Underpayment of Estimated Tax by                                          OMB No. 1545-0140
Form  2210-F
                                               Farmers and Fishermen
Department of the Treasury                   Attach to Form 1040, 1040-SR, 1040-NR, or 1041.                      2023
                                                                                                                  Attachment 
Internal Revenue Service         Go to www.irs.gov/Form2210F for instructions and the latest information.         Sequence No. 06A
Name(s) shown on tax return                                                                                    Identifying number

Generally, you don’t need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form
2210-F only if one or both of the boxes in Part I apply to you. If you don’t need to file Form 2210-F, you can still use it to 
figure your penalty. Enter the amount from line 16 on the penalty line of your return, but don’t attach Form 2210-F.
Part I    Reasons for Filing.Check applicable boxes. If neither applies, don’t file Form 2210-F.
A        You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the 
         instructions.
B        You filed or are filing a joint return for either 2022 or 2023, but not for both years, and line 10 below is smaller than line 7 
         below.
Part II   Figure Your Underpayment
1     Enter your 2023 tax after credits from Form 1040, 1040-SR, or 1040-NR, line 22; or Form 1041, 
      Schedule G, line 3  .   .  . .    .  . . . . .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    1
2     Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net 
      Investment Income Tax (see instructions)  .  .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    2
3     Add lines 1 and 2. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F    .  .   . .    3
4     Refundable credits (see instructions)  . . . .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    4
5     Reserved for future use  .   .    .  . . . . .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    5 
6     Current year tax. Subtract line 4 from line 3. If less than $1,000, stop; you don’t owe a penalty. 
      Don’t file Form 2210-F     . .    .  . . . . .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    6
7     Multiply line 6 by 66 2/3% (0.667)  .  . . . .  .   .    .  . .  .  . .       7
8     Withholding taxes. Don’t include any estimated tax payments on this line. See instructions  .     . .    8
9     Subtract line 8 from line 6. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F   .    9
10    Enter the tax shown on your 2022 tax return. (See instructions if your 2023 filing status changed to 
      or from married filing jointly.)  .  . . . . .  .   .    .  . .  .  . .     . .  . .    .  .  .   . .    10 
11    Required annual payment. Enter the smaller of line 7 or line 10     . .     . .  . .    .  .  .   . .    11
      Note: If line 8 is equal to or more than line 11, stop here; you don’t owe the penalty.       Don’t file 
      Form 2210-F unless you checked box  Babove.
12    Enter the estimated tax payments you made by January 15, 2024, and any federal income tax and 
      excess social security or tier 1 railroad retirement tax withheld during 2023  . . .    .  .  .   . .    12
13    Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you don’t owe 
      the penalty. Don’t file Form 2210-F unless you checked box B above .        . .  . .    .  .  .   . .    13
Part III  Figure the Penalty

14    Enter the date the amount on line 13 was paid or April 15, 2024, whichever is earlier  .   .  .   . .    14                / / 24

15    Number of days from January 15, 2024,  tothe date on line 14  .     . .     . .  . .    .  .  .   . .    15

16    Penalty. Underpayment      ×      Number of days on line 15 ×   0.08
                 on line 13                    366
      Enter here and on Form 1040, 1040-SR, or 1040-NR, line 38; or Form 1041, line 27  .        .  .   . .    16
For Paperwork Reduction Act Notice, see separate instructions.                      Cat. No. 11745A               Form 2210-F (2023)