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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Section references are to the Internal Revenue Code unless otherwise Tax Withholding Estimator. To determine adjustments to your
noted. withholdings, go to the Tax Withholding Estimator at IRS.gov/W4App.

General Instructions Purpose of Form
Use Form 2210 to see if you owe a penalty for underpaying your
Future Developments estimated tax. The IRS will generally figure your penalty for you and you
should not file Form 2210. You can, however, use Form 2210 to figure
For the latest information about developments related to Form 2210 and your penalty if you wish and include the penalty on your return. There are
its instructions, such as legislation enacted after they were published, go some situations in which you must file Form 2210, such as to request a
to IRS.gov/Form2210. waiver.

What’s New Who Must File Form 2210
Elective payment election. Beginning with tax year 2023, certain Use the flowchart at the top of Form 2210, page 1, to see if you must file
applicable entities and electing taxpayers can elect to treat certain this form.
Inflation Reduction Act of 2022 and Creating Helpful Incentives to If box B, C, or D in Part II is checked, you must figure the penalty
Produce Semiconductors Act of 2022 credits as elective payments. ! yourself and attach Form 2210 to your return.
While resulting overpayments may result in refunds, the required annual CAUTION
payment amount is reduced only by the amount of the credit allowed for
the current year. Under the election, the unused current year credit is
treated as a payment made on the later of the due date of the return The IRS Will Figure the Penalty for
(without extension) or the date on which the return is filed. It does not You
reduce the required annual payment amount and is not counted as an
estimated tax payment for the year. For more information about the If you didn't check box B, C, or D in Part II, you don't need to figure the
elective payment election, see Form 3800, General Business Credit, and penalty. The IRS will figure any penalty for underpayment of estimated
its instructions. tax and send you a bill. If you file your return by April 15, 2024, no interest
will be charged on the penalty if you pay the penalty by the date shown
Reminders on the bill. If you want us to figure the penalty for you, complete your
return as usual. Leave the penalty line on your return blank; don't file
Saturday, Sunday, or legal holiday. Generally, if a due date for Form 2210.
performing any act for tax purposes falls on a Saturday, Sunday, or legal
holiday, the act is considered to be performed timely if it's performed no Other Methods of Figuring the Penalty
later than the next day that isn't a Saturday, Sunday, or legal holiday. A There are different ways to figure the correct penalty. You don't have to
legal holiday includes any legal holiday in the District of Columbia. These use the method used on Form 2210 as long as you enter the correct
instructions make the adjustment for Saturdays, Sundays, and federal penalty amount on the “Estimated tax penalty” line on your return.
legal holidays.
Additional Medicare Tax. A 0.9% Additional Medicare Tax applies to However, if you’re required to file Form 2210 because one or more of
Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, the boxes in Part II applies, you must complete certain lines and enter the
and self-employment income over a threshold amount based on your penalty on the “Estimated tax penalty” line on your return.
filing status. See Form 8959. • If you use the regular method, complete Part I; check the applicable
box(es) in Part II; and complete Part III, Section A, and the penalty
Net Investment Income Tax. You may be subject to Net Investment worksheet (Worksheet for Form 2210, Part III, Section B—Figure the
Income Tax (NIIT). NIIT is a 3.8% (0.038) tax on the lesser of net Penalty). Enter the penalty on Form 2210, line 19, and on the
investment income or the excess of your modified adjusted gross income “Estimated tax penalty” line on your tax return.
over a threshold amount. See Form 8960. • If you use the annualized income installment method, complete Part
Premium tax credit. You may be eligible to claim the premium tax I; check the applicable box(es) in Part II; and complete Schedule AI
credit (PTC). The PTC is a tax credit for certain people who enroll, or and Part III, Section A. Complete the penalty worksheet (Worksheet
whose family member enrolls, in a qualified health plan offered through a for Form 2210, Part III, Section B—Figure the Penalty). Enter the
Health Insurance Marketplace (also called an Exchange). The PTC penalty on Form 2210, line 19, and on the “Estimated tax penalty”
provides financial assistance to pay the premiums by reducing the line on your tax return.
amount of tax you owe, giving you a refund, or increasing your refund
amount. Advance payment of the PTC may be made through the Health Who Must Pay the Underpayment
Insurance Marketplace directly to your insurance provider. If you received
premium assistance through advance payments of the PTC in 2023, and Penalty
the amount advanced exceeded the amount of PTC you can take, you In general, you may owe the penalty for 2023 if the total of your
could be subject to a penalty for underpaying your estimated tax. For withholding and timely estimated tax payments didn't equal at least the
example, you completed Form 8962, Premium Tax Credit, and have smaller of:
additional income tax liability because too much was advanced to your 1. 90% of your 2023 tax, or
insurance provider. For more information about the PTC and advance
payments of the PTC, see Form 8962 and Pub. 974. 2. 100% of your 2022 tax. Your 2022 tax return must cover a 12-month
period.
Forms for the qualified business income deductions. See Form
8995-A, Qualified Business Income Deduction, or Form 8995, Qualified Special rules for certain individuals. Different percentages are used
Business Income Deduction Simplified Computation, and their separate for farmers and fishermen, and certain higher income taxpayers.
instructions for information about your qualified business income Farmers and fishermen. If at least two-thirds of your gross income
deduction. for 2022 or 2023 is from farming and fishing, substitute 66 / % for 90% in 2 3
(1) above. See Farmers and fishermen, later, to see if you qualify.

