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.                        Attachment2021
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 2020 or 2021, but not for both years, and line 10 below is smaller than line 7 
           below.
Part II       Figure Your Underpayment
1     Enter your 2021 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 2020 tax return. (See instructions if your 2021 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, 2022, and any federal income tax and 
      excess social security or tier 1 railroad retirement tax withheld during 2021  .    . .   . . .  .         .  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, 2022, whichever is earlier  .    . .  .         .  14      /         / 22

15    Number of days from January 15, 2022,  tothe date on line 14  .         . . . .     . .   . . .  .         .  15
                  Underpayment           Number of days on line 15 
16    Penalty.                         ×                            × 0.03
                         on line 13               365
      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 (2021)