Fill out Form 2210 (Underpayment of Estimated Tax by Individuals, Estates, and Trusts) online
Form 2210 is used to determine whether you owe a penalty for underpaying your estimated tax during the year. It calculates the penalty amount based on the shortfall for each quarterly period and may also be used to request a waiver of the penalty due to casualty, disaster, or other unusual circumstances.
How to fill out Form 2210 (Underpayment of Estimated Tax by Individuals, Estates, and Trusts)
Determine if a penalty applies
Complete Part I to check whether you owe less than $1,000 after subtracting withholding and credits, or whether your withholding and estimated payments met the safe harbor (100% or 110% of prior year tax). If either condition is met, no penalty applies.
Choose a calculation method
You can use the regular installment method (equal quarterly payments) or the annualized income installment method (Schedule AI) if your income was not earned evenly throughout the year. The annualized method may result in a lower penalty.
Calculate the penalty (Part IV)
For each quarterly period, determine the required payment, the amount actually paid by the due date, and the underpayment. Apply the IRS interest rate for each period to calculate the penalty amount.
Request a waiver if applicable
If you underpaid due to a casualty, disaster, or other unusual circumstance, or because you retired or became disabled during the year, check the waiver box in Part II and attach a statement explaining the reason.
About Form 2210 (Underpayment of Estimated Tax by Individuals, Estates, and Trusts)
Who needs this form
Individuals, estates, and trusts who did not pay enough estimated tax or have enough withholding during the year. The IRS generally expects you to pay at least 90% of the current year tax or 100% of the prior year tax (110% if prior year AGI exceeded $150,000) through withholding and estimated payments.
Where to submit
Attach Form 2210 to your Form 1040 or 1040-SR when filing your annual federal income tax return. You may also file it to demonstrate that no penalty is owed or to request a penalty waiver.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 2210 to request a penalty waiver when you qualify for one (casualty, disaster, retirement, or disability)
- Assuming that a refund on the tax return means no underpayment penalty applies (the penalty is calculated per quarter, not annually)
- Using the wrong safe harbor: applying the 100% prior year rule when AGI exceeded $150,000 (the threshold is 110% in that case)
- Failing to account for uneven income throughout the year, which may allow a lower penalty using the annualized income installment method
Frequently asked questions
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Will the IRS calculate the penalty for me?
Yes. If you owe an underpayment penalty and do not file Form 2210, the IRS will calculate the penalty and send you a bill. However, filing the form yourself is recommended if you want to use the annualized income installment method (which may reduce the penalty) or if you are requesting a waiver due to special circumstances.
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