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Underpayment of Estimated Tax by OMB No. 1545-0140
Form 2210
Individuals, Estates, and Trusts
2023
Department of the Treasury Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Attachment
Internal Revenue Service Go to www.irs.gov/Form2210 for instructions and the latest information. Sequence No. 06
Name(s) shown on tax return Identifying number

Do You Have To File Form 2210?

Complete lines 1 through 7 below. Is line 4 or line 7 less than Yes Don’t file Form 2210. You don’t owe a penalty.
▶
$1,000?
No
▼
Complete lines 8 and 9 below. Is line 6 equal to or more than Yes You don’t owe a penalty. Don’t file Form 2210 unless
▶
line 9? box E in Part II applies, then file page 1 of Form 2210.
No
▼
Yes You must file Form 2210. Does box B , ,C or inDPart II
You may owe a penalty. Does any box in Part II below apply? ▶ apply?
No No Yes
▶ You must figure your penalty.
▼
Don’t file Form 2210. You aren’t required to figure ▼
your penalty because the IRS will figure it and send You aren’t required to figure your penalty because the IRS
you a bill for any unpaid amount. If you want to figure will figure it and send you a bill for any unpaid amount. If you
it, you may use Part III as a worksheet and enter your want to figure it, you may use Part III as a worksheet and
penalty amount on your tax return, but don’t file Form enter your penalty amount on your tax return, but file only
2210. page 1 of Form 2210.

Part I Required Annual Payment
1 Enter your 2023 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22. (See the
instructions if not filing Form 1040.) . . . . . . . . . . . . . . . . . . . . . . 1
2 Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net
Investment Income Tax (see instructions) . . . . . . . . . . . . . . . . . . . . 2
3 Other payments and refundable credits (see instructions) . . . . . . . . . . . . . . . 3 ( )
4 Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop ; you don’t owe a penalty.
Don’t file Form 2210 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Multiply line 4 by 90% (0.90) . . . . . . . . . . . . . . . 5
6 Withholding taxes. Don’t include estimated tax payments. See instructions . . . . . . . . 6
7 Subtract line 6 from line 4. If less than $1,000, stop; you don’t owe a penalty. Don’t file Form 2210 7
8 Maximum required annual payment based on prior year’s tax (see instructions) . . . . . . . 8
9 Required annual payment. Enter the smaller of line 5 or line 8 . . . . . . . . . . . . 9
Next: Is line 9 more than line 6?
No. You don’t owe a penalty.Don’t file Form 2210 unless box Ebelow 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 Dapplies, 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 2022 or 2023, but not for both years, and line 8 above is smaller than line 5
above. You must file page 1 of Form 2210, but youaren’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 (2023)

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Form 2210 (2023)                                                                                                                     Page 2 
Part III   Penalty Computation (See the instructions if you’re filing Form 1040-NR.)
                                                                                             Payment Due Dates
Section A—Figure Your Underpayment                                         (a)                 (b)                  (c)         (d)  
                                                                        4/15/23               6/15/23            9/15/23        1/15/24
10    Required installments.    If box C in Part II applies, 
      enter  the  amounts  from  Schedule  AI,  line  27. 
      Otherwise, enter 25% (0.25) of line 9, Form 2210, in 
      each column. For fiscal year filers, see instructions        10
11    Estimated  tax  paid  and  tax  withheld  (see  the 
      instructions).  For  column  (a)  only,  also  enter  the 
      amount from line 11 on line 15, column (a). If line 11 
      is  equal  to  or  more  than  line  10  for  all  payment 
      periods,  stop  here;  you  don’t  owe  a  penalty. Don’t 
      file Form 2210 unless you checked a box in Part II           11
      Complete   lines 12 through 18 of one column before         going to line 12 of the    next column.                       
12    Enter the amount, if any, from line 18 in the previous 
      column .     . . .   . .  . .    .  .   . .  .      . .      12
13    Add lines 11 and 12 .  .  . .    .  .   . .  .      . .      13
14    Add the amounts on lines 16 and 17 in the previous 
      column  .    . . .   . .  . .    .  .   . .  .      . .      14
15    Subtract line 14 from line 13. If zero or less, enter 
      -0-. For column (a) only, enter the amount from line 
      11 . .     . . . .   . .  . .    .  .   . .  .      . .      15
16    If  line  15  is  zero,  subtract  line  13  from  line  14. 
      Otherwise, enter -0- . .  . .    .  .   . .  .      . .      16
17    Underpayment. If line 10 is equal to or more than     line 
      15, subtract line 15 from line 10. Then go to line 12 of 
      the next column. Otherwise, go to line 18 .  .      . .      17
18    Overpayment.  If  line  15  is  more  than  line  10, 
      subtract line 10 from line 15. Then go to line 12 of 
      the next column  .   . .  . .    .  .   . .  .      . .      18
Section B—Figure the Penalty (Use the Worksheet for Form 2210, Part III, Section B—Figure the Penalty in the instructions.)
19  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 (2023)

