R-210NRA (1/17)
                               Underpayment of Individual Income Tax Penalty                                 2016
                                            Computation 2016 Taxable Year
                                            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  2016 tax liability - See instructions.                                                                              00

2  2015 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              04/15/16    06/15/16                 09/15/16              01/15/17
   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.   If you meet this exception, you do not owe an underpayment penalty. STOP – 
10
   You do not need to file this form.
11 Exception 2 – Prior Year’s Tax Liability                00                       00          00                      00

12 Exception 3 – Prior Year’s Income.                      00                       00          00                      00
13 Exception 4 – Annualized Income                         00                       00          00        no exception  
                                                                                                             available
14 Exception 5 – Installment Period Income                 00                       00          00                      00
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
   Penalty – Add amounts on Line 18. Enter the total here and on Form IT-540B-NRA, Line 30 if you have an 
19                                                                                                                      00
   overpayment. Enter the total here and on Form IT-540B-NRA, Line 43 if you have a balance due.