Line 1 of Part I is the amount from line 8 of Form IT-140.
Qualified farmer: if you are a qualified farmer, multiply line 3 by sixty-six and two-thirds percent (66 ⅔%).
Short method: you may NOT use the short method if you made any estimated tax payments late.
Penalty rate: for January 1, 2025 to December 31, 2025 the rate is 12.25%. For January 1, 2026 to December 31, 2026 the rate is 11.5%.
Waiver: if you are requesting a waiver of the penalty calculated, attach your written request.
| Question | Answer |
|---|---|
| Form Name | IT-210 Worksheet |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 12 min |
| Other names | IT-210, IT 210, IT210, West Virginia IT-210 worksheet, underpayment of estimated tax |
| Official source | IT-210 Worksheet, tax.wv.gov |
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