IT-210                Underpayment of  Estimated Tax by Individuals
    REV.7-20       W                                                      (Enclose this form with your Personal Income Tax Return)
                                                                                                                                                                             2020
                                                                          PART I: All  filers must complete this part
1. Enter your 2020 tax as shown on line 8 of Form IT-140...........................................................................................                      1                   .00
2. Enter the credits against your tax from your return.............................................                       2                             .00
3. Tax after credits (subtract line 2 from line 1)..............................................................................................................         3                   .00
 4. Tax withheld......................................................................................................... 4                             .00
5. Subtract line 4 from line 3.......................................................................................................................................... 5                   .00
               IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM! YOU ARE NOT SUBJECT TO THE PENALTY.
6. Multiply line 3 by ninety percent (.90).................................................................               6                             .00
7. Enter the tax after credits from your 2019 return (see instructions)....................                               7                             .00
8. Enter the smaller of line 6 or line 7 (if line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6)..                                          8                   .00
REFER TO THE INSTRUCTIONS TO DETERMINE YOUR OPTIONS FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY.
                                      Dඍගඍකඕඑඖඍඡ඗ඝක඘ඍඖඉඔගඡඊඡඋ඗ඕ඘ඔඍගඑඖඏ ඉකග                                                 P  II, Pඉකග III,඗ක ඉකග P  IV.
9. If you are requesting a waiver of the penalty calculated, check here and attach your written request (see form on page 47)...............................

10. If you are a qualified farmer (see instructions for income on page 27), check here................................................................................................
11. If you used Part IV on the reverse side to apply the tax withheld to the period when the corresponding income was actually received rather
    than in equal amounts on the payment due dates, check here...............................................................................................................................
PART II: If you are using the ANNUALIZED INCOME WORKSHEET to compute your underpayment and penalty, complete the worksheet below.
     ANNUALIZED INCOME WORKSHEET                                               1/1/20 – 3/31/20                           1/1/20 – 5/31/20          1/1/20 – 8/31/20            1/1/20– 12/31/20

1. Federal adjusted gross income year-to-date..........                                      .00                                      .00                                  .00               .00
2. Annualized amounts...............................................                    4                                     2.4                       1.5                         1
3. Annualized income (line 1 X line 2)........................                               .00                                      .00                                  .00               .00

4. Modifications to income (see instructions)............                                     .00                                      .00                                  .00               .00
5. West Virginia adjusted gross income (combine lines 3 and 4)                               .00                                      .00                                  .00               .00
6. Exemption allowance.............................................                          .00                                      .00                                  .00               .00
7.West Virginia taxable income (see instructions)                                            .00                                      .00                                  .00               .00
8. Annualized tax........................................................                    .00                                      .00                                  .00               .00
9. Credits against tax.................................................                      .00                                      .00                                  .00               .00
   DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS!
10.Subtract line 9 from line 8 (if less than zero, enter zero)                               .00                                      .00                                  .00               .00
11. Applicable percentage......................................                   22.5%                                      45%                      67.5%                         90%
12. Multiply line 10 by line 11................................                              .00                                      .00                                  .00               .00
13. Add the amounts in all previous columns of line 19                                                                                .00                                  .00               .00
14.Subtract line 13 from line 12 (if less than zero, enter zero)                             .00                                      .00                                  .00               .00
15.Enter ¼ of line 8, Part I, of Form IT-210 in each
    column....................................................                               .00                                      .00                                  .00               .00
16.Enter the amount from line 18 of the previous
    column of this worksheet......................................                                                                    .00                                  .00               .00
17. Add lines 15 and 16 and enter total......................                                .00                                      .00                                  .00               .00
18.Subtract line 14 from line 17 (if less than zero, enter zero)                             .00                                      .00                                  .00
19.Enter the smaller of line 14 or line 17 here and
    on Form IT-210, Part IV, line 1.............................                             .00                                      .00                                  .00               .00
NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.

