box B, complete Form 2210 through line 18 without regard to the waiver. Enter the amount you want waived in parentheses on the dotted line next to line 19. Subtract this amount from the total penalty you figured without regard to the waiver, and enter the result on line 19.
Attach Form 2210 and a statement to your return explaining the reasons you were unable to meet the estimated tax requirements and the time period for which you are requesting a waiver.
If you're 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.[2]
If you meet both tests 1 and 2, you don't owe a penalty for underpaying estimated tax.
Your gross income from farming or fishing is at least two-thirds of your annual gross income from all sources for 2024 or 2025.
You filed Form 1040, 1040-SR, or 1041 and paid the entire tax due by March 2, 2026.
If you meet test 1 but not test 2, use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers, to see if you owe a penalty.[2]
If you use the annualized income installment method, complete Part I; check the applicable box(es) in Part II; and complete Schedule AI and Part III, Section A.[2]
Form 2210 is Underpayment of Estimated Tax by Individuals, Estates, and Trusts. You can, however, use Form 2210 to figure your penalty if you wish to include the penalty on your return.[2]
Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/Form2210 for instructions and the latest information.
[1] Form 2210 (2025), Underpayment of Estimated Tax by Individuals, Estates, and Trusts, Internal Revenue Service (the Official source link on this page).
[2] Instructions for Form 2210 (2025), Internal Revenue Service.