Jan 19, 2024 Cat. No. 63610I

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  Higher income taxpayers. If your adjusted gross income (AGI) for                     amount from the total penalty you figured without regard to the 
2022 was more than $150,000 ($75,000 if your 2022 filing status was                    waiver, and enter the result on line 19 .
married filing separately), substitute 110% for 100% in (2) above.             2. Attach Form 2210 and a statement to your return explaining the 
Penalty figured separately for each required payment.    The penalty             reasons you were unable to meet the estimated tax requirements 
is figured separately for each installment due date. Therefore, you may          and the time period for which you are requesting a waiver.
owe the penalty for an earlier due date even if you paid enough tax later      3. If you’re requesting a waiver due to retirement or disability, attach 
to make up the underpayment. This is true even if you’re due a refund            documentation that shows your retirement date (and your age on 
when you file your tax return. However, you may be able to reduce or             that date) or the date you became disabled.
eliminate the penalty by using the annualized income installment 
method. For details, see Schedule AI Annualized Income Installment             4. If you’re requesting a waiver due to a casualty, disaster (other than 
Method, later.                                                                   a federally declared disaster, as discussed next), or other unusual 
Return.  In these instructions, “return” refers to your original return.         circumstance, attach documentation such as copies of police and 
However, a second, subsequent, or amended return filed by the due date           insurance company reports.
(including extensions) of the original return is a “superseding” return and    The IRS will review the information you provide and decide whether 
is considered as if it were the original return. The first return filed is     to grant your request for a waiver.
ignored to the extent it was changed by the superseding return. Also, a 
joint return that replaces previously filed separate returns is considered     Federally declared disaster. Certain estimated tax payment deadlines 
the original return.                                                           for taxpayers who reside or have a business in a federally declared 
                                                                               disaster area are postponed for a period during and after the disaster. 
                                                                               During the processing of your tax return, the IRS automatically identifies 
Exceptions to the Penalty                                                      taxpayers located in a covered disaster area (by county or parish) and 
You won't have to pay the penalty or file this form if either of the following applies the appropriate penalty relief. Don't file Form 2210 if your 
applies.                                                                       underpayment was due to a federally declared disaster. If you still owe a 
• You had no tax liability for 2022, you were a U.S. citizen or resident       penalty after the automatic waiver is applied, the IRS will send you a bill.
  alien for the entire year (or an estate of a domestic decedent or a          An individual or a fiduciary for an estate or trust not in a covered 
  domestic trust), and your 2022 tax return was (or would have been            disaster area but whose books, records, or tax professionals' offices are 
  had you been required to file) for a full 12 months.                         in a covered area is also entitled to relief. Also eligible are relief workers 
• The total tax shown on your 2023 return minus the amount of tax              affiliated with a recognized government or charitable organization 
  you paid through withholding is less than $1,000. To determine               assisting in the relief activities in a covered disaster area. If you meet 
  whether the total tax is less than $1,000, complete Part I, lines 1          either of these eligibility requirements, you must call the IRS disaster 
  through 7.                                                                   hotline at 866-562-5227 and identify yourself as eligible for this relief. For 
Estates and trusts.  No penalty applies to either of the following.            information about claiming relief, see IRS.gov/DisasterTaxRelief. For 
• A decedent's estate for any tax year ending before the date that is 2        more information on disaster assistance and emergency relief for 
  years after the decedent's death.                                            individuals and businesses, see IRS.gov/DisasterRelief. See Pub. 976, 
• A trust that was treated as owned by the decedent if the trust will          Disaster Relief, for more details. For guidance on figuring estimated 
  receive the residue of the decedent's estate under the will (or if no        taxes for trusts and certain estates, see Notice 87-32, 1987-1 C.B. 477.
  will is admitted to probate, the trust primarily responsible for paying 
  debts, taxes, and expenses of administration) for any tax year 
  ending before the date that is 2 years after the decedent's death.           Specific Instructions

Farmers and fishermen.   If you meet both tests 1 and 2 below, you             Part I—Required Annual Payment
don't owe a penalty for underpaying estimated tax.
                                                                               Complete lines 1 through 9 to figure your required annual payment.
1. Your gross income from farming or fishing is at least two-thirds of 
  your annual gross income from all sources for 2022 or 2023.                  If you file an amended return by the due date of your original return, 
                                                                               use the amounts shown on your amended return to figure your 
2. You filed Form 1040, 1040-SR, or 1041 and paid the entire tax due           underpayment. If you file an amended return after the due date, use the 
  by March 1, 2024.                                                            amounts shown on the original return.
  See chapter 2 of Pub. 505, Tax Withholding and Estimated Tax, for            Exception. If you and your spouse file a joint return after the due date to 
the definition of gross income from farming and fishing.                       replace previously filed separate returns, use the amounts shown on the 
  If you meet test 1 but not test 2, use Form 2210-F, Underpayment of          joint return to figure your underpayment.
Estimated Tax by Farmers and Fishermen, to see if you owe a penalty. 
When using Form 2210-F, refer to the Instructions for Form 2210-F, which       Line 1
discuss special rules that may apply. If you don't meet test 1, use Form       Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 22. For an 
2210.                                                                          estate or trust, enter the amount from Form 1041, Schedule G, line 3.
Waiver of Penalty                                                                      Form 1040, 1040-SR, or 1041 filers: You may exclude the 
If you have an underpayment, all or part of the penalty for that               !       amount of your net tax liability under section 965 when 
underpayment will be waived if the IRS determines that:                        CAUTION calculating the amount of your required annual payment.
• In 2022 or 2023, you retired after reaching age 62 or became 
  disabled, and your underpayment was due to reasonable cause                  Line 2
  (and not willful neglect); or                                                Enter the total of the following amounts.
• The underpayment was due to a casualty, disaster, or other unusual 
  circumstance, and it would be inequitable to impose the penalty. For 
  federally declared disaster areas, see Federally declared disaster, 
  later.
  To request any of the above waivers, do the following.
1. Check box A or box B in Part II, as applicable.
  a. If you checked box A, complete only page 1 of Form 2210 and 
         attach it to your tax return (you aren't required to figure the 
         amount of penalty to be waived).
  b. If you checked box B, complete Form 2210 through line 18 
         without regard to the waiver. Enter the amount you want waived 
         in parentheses on the dotted line next to line 19. Subtract this 

