IRS · Official form

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts

Form 2210 checks whether you paid enough tax during the year through withholding and estimated payments, and figures the penalty if you did not. Fill in the official IRS PDF below.

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What is 2210?

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, determines whether you owe a penalty for underpaying estimated tax and, if so, how much. The US tax system is pay as you go, so tax is expected through withholding or quarterly estimated payments as income is earned, not just at filing time.

In many cases you do not need to file the form at all: the IRS can figure the penalty and bill you. You generally file it when you want to request a waiver, use the annualized income installment method because your income was uneven, or treat withholding as paid when it actually was withheld.

Who files 2210?

Taxpayers who underpaid estimated tax and want to request a full or partial penalty waiver
People with uneven income who use the annualized income installment method in Schedule AI
Filers who need to compute the penalty themselves rather than let the IRS bill them
Estates and trusts that underpaid their estimated tax

How to fill out 2210

Complete Part I to find your required annual payment, based on this year’s tax and, in most cases, last year’s tax.
Use the flowchart on page 1 to see whether you must file the form at all; many filers can stop there and let the IRS figure any penalty.
If you are requesting a waiver or using the annualized method, check the applicable box in Part II.
Work through Part III, or Schedule AI for annualized income, to figure the underpayment for each payment period and the penalty.
Download the PDF and attach it to your return, entering the penalty on the designated line of your Form 1040.

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Page 1 18 fields

Name(s) shown on tax return

Identifying number

1. Enter your 2025 tax after credits from Form 1040, 1040-S R, or 1040-N R, line 22. (See the instructions if not filing Form 1040.)

2. Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or Net Investment Income Tax (see

3. Open parenthesis. Other payments and refundable credits (see instructions). Close parenthesis.

4. Current year tax. Combine lines 1, 2, and 3. If less than $1,000, stop; you don't owe a penalty. Don't file Form 2210.

5. Multiply line 4 by 90% (0.90).

6. Withholding taxes. Don't include estimated tax payments. See instructions.

7. Subtract line 6 from line 4. If less than $1,000, stop; you don't owe a penalty. Don't file Form 2210.

8. Maximum required annual payment based on prior year’s tax (see instructions).

9. Required annual payment. Enter the smaller of line 5 or line 8.

No. You don’t owe a penalty. Don’t file Form 2210 unless box E below applies. No. You do not owe a penalty. Do not file Form 2210 unless

Yes. You may owe a penalty, but don’t file Form 2210 unless one or more boxes in Part II below applies.

You request a waiver (see instructions) of your entire penalty. You must check this box and file page 1 of Form 2210, but you aren’t

You request a waiver (see instructions) of part of your penalty. You must figure your penalty and waiver amount and file Form 2210.

Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized income installment method .

Your penalty is lower when figured by treating the federal income tax withheld from your income as paid on the dates it was actually

You filed or are filing a joint return for either 2024 or 2025, but not for both years, and line 8 above is smaller than line 5 above. You

Page 2 31 fields

For fiscal year filers, see instructions. Column: Payment Due Dates. (a) 4/15/25.

Row: 10. Required installments. If box C in Part I I applies, enter the amounts from Schedule A I, line 27. Otherwise, enter 25% (0.25) of

Row: 11. Estimated tax paid and tax withheld (see the instructions). For column (a) only, also enter the amount from line 11 on line 15,

Row: 12. Enter the amount, if any, from line 18 in the previous column. Column: Payment Due Dates. (b) 6/15/24.

Row: 12. Enter the amount, if any, from line 18 in the previous column. Column: Payment Due Dates. (c) 9/15/24.

Row: 12. Enter the amount, if any, from line 18 in the previous column. Column: Payment Due Dates. (d) 1/15/25.

Row: 13. Add lines 11 and 12. Column: Payment Due Dates. (b) 6/15/24.

Row: 13. Add lines 11 and 12. Column: Payment Due Dates. (c) 9/15/24.

Row: 13. Add lines 11 and 12. Column: Payment Due Dates. (d) 1/15/25.

Row: 14. Add the amounts on lines 16 and 17 in the previous column. Column: Payment Due Dates. (b) 6/15/24.

Row: 14. Add the amounts on lines 16 and 17 in the previous column. Column: Payment Due Dates. (c) 9/15/24.

Row: 14. Add the amounts on lines 16 and 17 in the previous column. Column: Payment Due Dates. (d) 1/15/25.

Row: 15. Subtract line 14 from line 13. If zero or less, enter 0. For column (a) only, enter the amount from line 11. Column: Payment Due

Row: 16. If line 15 is zero, subtract line 13 from line 14. Otherwise, enter 0. Column: Payment Due Dates. (b) 6/15/24.

Row: 16. If line 15 is zero, subtract line 13 from line 14. Otherwise, enter 0. Column: Payment Due Dates. (c) 9/15/24.

Row: 17. Underpayment. If line 10 is equal to or more than line 15, subtract line 15 from line 10. Then go to line 12 of the next column.

