180018
                                            2016 KANSAS
K-210(Rev. 8-18) 
                                   UNDERPAYMENT OF ESTIMATED TAX 
                                            (INDIVIDUAL INCOME TAX)

Name as shown on Form K-40                                                                                            Social Security Number 

CURRENT AND PRIOR YEAR INFORMATION 

1. Amount from line 18, 2016 Form K-40 ..........................................................................  1 
2. Multiply line 1 by 90% (farmers and fishers multiply by 66 2/3%)    .................................           2 
3. Prior year’s tax liability (from line 18, 2015 Form K-40)    ................................................   3 
4. Enter the total amount of your 2016 Kansas income tax withheld    ................................              4 

        NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day. 

PART I – EXCEPTIONS TO THE PENALTY                                            1/1/16 - 4/15/16    1/1/16 - 6/15/16    1/1/16 - 9/15/16                1/1/16 - 1/15/17 
                                                                              25% of line 4       50% of line 4       75% of line 4                   100% of line 4 
5.  Cumulative total of your 2016 withholding    ................        5 
6. Cumulative timely paid estimated tax payments
                                                                         6 
    from January through each payment due date    ......... 
7. Total amount withheld and timely paid estimate
    payments (add lines 5 and 6)  ....................................   7 
                                                                              25% of line 2 or 3  50% of line 2 or 3  75% of line 2 or 3              100% of line 2 or 3 
8. Exception 1 – Cumulative amount from either line 2 
                                                                         8 
    or line 3, whichever is less ........................................
                                                                              22.5% of tax        45% of tax          67.5% of tax                    90% of tax 
9. Exception 2 – Tax on annualized 2016 income; 
                                                                         9a 
    enclose computation. (Farmers/fishers use line 9b)   .... 
                                                                                                                                                      66.66% of tax 
                                                                         9b 

PART II – FIGURING THE PENALTY
10. Amount of underpayment. Enter the sum of line 8 
    less line 7; line 9a less line 7; or, line 9b less line 7,           10 
    whichever is applicable  ............................................
11. Due date of each installment....................................     11    4/15/16            6/15/16             9/15/16                         1/15/17 

12. Number of days from the due date of the installment 
    to the due date of the next installment or 12/31/16,  12                   61                 92                  107 
    whichever is earlier. If paid late, see instructions  ..... 

13. Number of days from 1/15/17  to date paid or 4/15/17,                13                                           15 
    whichever is earlier. If paid late, see instructions  ..... 
            	 	 
14. Line 12        X  4% X amount on line 10  .........................  14 
      366 
15. Line 13                                                                15 
                   X  5% X amount on line 10  .........................
      365 
16.  Penalty (add lines 14 and 15)  ..................................   16 

17.  Total penalty. Add amounts on line 16 and enter the total here and on line 32, Estimated Tax Penalty,                                         17 
    on the back of Form K-40 ..................................................................................................................... 

                                         INSTRUCTIONS FOR SCHEDULE K-210 
                  If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day. 