2                                                                                                           Instructions for Form 2210 (2023)

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IF you file... THEN include on line 2 the amounts on...                         • Also, Schedule 3 (Form 1040), line 11, if you filed the above forms;
                                                                                • Form 1041, Schedule G, line 14.
1040,          Schedule 2 (Form 1040):
1040-NR, or    Line 4,                                                          Filers of Form 8689, Allocation of Individual Income Tax to the U.S. 
1040-SR        Line 8 (additional tax on distributions only),                   Virgin Islands. Also enter on this line the amount(s) from Form 8689, 
               Line 9,*                                                         lines 41 and 46, that you entered on line 33 of your 2023 Form 1040 or 
               Line 10,                                                         1040-SR.
               Line 11,
               Line 12,                                                         Line 8
               Line 14,                                                         To figure your 2022 tax, first add the amounts listed in (1) below, then 
               Line 15,                                                         subtract from that total amount the refundable credits listed in (2), later, 
               Line 16,                                                         that are shown on your 2022 tax return.
               Line 17a,
               Line 17c,                                                         
               Line 17d,                                                        (1) Add the amounts listed in the chart below based on which 
               Line 17e,                                                        tax return you filed for 2022.
               Line 17f,
               Line 17g,                                                        IF you filed    THEN add the following amounts shown on your 2022 
               Line 17h,                                                        for 2022...     tax return.
               Line 17i,
               Line 17j,                                                        1040,           Line 22, 
               Line 17l, and                                                    1040-NR, or      
               Line 17z.                                                        1040-SR         Schedule 2 (Form 1040):
* If you’re a household employer, include your household employment taxes on                    Line 4, 
line 2. Don’t include household employment taxes if both of the following are                   Line 8 (additional tax on distributions only),
true: (1) You didn’t have federal income tax withheld from your income, and (2)                 Line 9,*
You wouldn’t be required to make estimated tax payments even if the household                   Line 10,
employment taxes weren't included.                                                              Line 11,
                                                                                                Line 12,
                                                                                                Line 14,
                                                                                                Line 15,
                                                                                                Line 16,
IF you file... THEN include on line 2 the amounts on...                                         Line 17a,
1041           Schedule H (Form 1040):                                                          Line 17c,
               Line 8d,*                                                                        Line 17d,
                                                                                                Line 17e,
               Form 1041, Schedule G:                                                           Line 17f,
               Line 4,                                                                          Line 17g,
               Line 5,                                                                          Line 17h,
               Line 6 (6a, 6b, and 6c), and                                                     Line 17i,
               Line 8, don’t include the following write-ins:                                   Line 17j,
                                                                                                Line 17l, and
                • Look-back interest due under section 167(g) (identified                       Line 17z
                  as “From Form 8866”);                                         * If you’re a household employer, include your household employment taxes on 
                • Look-back interest due under section 460(b) (identified       line 8. Don’t include household employment taxes if both of the following are 
                  as “From Form 8697”); and                                     true: (1) You didn’t have federal income tax withheld from your income, and (2) 
                • Interest accrued on deferred tax under a section 1294         You wouldn’t be required to make estimated tax payments even if the household 
                  election for the year of termination (see Form 8621, Part     employment taxes weren't included.
                  VI, line 24, and the Instructions for Form 8621).
* If you’re a household employer, include your household employment taxes on 
line 2. Don’t include household employment taxes if both of the following are 
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 household 
employment taxes weren't included.

Line 3
Enter the total amount of the following payments and refundable credits, 
if any, that you claim on your tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit (Form 8863, 
  line 8).
• Premium tax credit (Form 8962).
• Credit for federal tax paid on fuels.
• Qualified sick and family leave credits from Schedule(s) H 
  (Schedule 3 (Form 1040), line 13z).
• Credit determined under section 1341(a)(5)(B). To figure the 
  amount of the section 1341 credit, see Repayments in Pub. 525, 
  Taxable and Nontaxable Income.

Line 6
Enter the taxes withheld shown on the following lines:
• Form 1040 or 1040-SR, line 25d;
• Form 1040-NR, lines 25d, 25e, 25f, and 25g;

Instructions for Form 2210 (2023)                                                                                                                               3

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IF you filed for THEN add the following amounts shown on your 2022                 been withheld evenly throughout the year, you’re considered to 
2022...          tax return.                                                       have paid one-third of these amounts on each payment due date.

1041             Schedule H (Form 1040):                                        Section A—Figure Your Underpayment
                 Line 8d,*
                                                                                Line 10
                 Form 1041, Schedule G:
                 Line 3,                                                        Enter on line 10, columns (a) through (d), the amount of your required 
                 Line 4,                                                        installment for the due date shown in each column heading.
                 Line 5,
                 Line 6, and                                                     For most taxpayers, this is one-fourth of the required annual payment 
                 Line 8, don’t include the following write-ins:                 shown on Part I, line 9.
                  
