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Page 2 of 3 Fileid: … ons/i2210f/2022/a/xml/cycle04/source 7:38 - 29-Dec-2022
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• If you are requesting a waiver due to retirement or IF you file... THEN include on line 2 the amounts on...
disability, attach documentation that shows your 1040, Schedule 2 (Form 1040):
retirement date (and your age on that date) or the date 1040-SR, or Line 4,
you became disabled. 1040-NR Line 8 (additional tax on distributions only),
• If you are requesting a waiver due to a casualty, disaster Line 9,*
Line 10,
(other than a federally declared disaster as discussed Line 11,
later), or other unusual circumstance, attach Line 12,
documentation such as copies of police and insurance Line 14,
company reports. Line 15,
Line 16,
The IRS will review the information you provide and will Line 17a,
decide whether to grant your request for a waiver. Line 17c,
Line 17d,
Federally declared disaster. Certain estimated tax Line 17e,
payment deadlines for taxpayers who reside or have a Line 17f,
business in a federally declared disaster area are postponed Line 17g,
Line 17h,
for a period during and after the disaster. During the Line 17i,
processing of your tax return, the IRS automatically identifies Line 17j,
taxpayers located in a covered disaster area (by county or Line 17l, and
parish) and applies the appropriate penalty relief. Don’t file Line 17z.
Form 2210-F if your underpayment was due to a federally * If you’re a household employer, include your household employment taxes on
declared disaster. If you still owe a penalty after the line 2. Don’t include household employment taxes if both of the following are
automatic waiver is applied, the IRS will send you a bill. true: (1) You didn’t have federal income tax withheld from your income, and (2)
You wouldn’t be required to make estimated tax payments even if the
An individual or a fiduciary for an estate or trust not in a household employment taxes weren’t included.
covered disaster area but whose books, records, or tax
professionals' offices are in a covered area is also entitled to
relief. Also eligible are relief workers affiliated with a
recognized government or charitable organization assisting IF you file... THEN include on line 2 the amounts on...
in the relief activities in a covered disaster area. If you meet 1041 Schedule H (Form 1040):
either of these eligibility requirements, you must call the IRS Line 8d,*
disaster hotline at 866-562-5227 and identify yourself as
eligible for this relief. For information about claiming relief, Schedule G (Form 1041):
see IRS.gov/DisasterTaxRelief. For more information on Line 4,
disaster assistance and emergency relief for individuals and Line 5,
Line 6, and
businesses, see IRS.gov/DisasterRelief. See Pub. 976, Line 8, don’t include the following write-ins:
Disaster Relief.
• Look-back interest due under section 167(g) (identified
as “From Form 8866”);
Specific Instructions • Look-back interest due under section 460(b) (identified
as “From Form 8697”); and
Complete lines 1 through 11 to figure your required annual • Interest accrued on deferred tax under a section 1294
payment. election for the year of termination (see Form 8621, Part
VI, line 24; and the Instructions for Form 8621).
If you file an amended return by the due date of your * If you’re a household employer, include your household employment taxes on
original return, use the amounts shown on your amended line 2. Don’t include household employment taxes if both of the following are
return to figure your underpayment. If you file an amended true: (1) You didn’t have federal income tax withheld from your income, and (2)
return after the due date, use the amounts shown on the You wouldn’t be required to make estimated tax payments even if the
original return. household employment taxes weren’t included.
Exception. If you and your spouse file a joint return after the
due date to replace previously filed separate returns, use the
amounts shown on the joint return to figure your Line 4
underpayment. Enter the total amount of the following payments and
refundable credits, if any, that you claim on your tax return.
Line 1 • Earned income credit.
Enter the amount from Form 1040, 1040-SR, or 1040-NR, • Additional child tax credit.
line 22. For an estate or trust, enter the amount from Form • Refundable part of the American opportunity credit (Form
1041, Schedule G, line 3. 8863, line 8).
• Premium tax credit (Form 8962).
Form 1040, 1040-SR, or 1041 filers: You may • Credit for federal tax paid on fuels.
! exclude the amount of your section 965 net tax • Qualified sick and family leave credits from Schedule(s)
CAUTION liability when calculating the amount of your required
H (Schedule 3 (Form 1040), lines 13b and 13h).
annual payment. • Credit determined under section 1341(a)(5)(B).
Line 2 To figure the amount of the section 1341 credit, see
Repayments in Pub. 525, Taxable and Nontaxable Income.
Enter the total of the following amounts.
-2- Instructions for Form 2210-F (2022)
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