                                                                                                                                   *P40202013W*
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    IT-210                Underpayment of  Estimated Tax by Individuals
   REV.7-20    W                     (Enclose this form with your Personal Income Tax Return)
                                                                                                                                                                                     2020
                                                                                      PART III SHORT METHOD
   Read the instructions on pages 28 to see if you can use the short method. If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV.
1. Enter the amount from line 8 of Part I of IT-210.........................................................................................................                 1                   .00
2. Enter the amount from line 4, Part I.................................................................     2                        .00
3. Enter the total, if any, of the estimated payments made..................................                 3                        .00
4. Add lines 2 and 3......................................................................................................................................................   4                   .00
5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due.................                                                5                   .00
6. Multiply line 5 by .05376...........................................................................................................................................      6                   .00
7. If the amount on line 5 was paid on or after April 15, 2021, enter zero. 
   If paid prior to April 15, 2021 line 5 X number of days paid before 
   April 15, 2021 X .000253................................................................................. 7                        .00
8. Penalty due (subtract line 7 from line 6).Enter                           here and on the PENALTY DUE line of your personal income tax.....                               8                   .00
                                                                                      PART IV REGULAR METHOD
                                                                                         (a)                   (b)                    (c)                                                  (d)
SECTION A – FIGURE THE UNDERPAYMENT                                                   4/15/20                  7/15/20             9/15/20                                               1/15/21
1.  If you are using the annualized method, enter the 
   amounts from line 19 of the Annualized Income 
   Worksheet; otherwise, enter 1/4 of line 8 of PART 
   I in each column.....................................................     1                .00                      .00                                                       .00             .00
2.  Estimated tax paid and tax withheld (see 
   instructions). For column (a) only, enter the 
   amount from line 2 on line 6. If line 2 is equal to 
   or more than line 1 for all payment periods, stop 
   here; you do not owe any penalty..........................                2                .00                      .00                                                       .00             .00
NOTE: Complete Lines 3 through 9 before going to the next column.
3.    Enter the amount, if any, from line 9 of the 
   previous column..................................................         3                                         .00                                                       .00             .00
4.    Add lines 2 and 3.................................................     4                                         .00                                                       .00             .00
5.    Add lines 7 and 8 of the previous column............                   5                                         .00                                                       .00             .00
6.    Subtract line 5 from line 4. If zero or less, enter 
   zero. For column (a) only, enter the amount 
   from line 2............................................................   6                .00                      .00                                                       .00             .00
7.    If line 6 is zero, subtract line 4 from line 5. 
   Otherwise, enter zero..........................................           7                .00                      .00                                                       .00             .00
8.    UNDERPAYMENT. If line 1 is equal to or more 
   than line 6, subtract line 6 from line 1, enter the 
   result here and go to line 3 of the next column. 
   Otherwise, go to line 9.........................................          8                .00                      .00                                                       .00             .00
9.    OVERPAYMENT. If line 6 is more than line 1, 
   subtract line 1 from line 6, enter the result here 
   and go to line 3 of the next column.....................                  9                .00                      .00                                                       .00             .00

    SECTION B – FIGURE THE PENALTY
                         NOTE: Complete Lines 10 through 12 for each column before going to the next column
10.  Number of days FROM the date shown at the                                           (a)                   (b)                    (c)                                                  (d)
   top of the column TO the date the amount on                                        7/15/20                  7/15/20             9/15/20                                               1/15/21
   line 8 was paid, or 4/15/2021, whichever is 
   earlier.................................................................. 10
11.  Daily penalty rate for each quarter.......................              11   0.000253                   0.000253              0.000253                                              0.000253
12. Penalty due for each quarter (line 8 x 10 x 11).....                     12               .00                      .00                                                       .00             .00
13.  Penalty due (add all amounts on line 12). Enter here and on the PENALTY DUE line of your personal income tax return (line 12)                                               13              .00

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                                                                                                                       P       4 0    2                                    0   2 0   1 4  W
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