                  •   Look-back interest due under section 167(g) (identified    However, it may be to your benefit to figure your required installments 
                      as “From Form 8866”);                                     by using the annualized income installment method. See the 
                  •   Look-back interest due under section 460(b) (identified 
                      as “From Form 8697”); and                                 Schedule AI Annualized Income Installment Method instructions, later.
                  •   Interest accrued on deferred tax under a section 1294 
                      election for the year of termination (see Form 8621,      Line 11
                      Part VI, line 24, and the Instructions for Form 8621).
* If you’re a household employer, include your household employment taxes on    Table 1—List your estimated tax payments for 2023.   Before 
line 8. Don’t include household employment taxes if both of the following are   completing line 11, enter in Table 1 the payments you made for 2023. 
true: (1) You didn’t have federal income tax withheld from your income, and (2) Include the following payments.
You wouldn’t be required to make estimated tax payments even if the household    • Any overpayment from your 2022 return applied to your 2023 
employment taxes weren't included.                                                 estimated tax payments. Generally, treat the payment as made on 
                                                                                   April 15, 2023.
                                                                                 • Estimated tax payments you made for the 2023 tax year, plus any 
                                                                                   federal income tax and excess social security and RRTA tax 
                                                                                   withheld.
(2) Subtract refundable credits listed below.                                    • Any payment made on your balance due return for 2023. Use the 
Subtract the total of the following refundable credits, if any, that you           date you filed (or will file) your return or April 15, 2024, whichever is 
claimed on your 2022 tax return.                                                   earlier, as the payment date for these purposes.
•  Earned income credit.
•  Additional child tax credit.                                                 Table 1. Estimated Tax Payments
•  Refundable part of the American opportunity credit (Form 8863, 
   line 8).                                                                        Date                 Payment     Date             Payment 
•  Premium tax credit (Form 8962).                                                                      amount                            amount
•  Credit for federal tax paid on fuels.
•  Qualified sick and family leave credits from Schedule(s) H                                                                        
   (Schedule 3 (Form 1040), lines 13b and 13h).
•  Credit determined under section 1341(a)(5)(B).
  Enter the 2022 tax you figured above unless the AGI on your 2022 
return is more than $150,000 ($75,000 if married filing separately for 
2023). If the AGI shown on your 2022 tax return is more than $150,000 
($75,000 if married filing separately), enter 110% of the amount of the         Entries on Form 2210.   Enter on line 11 the applicable tax payments.
tax computed earlier.                                                            • Column (a)—payments you made by April 15, 2023.
  If you are filing a joint return for 2023, but you didn't file a joint return  • Column (b)—payments you made after April 15, 2023, through June 
                                                                                   15, 2023.
for 2022, add your 2022 tax (as figured earlier) to your spouse's 2022 tax       • Column (c)—payments you made after June 15, 2023, through 
(as figured earlier) and enter the total on line 8. If you file a separate         September 15, 2023.
return for 2023, but you filed a joint return with your spouse for 2022, your    • Column (d)—payments you made after September 15, 2023, 
2022 tax is your share of the tax on the joint return. You are filing a            through January 15, 2024.
separate return if you file as single, head of household, or married filing 
separately. If you didn't file a return for 2022 or your 2022 tax year was 
less than 12 months, don't complete line 8. Instead, enter the amount            When figuring your payment dates and the amounts to enter on 
from line 5 on line 9. However, see Exceptions to the Penalty, earlier.         line 11 of each column, apply the following rules.
                                                                                 • For withheld federal income tax and excess social security or tier 1 
        Form 1040, 1040-SR, or 1041 filers: You may exclude the                    RRTA, you are considered to have paid one-fourth of these amounts 
  !     amount of your net tax liability under section 965 when                    on each payment due date unless you can show otherwise. You’ll 
CAUTION calculating the amount of your maximum required annual                     find these amounts on the following lines.
payment based on your prior year's tax.                                            ° Form 1040 or 1040-SR, line 25d;
                                                                                   ° Form 1040-NR, lines 25d, 25e, 25f, and 25g;
                                                                                   ° Also, Schedule 3 (Form 1040), line 11, if you filed the above forms;
Part III—Penalty Computation                                                       ° Form 1041, Schedule G, line 14.
If you checked box C in Part II, complete Schedule AI before Part III.
                                                                                           If you treat withholding as paid on the dates it was actually 
Form 1040-NR filers.  If you’re filing Form 1040-NR and didn't receive             !       withheld for estimated tax purposes, you must check box D 
wages as an employee subject to U.S. income tax withholding, the                   CAUTION in Part II and complete and attach Form 2210 to your return.
instructions for completing Part III are modified as follows.
                                                                                 • Include all estimated tax payments you made for each period. 
1. Skip column (a).                                                                Include any overpayment from your 2022 tax return you elected to 
2. On line 10, column (b), enter one-half of the amount on line 9 of               apply to your 2023 estimated tax. If your 2022 return was fully paid 
    Part I (unless you’re using the annualized income installment                  before April 15, 2023, treat the overpayment as a payment made on 
    method).                                                                       April 15, 2023. If you mail your estimated tax payments, use the 
                                                                                   date of the U.S. postmark as the date of payment.
3. On line 11, column (b), enter the total tax payments made through             • If an overpayment is generated on your 2022 return from a payment 
    June 15, 2023, for the 2023 tax year. If you’re treating federal               made after April 15, 2023, treat the payment as made on the date of 
    income tax (and excess social security or tier 1 RRTA) as having               payment. For example, you paid $500 due on your 2022 return on 

4                                                                                                              Instructions for Form 2210 (2023)

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August 1, 2023, and later amended the return and were due a $400 show the number of days an underpayment remained unpaid. Use lines
refund which you elected to have applied to your estimated taxes. 4, 7, 10, and 13 to figure the actual penalty amount by applying the
The $400 overpayment would be treated as paid on August 1. appropriate rate to an underpayment for the number of days it remained
• If you file your return and pay the tax due by January 31, 2024, unpaid.
include on line 11, column (d), the amount of tax you pay with your Example 2. You had a $500 underpayment remaining after your April
tax return. In this case, you won't owe a penalty for the payment due 15 payment. The June 15 installment required a payment of $1,200. On
on January 15, 2024. June 10, you made a payment of $1,200 to cover the June 15
Example 1. You filed your 2022 tax return on August 1, 2023, installment. However, $500 of this payment is applied first to the April 15
showing a $2,000 refund. You elected to have $1,000 of your 2022 installment. The penalty for the April 15 installment is figured from April
overpayment applied to your 2023 estimated tax payments. In 2023, 15 to June 10 (56 days). The amount remaining to be applied to the June
you had $4,000 of federal income tax withheld from wages. You also 15 installment is $700.
made $500 estimated tax payments on September 15, 2023, and
January 15, 2024. On line 11, column (a), enter $3,000 ($2,000 Total days per rate period. If an underpayment remained unpaid for an
withholding + $1,000 overpayment). In columns (c) and (d), enter entire rate period, use Table 2 below to determine the number of days to
$1,500 ($1,000 withholding + $500 estimated tax payment). enter in each column. The chart is organized in the same format as the
penalty worksheet.
Line 17 Table 2. Chart of Total Days

