2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Agency
IRS
Revision
2025
Fillable fields
199
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 2210 online
Page 1 of form 2210

Form 2210: Underpayment of Estimated Tax by Individuals, Estates, and Trusts (2025)

Form 2210 is the 2025 IRS form individuals, estates and trusts use to see if they owe a penalty for underpaying estimated tax and, if they do, to figure the amount. It attaches to Form 1040, 1040-SR, 1040-NR or 1041.

The instructions say the IRS will generally figure the penalty and send a bill, and in that case Form 2210 is not filed. The flowchart at the top of page 1 shows when it is filed: for example, to request a waiver, to use the annualized income installment method, or to treat withholding as paid on the dates it was actually withheld. Some of those cases need page 1 only.

Part I figures the required annual payment, Part II lists the reasons for filing, Part III figures the underpayment and the penalty, and Schedule AI is the annualized income installment method. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 2210: Underpayment of Estimated Tax by Individuals, Estates, and Trusts (2025), as printed by IRS

What's on Form 2210

Page 1 flowchart

Do You Have To File Form 2210? walks through lines 1 to 9 and Part II to show whether to file the form, file only page 1, or not file.

Part I: Required Annual Payment

Lines 1 to 9: current year tax, 90% of it, withholding, the maximum based on the prior year's tax, and the required annual payment, the smaller of lines 5 and 8.

Part II: Reasons for Filing

Boxes A to E: full waiver, partial waiver, annualized income, withholding treated as paid when withheld, and a joint return for one of the two years.

Part III, Section A

Lines 10 to 18 in four columns for the due dates 4/15/25, 6/15/25, 9/15/25 and 1/15/26: required installments, payments, underpayment and overpayment.

Part III, Section B

Line 19 holds the total penalty from the penalty worksheet in the instructions, also entered on Form 1040, 1040-SR or 1040-NR, line 38, or Form 1041, line 27.

Schedule AI

Page 3 annualizes income and deductions for four periods to figure the required installments, with a Part II for annualized self-employment tax.

How to fill out Form 2210

  1. 1

    Lines 1 to 4

    Enter 2025 tax after credits, other taxes such as self-employment tax, and refundable credits. The form says that if line 4 is less than $1,000, stop; you don't owe a penalty.

  2. 2

    Lines 5 to 7

    Multiply line 4 by 90%, enter withholding without estimated tax payments on line 6, and subtract. The form says a line 7 below $1,000 also means no penalty.

  3. 3

    Lines 8 and 9

    Line 8 is based on the 2024 tax. The instructions say to use 110% of it if 2024 AGI was more than $150,000 ($75,000 if married filing separately for 2025). Line 9 is the smaller of line 5 or line 8.

  4. 4

    Part II

    Check each box that applies. If none apply, the form says not to file Form 2210.

  5. 5

    Lines 10 to 18

    Enter 25% of line 9 in each column, or the Schedule AI amounts if box C applies. Enter payments and withholding by due date on line 11, then finish lines 12 through 18 one column at a time.

  6. 6

    Line 19

    Figure the penalty with the worksheet in the instructions, which applies the rate for each rate period to the days each underpayment stayed unpaid, and enter the total.

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When it is filed, waivers and due dates

Attach to the return

The form says to attach it to Form 1040, 1040-SR, 1040-NR or 1041.

When the IRS figures it

Without box B, C or D, the instructions say the IRS will figure any penalty and send a bill. If the 2025 return is filed by April 15, 2026, no interest is charged on a penalty paid by the date on the bill.

Page 1 only

With box A or E (but not B, C or D), the form says to file only page 1. Part III can still be used as a worksheet.

Waiver requests

Attach Form 2210 and a statement explaining the reasons and the time period. For retirement or disability, the instructions ask for documents showing the retirement date and age, or the date of disability.

Payment due dates

The four 2025 installment due dates printed on the form are 4/15/25, 6/15/25, 9/15/25 and 1/15/26.

Exceptions

The instructions say no penalty or form applies if 2025 total tax minus withholding is less than $1,000, or if there was no 2024 tax liability for a full 12-month year as a U.S. citizen or resident alien.

Related forms

Who files Form 2210?

  • Individuals

    Filers of Form 1040, 1040-SR or 1040-NR. Line 1 starts from the 2025 tax after credits on line 22 of those returns.

  • Estates and trusts

    Form 1041 filers. Line 1 starts from Form 1041, Schedule G, line 3, and Schedule AI uses different period ending dates for estates and trusts.

  • Filers checking box B, C or D

    A partial waiver request, the annualized income installment method, or withholding treated as paid when actually withheld. The form says to figure the penalty and file Form 2210.

  • Filers checking box A or E

    A request to waive the entire penalty, or a joint return for 2024 or 2025 but not both with line 8 smaller than line 5. The form says to file page 1.

  • Farmers and fishers

    The instructions point filers with at least two-thirds of gross income from farming or fishing who did not file and pay by March 2, 2026, to Form 2210-F.

The form is for individuals, estates and trusts. Its flowchart and the boxes in Part II decide whether it is filed.

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Questions about Form 2210

Is Form 2210 always filed with an underpayment?

No. The instructions say the IRS will generally figure the penalty, and in that case the form should not be filed. The flowchart on page 1 shows when it is filed.

What is the required annual payment?

Line 9: the smaller of 90% of the 2025 tax on line 5 or the maximum based on the 2024 tax on line 8.

Can the penalty be waived?

The instructions say all or part may be waived if, in 2024 or 2025, the filer retired after reaching age 62 or became disabled with reasonable cause, or for a casualty, disaster or other unusual circumstance.

What if income came in unevenly during the year?

Schedule AI, the annualized income installment method, may lower or eliminate one or more required installments. The instructions say using it for one due date means using it for all.

Can a penalty apply even with a refund?

Yes. The instructions say the penalty is figured separately for each installment due date and may be owed for an earlier due date even when a refund is due.

Are farmers and fishers treated differently?

Yes. The instructions use a different percentage for them and point those who meet the two-thirds farming or fishing test but did not file and pay by March 2, 2026, to Form 2210-F.