Form 2210 — Underpayment of Estimated Tax by Individuals, Estates and Trusts

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2210.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Attachment Sequence No. 06

Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/Form2210 for instructions and the latest information.

Name(s) shown on tax return Identifying number

• ^{You don’t owe a penalty. Don’t file Form 2210 unless}

• ^{Don’t file Form 2210. You don’t owe a penalty.}

box E in Part II applies, then file page 1 of Form 2210.

Next: Is line 9 more than line 6?

No. You don’t owe a penalty. Don’t file Form 2210 unless box E below applies. Yes. You may owe a penalty, but don’t file Form 2210 unless one or more boxes in Part II below applies.

• If box B, C, or D applies, you must figure your penalty and file Form 2210.

• If box A or E applies (but not B, C, or D ), file only page 1 of Form 2210. You aren’t required to figure your penalty; the IRS

will figure it and send you a bill for any unpaid amount. If you want to figure your penalty, you may use Part III as a worksheet and enter your penalty on your tax return, but file only page 1 of Form 2210 . Part II Reasons for Filing. Check applicable boxes. If none apply, don’t file Form 2210. A You request a waiver (see instructions) 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. B You request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form 2210. 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 Al and file Form 2210. 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. E You filed or are filing a joint return for either 2024 or 2025, but not for both years, and line 8 above is smaller than line 5 above. You must file page 1 of Form 2210, but you aren’t required to figure your penalty (unless box B , C , or D applies).

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11744P Form 2210 (2025) Created 10/21/25

Form 2210 (2025) Page 2

Complete lines 12 through 18 of one column before going to line 12 of the next column.

Section B—Figure the Penalty (Use the Worksheet for Form 2210, Part III, Section B—Figure the Penalty in the instructions.)

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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. Don’t file Form 2210 unless you checked a box in Part II . . . . . . . . . . . . . . . 19

Form 2210 (2025)

Form 2210 (2025) Page 3 Schedule AI—Annualized Income Installment Method (See the instructions.)

Complete lines 22–27 of one column before going to line 22 of the next column.