          WHO MAY USE THIS SCHEDULE                                            This exception applies if the amount on line 7 exceeds the amount  
                                                                               on line 9a or 9b (as applicable). If you are a farmer or fisher, you will 
    If  you  are  an  individual  taxpayer  (including  farmer  or  fisher),   only complete the last column on line 9b. 
use this schedule to determine if your income tax was fully paid 
throughout the year by withholding and/or estimated tax payments.              For example, to figure the first column, total your income from 
If  your  2016  tax  due  (line  18  of  Form  K-40  —  DO  NOT  include       January  1  to  March  31,  2016  and  multiply  by  4.  Subtract  your 
compensating tax from line 19 of the K-40), less withholding and tax           deductions (standard or itemized) and your exemption allowance 
credits (excluding estimated tax payments made) is $500 or more,               amount. Using this net annualized income figure, compute the tax. 
you may be subject to an underpayment of estimated tax penalty                 Multiply the tax by the percentage rate in the first column. 
and must complete this form.                                                   Repeat these instructions for the remaining three columns, using 
    Taxpayers  (other  than  farmers  or  fishers)  are  not  required  to     the multiplication factors given above to annualize the income               
make a payment for the January 15th quarter if a Form K-40 was                 for that period. Enclose a schedule showing your computation of 
filed and the tax was paid in full on or before January 31, 2017.              annualized income and tax amounts. If the amount on line 7 (for 
    Farmers and Fishers: If at least two-thirds of your annual gross           each column) is equal to or greater than the amount on line 9a 
income  is  from  farming  or  fishing  and  you  filed  Form  K-40  and       (for each column), or line 9b, for farmers or fishers –  no penalty  
paid the tax on or before March 1, 2017, you may be exempt from                is due and no further entries are required. 
any penalty  for underpayment  of estimated tax. If exempt, write 
“Exempt–farmer/fisher” on line 1 and do not complete the rest of                            PART II – FIGURING THE PENALTY 
this schedule. If you meet this gross income test, but you did not file 
                                                                               LINE 10: Enter on line 10 the amount of underpayment of tax, 
a return and pay the tax on or before March 1, 2017, you must use 
                                                                               which is the 
this schedule to determine if you owe a penalty for underpayment                            lesser of one of the following computations: 
of estimated tax.                                                                                   • Line 8 less line 7; or,
                                                                                                    • Line 9a less line 7; or,
           COMPLETING THIS SCHEDULE                                                                 • Line 9b less line 7
    Enter your name and your Social Security number in the space               LINE 11: This line contains the due date of each installment for 
provided at the top of this schedule.                                          a calendar year taxpayer. 
    LINES 1 through 4: Complete these lines based on information               LINE 12: The number of days on line 12 are precomputed for 
on your income tax return for this tax year and last tax year.                 a calendar  year taxpayer that made timely payments. If you did 
    If you did not file an income tax return for the prior tax year, or if you not make timely payments, you should disregard the precomputed 
    did file a return but your income tax balance (line 18, Form K-40)         number of days on line 12 and compute the number of days on 
    was zero, then enter zero on line 3 of this schedule.                      each quarter to the date paid. 
           PART I – EXCEPTIONS TO THE PENALTY                                  EXAMPLE: If you paid the 6/15/16 installment on 6/28/16 the  
                                                                               number of days to enter on line 12, column 2 will be computed 
    You are NOT subject to a penalty if your 2016 tax payments                 from 6/15/16 to 6/28/16, which equals 13 days. If you then 
(line 7) equal or exceed the amounts for one of the exceptions (lines          paid the next quarter timely at 9/17/16, the number of days 
8 or 9a or 9b) for the same payment period.                                    will be from 9/15/16 to 1/15/17, which equals the 122 days 
    LINE 5: Multiply  the amount on line 4 by the percentage shown             (107 already entered + 15). 
in each column of line 5.                                                      LINE 13: The penalty rate begins in column 3 for a calendar 
    LINE 6: Enter the cumulative amount of timely paid estimated               year taxpayer, therefore no entry is required in columns 1 and 2. 
tax payment made in each quarter. For example, Column 3 will be                The 15 days in the 3rd column are from 1/1/17 to 1/15/17. If you did 
the total of your withholding and estimated tax payments made from             not make timely payments, you should disregard the precomputed 
January 1 through September 15, 2016.                                          number of days on line 13 and compute the number of days on 
                                                                               each quarter to the date paid. 
    LINE 7: For each column, add lines 5 and 6 and enter the result 
on line 7.                                                                           •	 If you file your return prior to 1/15/17, enter in the third column
    LINE 8: Exception 1 applies if the amount on line 7 of a column                     the number of days from 1/1/16 to the date filed and disregard
equals or exceeds the amount on line 8 for the same column.     Multiply                the precomputed number of days (15) entered on line 13.
line 2 or 3 (whichever is less) by the percentages shown in each                        • The fourth column  must be completed  by you. Enter the
column of line 8. If the amount on line 7 (for each column) is equal                    number of days from 1/15/17 to the date the return was filed
to or greater than the amount on line 8 (for each column) – no                          and paid.
penalty is due and no further entries are required.                            LINES 14 and 15: Penalty is computed to 12/31/16 at 4% and at 
    LINE 9: Exception 2 applies if your 2016 tax payments equal or             5% from 1/1/17 to the date the tax was paid, or 4/15/17, whichever 
exceeds 90% (66 2/3% for farmers and fishers) of the tax on your               is earlier. 
annualized income for these 2016 periods:                                      LINE 16: For each column, add lines 14 and 15 and enter the 
    January 1 – March 31                 Multiply income by 4                  result on line 16. 
    January 1 – May 31                   Multiply income by 2.4                LINE 17: Add the amounts on line 16 together and enter the 
    January 1 – August 31                Multiply income by 1.5                result on line 17.  Also enter this amount on Form K-40, line 31, 
    January 1 – December 31              Multiply income by 1                  Estimated Tax Penalty.