If line 17 is zero for all payment periods, you don't owe a penalty. But if Rate Period (a) (b) (c) (d)
you checked box C or D in Part II, you must file Form 2210 with your 04/15/23 06/15/23 09/15/23 01/15/24
return. If you checked box E, you must file page 1 of Form 2210 with your
return. In certain circumstances, the IRS will waive all or part of the 04/16/23–06/30/23 76 15 — —
underpayment penalty. See Waiver of Penalty, earlier. 07/01/23–09/30/23 92 92 15 —
Section B—Figure the Penalty 10/01/23–12/31/23 92 92 92 —
Use the penalty worksheet (Worksheet for Form 2210, Part III, Section B 01/01/24–04/15/24 106 106 106 91
Figure the Penalty), to figure your penalty for each period by applying the
appropriate rate against each underpayment shown in Section A, line 17. For example, if you have an underpayment on line 17, column (a), but
The penalty is figured for the number of days that each underpayment Table 1 shows you have no payments until after January 4, 2024, you
remains unpaid. would enter “76” on line 6, column (a), of the penalty worksheet.
Your payments are applied first to any underpayment balance on an If you make a payment during a rate period, see Table 4-1, below, for
earlier installment even if you designate a payment for a later period. See an easy way to figure the number of days the payment is late.
Example 2 below. Use lines 3, 6, 9, and 12 of the penalty worksheet to

Instructions for Form 2210 (2023) 5

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Table 4-1. Calendar To Determine the Number of Days a Payment Is Late
Instructions. Use this table with Form 2210 if you’re completing Part III, Section B. First, find the number for the 
payment due date by going across to the column of the month the payment was due and moving down the column 
to the due date. Then, in the same manner, find the number for the date the payment was made. Finally, subtract 
the due date number from the payment date number. The result is the number of days the payment is late.
Example. The payment due date is June 15 (61). The payment was made on November 4 (203). The payment is 
142 days late (203 – 61).
                                                                   Tax Year 2023
  Day of    2023           2023     2023 2023 2023                   2023  2023 2023  2023     2024    2024 2024                 2024
  Month     April          May      June July Aug.                   Sept. Oct. Nov.  Dec.     Jan.    Feb. Mar.                 April
       1                   16       47   77   108                    139   169  200   230      261     292  321                  352
       2                   17       48   78   109                    140   170  201   231      262     293  322                  353
       3                   18       49   79   110                    141   171  202   232      263     294  323                  354
       4                   19       50   80   111                    142   172  203   233      264     295  324                  355
       5                   20       51   81   112                    143   173  204   234      265     296  325                  356
       6                   21       52   82   113                    144   174  205   235      266     297  326                  357
       7                   22       53   83   114                    145   175  206   236      267     298  327                  358
       8                   23       54   84   115                    146   176  207   237      268     299  328                  359
       9                   24       55   85   116                    147   177  208   238      269     300  329                  360
  10                       25       56   86   117                    148   178  209   239      270     301  330                  361
  11                       26       57   87   118                    149   179  210   240      271     302  331                  362
  12                       27       58   88   119                    150   180  211   241      272     303  332                  363
  13                       28       59   89   120                    151   181  212   242      273     304  333                  364
  14                       29       60   90   121                    152   182  213   243      274     305  334                  365
  15        0              30       61   91   122                    153   183  214   244      275     306  335                  366
  16        1              31       62   92   123                    154   184  215   245      276     307  336
  17        2              32       63   93   124                    155   185  216   246      277     308  337
  18        3              33       64   94   125                    156   186  217   247      278     309  338
  19        4              34       65   95   126                    157   187  218   248      279     310  339
  20        5              35       66   96   127                    158   188  219   249      280     311  340
  21        6              36       67   97   128                    159   189  220   250      281     312  341
  22        7              37       68   98   129                    160   190  221   251      282     313  342
  23        8              38       69   99   130                    161   191  222   252      283     314  343
  24        9              39       70   100  131                    162   192  223   253      284     315  344
  25        10             40       71   101  132                    163   193  224   254      285     316  345
  26        11             41       72   102  133                    164   194  225   255      286     317  346
  27        12             42       73   103  134                    165   195  226   256      287     318  347
  28        13             43       74   104  135                    166   196  227   257      288     319  348
  29        14             44       75   105  136                    167   197  228   258      289     320  349
  30        15             45       76   106  137                    168   198  229   259      290          350
  31                       46            107  138                          199        260      291          351

