R-210NRA (1/21)                                                                                                    2020
                               Underpayment of Individual Income Tax Penalty 
                                             Computation 2020 Taxable Year                  Attach Form R-210NRA to  
                                                                                            your Form IT-540B-NRA
                                              Nonresident Professional Athlete

                                                                                                        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

3 Enter the smaller of Line 1 or Line 2.                                                                                   00

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.  See              00              00                        00                   00
   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 from the previous period 
7                                                                             00                        00                   00
   can be a positive 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
   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.
11 Exception 2 – prior year’s tax liability  

12 Exception 3 – prior year’s income  
                                                                                                               no exception  
13 Exception 4 – annualized income                                                                                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-NRA, Line 28 if you 
19                                                                                                                           00
   have an overpayment. Enter the total here and on Form IT-540B-NRA, Line 41 if you have a balance due.