R-210NR (1/21)                                                                                                             2020
                                 Underpayment of Individual Income Tax Penalty 
                                            Computation 2020      Taxable Year                      Attach Form R-210NR to  
                                                                                                       your Form IT-540B
                                    Nonresident and Part-Year Resident Filers

                                                                                                         PLEASE PRINT OR TYPE
                         Name as shown in the order on tax return                                   Social Security Number
Yours                                                                                       Yours

Spouse’s                                                                                    Spouse’s

Section 1 – Required Annual Payment Computation
1  2020 tax liability – See instructions.                                                                                    00

2  2019 tax liability – See instructions.                                                                                    00

   Enter the smaller of Line 1 or Line 2. If no return was filed for 2019 or you filed as a 
3                                                                                                                            00
   part-year resident for 2019, use the amount from Line 1.
4  Number of payments required for year
Section 2 – Underpayment Computation               04/15/20               06/15/20               09/15/20       01/15/21
   Required payment - From Section 1, divide 
5  amount on Line 3 by the amount on Line 4.                      00               00                     00                 00
   See instructions. 
6  Amount paid for each period – See instructions.                00               00                     00                 00
   Carryforward - Overpayment or 
   underpayment from previous period on Line 
   9 of each column. Carryforward amounts 
7  from the previous period can be a positive                                      00                     00                 00
   number or a negative number.
   Note: No carryforward amount can be 
   shown for the first period. See instructions.
8  Amount available for period. Add Lines 6 and 7.                00               00                     00                 00
   Underpayment or overpayment - Subtract Line 
   5 from Line 8. A positive number indicates an 
9 overpayment. A negative number indicates an                     00               00                     00                 00
   underpayment. Move the number on this line to 
   Line 7 in next column.
Section 3 – Exceptions                             04/15/08               06/16/08          09/15/08            01/15/09
   Exception 1 – See worksheet on page 3 of the instructions. If you meet this exception, you do not owe an underpayment penalty.  
10
   STOP – You do not need to file this form. If you filed as a part-year resident in 2019, exceptions 2 and 3 do not apply.
11 Exception 2 – prior year’s tax liability 

12 Exception 3 – prior year’s income 
13 Exception 4 – annualized income                                                                              no exception 
                                                                                                                available
14 Exception 5 – installment period income 
Section 4 – Penalty Computation
15 Amount of underpayment (from Line 9 above)                     00               00                     00                 00

16 Date of payment – See instructions.

17 Number of days from due date of installment

18 Penalty – See instructions.                                    00               00                     00                 00
   Underpayment penalty – Add amounts on Line 18. Enter the total here and on Form IT-540B, Line 34 if you 
19                                                                                                                           00
   have an overpayment. Enter the total here and on Form IT-540B, Line 47 if you have a     balance due.