                                                                           Example 3. Your required installment for each payment due date is 
                                                                           $4,000. You made the following estimated tax payments.
Worksheet for Form 2210, Part III,                                                    Date     Payments
Section B—Figure the Penalty (Penalty Worksheet)                                      04/30/23 $2,000
Line 1b. If more than one payment was applied to fully pay the                        06/15/23 $3,000
underpayment amount in a column (line 1a), enter on line 1b the date                  09/15/23 $4,000
and amount applied up to the underpayment amount. If a payment was                    01/15/24 $4,000
more than the underpayment amount, enter the excess in the next 
column with the same date. However, for each column, only enter 
payments you made or plan to make after the date at the top of the         On line 1a, column (a), shows $4,000 and columns (b) through (d) show 
column. Do not enter any withheld federal income tax and excess social     $3,000. Enter “04/30 $2,000” and “06/15 $2,000” on line 1b, column (a). 
security or tier 1 RRTA on line 1b.                                        The remaining $1,000 ($3,000 – $2,000) of the June 15 payment cannot 
                                                                           be entered on line 1b, column (b), because the payment was not made 
                                                                           after 06/15/23, and is already used to reduce the underpayment on 

6                                                                                              Instructions for Form 2210 (2023)

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Worksheet for Form 2210, Part III, Section B—Figure the Penalty 
(Penalty Worksheet)                                                                                                                                         Keep for Your Records
Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the 
same manner. If multiple estimated tax payments are applied to the underpayment amount in a column of line 1a, 
you’ll need to make more than one computation for that column.

                                                                                                   Payment Due Dates
                                                                                        (a)        (b)                                                            (c)          (d)
                                                                                    04/15/23      06/15/23                                                       09/15/23      01/15/24

1a Enter your underpayment from Part III, Section A, line 17 . . . . .        1a
1b Date and amount of each payment applied to the underpayment 
   in the same column. Don't enter more than the underpayment 
   amount on line 1a for each column (see instructions).
   Note. Your payments are applied in the order made first to any 
   underpayment balance in an earlier column until that 
   underpayment is fully paid.                                                1b
Rate Period 1: April 16, 2023–June 30, 2023
2  Computation starting dates for this period . . . . . . . . . . . . . . . . 2     04/15/23      06/15/23
                                                                                  Days:      Days:
3  Number of days from the date on line 2 to the date the amount 
   on line 1a was paid or 06/30/23, whichever is earlier . . . . . . . .      3

4  Underpayment                Number of days
         on line 1a      ×        on line 3             × 0.07
                                  365                                          4  $          $
Rate Period 2: July 1, 2023–September 30, 2023
5  Computation starting dates for this period . . . . . . . . . . . . . . . . 5     06/30/23      06/30/23                                                       09/15/23
                                                                                  Days:      Days:                                                          Days:
6  Number of days from the date on line 5 to the date the amount 
   on line 1a was paid or 09/30/23, whichever is earlier . . . . . . . .      6

7  Underpayment                Number of days
         on line 1a      ×        on line 6             × 0.07
                                  365                                          7  $          $                                                              $
Rate Period 3: October 1, 2023–December 31, 2023
8  Computation starting dates for this period . . . . . . . . . . . . . . . . 8     09/30/23      09/30/23                                                       09/30/23
                                                                                  Days:      Days:                                                          Days:
9  Number of days from the date on line 8 to the date the amount 
   on line 1a was paid or 12/31/23, whichever is earlier . . . . . . . .      9

10 Underpayment                Number of days
         on line 1a      ×        on line 9             × 0.08
                                  365                                          10 $          $                                                              $
Rate Period 4: January 1, 2024–April 15, 2024
11 Computation starting dates for this period . . . . . . . . . . . . . . .   11    12/31/23      12/31/23                                                       12/31/23      01/15/24
                                                                                  Days:      Days:                                                          Days:         Days:
12 Number of days from the date on line 11 to the date the amount 
   on line 1a was paid or 04/15/24, whichever is earlier . . . . . . . .      12

13 Underpayment                Number of days
         on line 1a      ×        on line 12            × 0.08
                                  366                                          13 $          $                                                              $             $
14 Penalty. Add all amounts on lines 4, 7, 10, and 13 in all columns. Enter the total here and on line 19 of Part 
   III, Section B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            14 $

Instructions for Form 2210 (2023)                                                                                                                                                      7

