Form 2210-F — Underpayment of Estimated Tax by Farmers and Fishers

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2210f.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0074

Attachment Sequence No. 06A

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/Form2210F for instructions and the latest information.

Name(s) shown on tax return Identifying number

Generally, you don’t need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form 2210-F only if one or both of the boxes in Part I apply to you. If you don’t need to file Form 2210-F, you can still use it to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but don’t attach Form 2210-F.

Part I Reasons for Filing. Check applicable boxes. If neither applies, don’t file Form 2210-F . A You request a waiver . In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the instructions. B You filed or are filing a joint return for either 2024 or 2025, but not for both years, and line 10 below is smaller than line 7 below.