Form 2210 Underpayment of Estimated Tax Penalty Form (2025): Edit Online Free & Download PDF
Underpayment of Estimated Tax Penalty Form: Underpayment of Estimated Tax by Individuals, Estates, and Trusts
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Form 2210 in short
Form 2210 checks whether you paid enough tax during the year through withholding and estimated payments, and figures the penalty if you did not. In most cases the IRS figures the penalty and sends a bill, so you do not need to file it. You must file it when you ask for a waiver or use a method that lowers the penalty. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Individuals, estates, and trusts who may owe a penalty and check a box in Part II: a full or partial waiver request (A or B), the annualized income installment method (C), treating withholding as paid on the actual dates (D), or a joint return in only one of 2024 and 2025 with line 8 smaller than line 5 (E). Farmers and fishers use Form 2210-F instead. |
| Who receives it | The IRS, as an attachment to Form 1040, 1040-SR, 1040-NR, or 1041. |
| Where to send it | Attach it to your return. If only box A or E applies, file only page 1. |
| Deadline | Filed with your 2025 return. The instructions say that if you file by April 15, 2026, and pay the penalty by the date on the IRS bill, no interest is charged on the penalty. The 2025 estimated payment dates on the form are April 15, 2025, June 15, 2025, September 15, 2025, and January 15, 2026. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The 2025 instructions note that the July 4, 2025, law (P.L. 119-21) may affect your 2025 tax, with special guidance for Schedule AI, line 14. Notice 2026-3 gives limited penalty relief for estimated tax tied to a qualified sale of farmland to a qualified farmer where the section 1062(a) election is made.
How to fill out Form 2210, line by line
| Page 1 flowchart | Do you have to file? Work through the chart at the top. If line 4 or line 7 is under $1,000, stop. If no Part II box applies, do not file; the IRS will figure any penalty. |
| Lines 1 to 4 | Current year tax Line 1 is tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22. Line 2 adds other taxes such as self-employment tax. Line 3 subtracts other payments and refundable credits. |
| Lines 5 and 6 | 90% of tax and withholding Line 5 is 90% of line 4. Line 6 is tax withheld only, not estimated payments. |
| Line 8 | Prior year safe harbor Generally 100% of your 2024 tax. Use 110% if your 2024 AGI was more than $150,000 ($75,000 if married filing separately in 2025). Your 2024 return must cover 12 months. |
| Line 9 | Required annual payment The smaller of line 5 or line 8. If line 6 is equal to or more than line 9, you do not owe a penalty. |
| Part II, boxes A to E | Reasons for filing Check every box that applies. Boxes B, C, and D mean you must figure the penalty yourself. With only A or E, file page 1 and the IRS will bill you. |
| Part III, lines 10 to 18 | Underpayment by due date Four columns for the payment dates. Line 10 is 25% of line 9 in each column, or the Schedule AI amounts if box C applies. Finish one column before starting the next. |
| Line 19 | Penalty Figure it with the penalty worksheet in the instructions. Enter it on line 19 and on the Estimated tax penalty line of your return. |
| Schedule AI | Annualized income installment method For people whose income was uneven during the year. It can lower or remove the penalty for earlier periods. If you use it, check box C. |
Common mistakes to avoid
- Filing Form 2210 when no Part II box applies. The instructions say to leave the penalty line blank and let the IRS figure it.
- Including estimated tax payments on line 6. Line 6 is withholding only.
- Using 100% of last year's tax on line 8 when 2024 AGI was over $150,000. The instructions say to use 110%.
- Assuming a refund means no penalty. The penalty is figured for each due date, even if you are due a refund.
- Requesting a waiver without a statement and documents. The instructions ask for an explanation and supporting records, such as proof of retirement date.
- Using Form 2210 when at least two-thirds of your income was from farming or fishing. Use Form 2210-F.
Questions about Form 2210
Do I have to file Form 2210?
Usually not. If no box in Part II applies, the IRS will figure any penalty and send a bill. You can still use Part III as a worksheet and enter the penalty on your return without attaching the form.
How do I avoid the underpayment penalty?
Generally, by paying through withholding and timely estimated payments at least the smaller of 90% of your 2025 tax or 100% of your 2024 tax (110% if 2024 AGI was over $150,000). You also owe no penalty if your tax minus withholding is under $1,000.
Can the penalty be waived?
The IRS can waive it if you retired after age 62 or became disabled in 2024 or 2025 and the underpayment was due to reasonable cause, or if it was due to a casualty, disaster, or other unusual circumstance. Check box A or B and attach a statement.
I had no tax for 2024. Do I owe a penalty?
No, if you had no tax liability for 2024, were a U.S. citizen or resident alien all year, and your 2024 return covered 12 months.
My income came mostly at the end of the year. Can that help?
Yes, possibly. The annualized income installment method on Schedule AI matches required payments to when you earned the income. Check box C and file the form.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.