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line 1a, column (b). Also enter “09/15 $3,000” on line 1b, column (b), Additional information. Estates and trusts, see Notice 87-32.
because $3,000 of the $4,000 September payment must be used to fully
pay the June underpayment. Also enter “01/15 $3,000” on line 1b, Individuals filing Form 1040-NR. If you’re filing Form 1040-NR and
column (c), because $3,000 of the $4,000 January payment must be you didn't receive wages as an employee subject to U.S. income tax
used to fully pay the September underpayment. Do not enter any withholding, follow these modified instructions for Schedule AI.
payment on line 1b, column (d). 1. Skip column (a).
Line 3. If more than one payment was applied to an underpayment on 2. Beginning with column (b), enter on line 1 your income for the
line 1a, enter the number of days each payment was late. period that is effectively connected with a U.S. trade or business.
Example 4. Using the same facts as Example 3 above, enter “15” 3. Increase the amount on line 19 by the amount determined by
(number of days from 04/15 to 04/30) and “61” (number of days from multiplying your income for the period that isn't effectively
04/15 to 06/15) on line 3, column (a) (see illustration under Example 5 connected with a U.S. trade or business by the following.
below). • In column (b), 72%.
Line 4. Make the computation requested on line 4 and enter the result. If • In column (c), 45%.
more than one payment was required to fully satisfy an underpayment • In column (d), 30%.
amount, make a separate computation for each payment. See Example 5 However, if you can use a treaty rate lower than 30% for all your
below. income during the year that isn’t effectively connected with a U.S.
Example 5. Assume the same facts as in Example 3, earlier. On trade or business, use the percentages determined by multiplying
line 4, enter the penalty for each underpayment: “$5.75” ($2,000 × (15 ÷ your treaty rate by 2.4, 1.5, and 1, respectively.
365) × 0.07) and “$23.40” ($2,000 × (61 ÷ 365) × 0.07). The entries are If different treaty rates are applicable, substitute your weighted
illustrated below. average treaty rate during the year for the treaty rate in the previous
(a) sentence. For example, if you have $1,000 of income during the
year that isn’t effectively connected with a U.S. trade or business,
2 04/15/23 and $500 is subject to a 15% treaty rate, $200 is subject to a 5%
3 Days: 15 Days: 61 treaty rate, and $300 is subject to a 30% treaty rate, the weighted
average treaty rate would be 17.5%. You would use the
4 $5.75 $23.40 percentages for columns (b), (c), and (d) determined by multiplying
17.5% by 2.4, 1.5, and 1, respectively.
Column (a) is fully paid in the second rate period; therefore, lines 6, 7, 4. Enter on line 24, column (b), one-half of the amount from Form
9, 10, 12, and 13 for column (a) would be blank. Continue with the 2210, Part I, line 9. In columns (c) and (d), enter one-fourth of that
underpayment in columns (b), (c), and (d) in the same manner. amount.
5. Skip column (b) of lines 22 and 25.
Note. If an underpayment balance remains for the remaining rate
periods, calculate the penalty using the same steps as explained above, Part I—Annualized Income Installments
but use the days and interest rates on lines 6 and 7 for rate period 2,
lines 9 and 10 for rate period 3, and lines 12 and 13 for rate period 4. To figure the amount of each required installment, Schedule AI selects
the smaller of the annualized income installment or the regular
installment (that has been increased by the amount saved by using the
Schedule AI—Annualized Income annualized income installment method in figuring any earlier
Installment Method installments).
If your income varied during the year because, for example, you operated
your business on a seasonal basis or had a large capital gain late in the Line 1
year, you may be able to lower or eliminate the amount of one or more
required installments by using the annualized income installment For each period (column), figure your total income minus your
method. Use Schedule AI to figure the required installments to enter on adjustments to income. Include your share of partnership or S
Form 2210, Part III, line 10. corporation income or loss items for the period.
If you use Schedule AI for any payment due date, you must use it If you’re self-employed, be sure to take into account the deductible
! for all payment due dates. part of your self-employment tax.
CAUTION

To use the annualized income installment method to figure the Line 2
penalty, you must do all of the following.
1. Complete Schedule AI, Part I (and Part II, if necessary). Enter the Estates and trusts don't use the amounts shown in columns (a) through
amounts from Schedule AI, Part I, line 27, columns (a) through (d), (d). Instead, use 6, 3, 1.71429, and 1.09091, respectively, as the
in the corresponding columns of Form 2210, Part III, line 10. annualization amounts.
2. Complete Part III to figure the penalty. This includes completing the
penalty worksheet in the instructions. Line 6
3. Check box C in Part II.
If you itemized deductions, multiply line 4 of each column by line 5 and
4. For each period shown on Schedule AI, figure your income and enter the result on line 6.
deductions based on your method of accounting. If you use the
cash method of accounting (used by most people), include all
income actually or constructively received during the period and all Line 7
deductions actually paid during the period.
If you’re a resident of India and a student or business apprentice, enter
5. Attach Form 2210, Parts I, II, III, and Schedule AI to your return. your standard deduction from Form 1040-NR, line 12.
Note. Each period (see the top of Schedule AI) includes amounts from
the previous period(s). Line 9
• Period (a) includes items for January 1 through March 31.
• Period (b) includes items for January 1 through May 31. Enter your deduction for qualified business income. For information on
• Period (c) includes items for January 1 through August 31. how to compute your deduction for qualified business income, see the
• Period (d) includes items for the entire year. instructions for Forms 8995 and 8995-A.

8 Instructions for Form 2210 (2023)

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2023 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet                                                                                            Keep for Your Records
                                                                                                                                                                             
1. Enter the amount from the appropriate worksheet.
     •   Line 3 of your 2023 Estimated Tax Worksheet. (Worksheet 2-1 in Pub. 
        505)
     •   Line 3 of Worksheet 2-6 in Pub. 505 (use if you will exclude or deduct 
        foreign earned income or housing) . . . . . . . . . . . . .           . . . . . . . . . . . . .   1.                              
2. Enter your qualified dividends expected for 1                              2.                          
    2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter your net capital gain expected for 20231   . . . . . .               3.                          
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4.                              
5. Enter your 28% rate gain or loss expected for 2                            5.                          
    2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Enter your unrecaptured section 1250 gain expected for 
    2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6.                          
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . .      7.                          
8. Enter the smaller of line 3 or line 7  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       8.                              
9. Subtract line 8 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    9.                              
10. Subtract line 9 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .         10.                             
11. Enter the smaller of line 1 or $89,250 ($44,625 if single 
    or married filing separately, or $59,750 if head of 
    household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    11.                         
12. Enter the smaller of line 10 or line 11 . . . . . . . . . . . .           12.                         
13. Subtract line 4 from line 1. If zero or less, 
    enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.                         
14. Enter the larger of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    14.                           
    Note. If line 11 and line 12 are the same, skip line 15 and go to line 16.
15. Subtract line 12 from line 11. This is the amount taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               15.                           
    Note. If lines 1 and 11 are the same, skip lines 16 through 36 and go to line 37.
16. Enter the smaller of line 1 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       16.                             
17. Enter the amount from line 15. If line 15 is blank, enter -0- . . . . . . . . . . . . . .             17.                             
18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . .           18.                             
19. Enter:
     •  $492,300 if single,
     •  $276,900 if married filing separately,
     •  $553,850 if married filing jointly or surviving spouse, or
     •  $523,050 if head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         19.                             
20. Enter the smaller of line 1 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      20.                             
21. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . .       21.                         
22. Subtract line 21 from line 20. If zero or less, 
    enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.                         
23. Enter the smaller of line 18 or line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     23.                           
24. Multiply line 23 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  24.  
25. Add line 17 and line 23. If line 1 equals the sum of lines 21 and 23, then skip 
    lines 26 through 36 and go to line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . .         25.                             
26. Subtract line 25 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   26.                           
27. Multiply line 26 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  27.  
28. Enter the smaller of line 3 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       28.                             
29. Add lines 4 and 14 . . . . . . . . . . . . . . . . . . . . . . . . .      29.                         
30. Enter the amount from line 1 above    . . . . . . . . . . . . .           30.                         
31. Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . . . . . . . . . .           31.                             
32. Subtract line 31 from line 28. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         32.                           
33. Multiply line 32 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  33.  
    Note. If line 5 is zero or blank, skip lines 34 through 36 and go to line 37 .
34. Add lines 14, 15, 23, 26, and 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      34.                           
35. Subtract line 34 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  35.                           
36. Multiply line 35 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  36.  
37. Figure the tax on the amount on line 14 from the 2023 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      37.  
38. Add lines 24, 27, 33, 36, and 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    38.
                                                                                                                                                                        (Continued on next page)