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Form 2210 (2023)                                                                                                                          Page 3 
Schedule AI—Annualized Income Installment Method (See the instructions.)
Estates and trusts, don’t use the period ending dates shown to the right.        (a)              (b)                   (c)           (d) 
Instead, use the following: 2/28/23, 4/30/23, 7/31/23, and 11/30/23.         1/1/23–3/31/23 1/1/23–5/31/23    1/1/23–8/31/23     1/1/23–12/31/23
Part I  Annualized Income Installments                                                                                                
1  Enter your adjusted gross income for each period. See 
   instructions. (Estates and trusts, enter your taxable 
   income without your exemption for each period.)  .                .    1
2  Annualization amounts. (Estates and trusts, see instructions.)         2      4                2.4                   1.5           1
3  Annualized income. Multiply line 1 by line 2     . .              .    3
4  If you itemize, enter itemized deductions for the period 
   shown in each column. All others, enter -0-, and skip 
   to line 7. Exception: Estates and trusts, skip to line 9  .            4
5  Annualization amounts .         . . .      . . . . .              .    5      4                2.4                   1.5           1
6  Multiply line 4 by line 5  .    . . .      . . . . .              .    6
7  In  each  column,  enter  the  amount  of  your  standard 
   deduction from Form 1040 or 1040-SR. (Form 1040-NR 
   filers, enter -0-. Exception: Indian students and business 
   apprentices, see instructions.)   . .      . . . . .              .    7
8  Enter the larger of line 6 or line 7 .     . . . . .              .    8
9  Deduction  for  qualified  business  income. Estates  and 
   trusts: Subtract this amount from the amount on line 3, skip 
   line 10, and enter the result on line 11 . . . . . .              .    9
10 Add lines 8 and 9  .     .   .  . . .      . . . . .              .    10
11 Subtract line 10 from line 3      . .      . . . . .              .    11
12 Form 1040, 1040-SR, or 1040-NR filers, enter -0- in 
   each column. (Estates and trusts, see instructions.)                   12
13 Subtract line 12 from line 11. If zero or less, enter -0-              13
14 Figure your tax on the amount on line 13. See instructions             14
15 Self-employment tax from line 36 (complete Part II below)              15
16 Enter  other  taxes  for  each  payment  period 
   including,    if  applicable,  Additional  Medicare  Tax 
   and/or Net Investment Income Tax. See instructions                     16
17 Total tax. Add lines 14, 15, and 16        . . . . .              .    17
18 For each period, enter the same type of credits as allowed 
   on Form 2210, Part I, lines 1 and 3. See instructions  .          .    18
19 Subtract line 18 from line 17. If zero or less, enter -0- .            19
20 Applicable percentage .         . . .      . . . . .              .    20     22.5%            45%                   67.5%         90%
21 Multiply line 19 by line 20  .    . .      . . . . .              .    21
   Complete         lines 22–27 of one column before going to          line 22 of the next      column.                               
   
22 Enter the total of the amounts in all previous columns of line 27      22
23 Subtract line 22 from line 21. If zero or less, enter -0-              23
24 Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column       24
25 Subtract line 27 of the previous column from line 26 of that column    25
26 Add lines 24 and 25 .        .  . . .      . . . . .              .    26
27 Enter the        smaller of line 23 or line 26 here and on 
   Form 2210, Part III, line 10 .    . .      . . . . .              .    27
Part II Annualized Self-Employment Tax (Form 1040,     1040-SR, or 1040-NR                             filers only)                   
28 Net earnings from self-employment for the period (see instructions)    28
29 Prorated social security tax limit .       . . . . .              .    29     $40,050          $66,750               $106,800      $160,200
30 Enter actual wages for the period subject to social security tax 
   or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax. 
   Exception: If you filed Form 4137 or Form 8919, see instructions       30
31 Subtract line 30 from line 29. If zero or less, enter -0- .            31
32 Annualization amounts .         . . .      . . . . .              .    32     0.496            0.2976                0.186         0.124
33 Multiply line 32 by the smaller of line 28 or line 31 .                33
34 Annualization amounts .         . . .      . . . . .              .    34     0.116            0.0696                0.0435        0.029
35 Multiply line 28 by line 34 .     . .      . . . . .              .    35
36 Add lines 33 and 35. Enter here and on line 15 above  36
                                                                                                                                 Form 2210 (2023)

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