Instructions for Form 2210 (2023)                                                                                                                                           9

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2023 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet (Continued)
39. Figure the tax on the amount on line 1 from the 2023 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39.
40. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 38 40.
or line 39 here and on Part I, line 4 (or line 4 of Worksheet 2-6 in Pub. 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 If you expect to deduct investment interest expense, don’t include on this line any qualified dividends or net capital gain that you will elect to treat as
investment income.
2 This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the
Instructions for Schedule D (Form 1040) for more information.

Line 12 Line 28
Form 1040, 1040-SR, or 1040-NR filers, enter -0- in each column. Generally, to figure your net earnings from self-employment on line 28,
Estates and trusts, use the exemption amount shown on your return. multiply your net profit from all trades or businesses for each period by
92.35% (0.9235).
Line 14 However, if your Form W-2 showed church employee income or you
deducted Conservation Reserve Program payments on your
To compute the tax, see the instructions for your tax return for the Schedule SE, use a separate Schedule SE as a worksheet to calculate
applicable Tax Table or worksheet to use. For example, Form 1040 or net earnings from self-employment for each period. For this purpose, net
1040-SR filers can use the Tax Table; Tax Computation Worksheet; earnings from self-employment is the amount on Schedule SE, line 6.
Qualified Dividends and Capital Gain Tax Worksheet; Schedule D Tax
Worksheet; Foreign Earned Income Tax Worksheet; Schedule J; or Form Line 30
8615, Tax for Certain Children Who Have Unearned Income.
If you filed Form 4137, Social Security and Medicare Tax on Unreported
Line 16 Tip Income, or Form 8919, Uncollected Social Security and Medicare
Tax on Wages, use the following instructions to figure the additional
Enter all of the other taxes you owed because of events that occurred amount to include in the appropriate columns of line 30.
during the months shown in the column headings. Include the same • Form 4137: Include the actual unreported tips for the period subject
taxes used to figure Form 2210, Part I, line 2 (except self-employment to social security tax. This will be the amount on Form 4137, line 10,
tax), plus the tax from Form 4972, Tax on Lump-Sum Distributions; Form when the form is completed for a specific period.
8814, Parents' Election To Report Child's Interest and Dividends; and • Form 8919: Include the actual wages for the period from which the
any alternative minimum tax (AMT). social security tax wasn't withheld. This will be the amount on Form
8919, line 10, when the form is completed for a specific period.
To figure the AMT, Form 1040 or 1040-SR filers use Form 6251; Paperwork Reduction Act Notice. We ask for the information on this
estates and trusts use Schedule I (Form 1041). Figure alternative form to carry out the Internal Revenue laws of the United States. You’re
minimum taxable income based on your income and deductions during required to give us the information. We need it to ensure that you’re
the periods shown in the column headings. Multiply this amount by the complying with these laws and to allow us to figure and collect the right
annualization amounts shown for each column on Schedule AI, line 2, amount of tax.
before subtracting the AMT exemption.
You aren’t required to provide the information requested on a form
Line 18 that is subject to the Paperwork Reduction Act unless the form displays a
valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
For each column, enter the credits you’re entitled to because of events material in the administration of any Internal Revenue law. Generally, tax
that occurred during the months shown in the column headings. These returns and return information are confidential, as required by section
are the credits you used to arrive at the amounts on lines 1 and 3 of Part 6103.
I, Required Annual Payment.
The time needed to complete and file this form will vary depending on
When figuring your credits, annualize any item of income or individual circumstances. The estimated burden for individual taxpayers
deduction used to figure each credit. For example, if your earned income filing this form is approved under OMB control number 1545-0074 and is
(and AGI) for the first period (column (a)) is $8,000 and you qualify for the included in the estimates shown in the instructions for their individual
earned income credit (EIC), use your annualized earned income income tax return. The estimated burden for all other taxpayers who file
($32,000) to figure your EIC for column (a). this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . 13 min.
Part II—Annualized Self-Employment Tax Learning about the law or the form. . . . . . . . . . . . . . 50 min.
If you had net earnings from self-employment during any period, Preparing the form. . . . . . . . . . . . . . . . . . . . . . . 3 hr., 42 min.
complete Part II for that period to figure your annualized self-employment
tax. Copying, assembling, and sending the form to the IRS. . 41 min.
If you’re married and filing a joint return and both you and your
spouse had net earnings from self-employment, complete a separate
Part II for each spouse. Enter on line 15 of Schedule AI, Part I, the If you have comments concerning the accuracy of these time
combined amounts from line 36 of each spouse's Part II. estimates or suggestions for making this form simpler, we’d be happy to
hear from you. See the instructions for the tax return with which this form
Any Additional Medicare Tax on self-employment income will be is filed.
computed in Part I.

10 Instructions for Form 2210 (2023)

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