Row: 18. Overpayment. If line 15 is more than line 10, subtract line 10 from line 15. Then go to line 12 of the next column. Column:

Don’t file Form 2210 unless you checked a box in Part I I.

Page 3 118 fields

(Estates and trusts, enter your taxable income without your exemption for each period.) Column: (a) 1/1/25–3/31/25.

Row: 1. Enter your adjusted gross income for each period. See instructions. (Estates and trusts, enter your taxable income without your

Row: 3. Annualized income. Multiply line 1 by line 2. Column: (a) 1/1/25–3/31/25.

Row: 3. Annualized income. Multiply line 1 by line 2. Column: (b) 1/1/25–5/31/25.

Row: 3. Annualized income. Multiply line 1 by line 2. Column: (c) 1/1/25–8/31/25.

Row: 3. Annualized income. Multiply line 1 by line 2. Column: (d) 1/1/25–12/31/25.

Row: 4. If you itemize, enter itemized deductions for the period shown in each column. All others, enter 0, and skip to line 7. Exception:

Row: 6. Multiply line 4 by line 5. Column: (a) 1/1/25–3/31/25.

Row: 6. Multiply line 4 by line 5. Column: (b) 1/1/25–5/31/25.

Row: 6. Multiply line 4 by line 5. Column: (c) 1/1/25–8/31/25.

Row: 6. Multiply line 4 by line 5. Column: (d) 1/1/25–12/31/25.

Row: 7. In each column, enter the amount of your standard deduction from Form 1040 or 1040-S R. (Form 1040-N R filers, enter 0. Exception:

Row: 8. Enter the larger of line 6 or line 7. Column: (a) 1/1/25–3/31/25.

Row: 8. Enter the larger of line 6 or line 7. Column: (b) 1/1/25–5/31/25.

Row: 8. Enter the larger of line 6 or line 7. Column: (c) 1/1/25–8/31/25.

Row: 8. Enter the larger of line 6 or line 7. Column: (d) 1/1/25–12/31/25.

Row: 9. Deduction for qualified business income. Estates and trusts: Subtract this amount from the amount on line 3, skip line 10, and

Row: 10. Add lines 8 and 9. Column: (a) 1/1/25–3/31/25.

Row: 10. Add lines 8 and 9. Column: (b) 1/1/25–5/31/25.

Row: 10. Add lines 8 and 9. Column: (c) 1/1/25–8/31/25.

Row: 10. Add lines 8 and 9. Column: (d) 1/1/25–12/31/25.

Row: 11. Subtract line 10 from line 3. Column: (a) 1/1/25–3/31/25.

Row: 11. Subtract line 10 from line 3. Column: (b) 1/1/25–5/31/25.

Row: 11. Subtract line 10 from line 3. Column: (c) 1/1/25–8/31/25.

Row: 11. Subtract line 10 from line 3. Column: (d) 1/1/25–12/31/25.

Row: 12. Form 1040, 1040-S R, or 1040-N R filers, enter 0 in each column. (Estates and trusts, see instructions.) Column: (a)

Row: 12. Form 1040, 1040-S R, or 1040-N R filers, enter 0 in each column. (Estates and trusts, see instructions.) Column: (b)

Row: 12. Form 1040, 1040-S R, or 1040-N R filers, enter 0 in each column. (Estates and trusts, see instructions.) Column: (c)

Row: 12. Form 1040, 1040-S R, or 1040-N R filers, enter 0 in each column. (Estates and trusts, see instructions.) Column: (d)

Row: 13. Subtract line 12 from line 11. If zero or less, enter 0. Column: (a) 1/1/25–3/31/25.

Row: 13. Subtract line 12 from line 11. If zero or less, enter 0. Column: (b) 1/1/25–5/31/25.

Row: 13. Subtract line 12 from line 11. If zero or less, enter 0. Column: (c) 1/1/25–8/31/25.

Row: 13. Subtract line 12 from line 11. If zero or less, enter 0. Column: (d) 1/1/25–12/31/25.

Row: 14. Figure your tax on the amount on line 13. See instructions. Column: (a) 1/1/25–3/31/25.

Row: 14. Figure your tax on the amount on line 13. See instructions. Column: (b) 1/1/25–5/31/25.

Row: 14. Figure your tax on the amount on line 13. See instructions. Column: (c) 1/1/25–8/31/25.

Row: 14. Figure your tax on the amount on line 13. See instructions. Column: (d) 1/1/25–12/31/25.

Row: 15. Self-employment tax from line 36 (complete Part I I below). Column: (a) 1/1/25–3/31/25.

Row: 15. Self-employment tax from line 36 (complete Part I I below). Column: (b) 1/1/25–5/31/25.

Row: 15. Self-employment tax from line 36 (complete Part I I below). Column: (c) 1/1/25–8/31/25.

Row: 15. Self-employment tax from line 36 (complete Part I I below). Column: (d) 1/1/25–12/31/25.

Row: 16. Enter other taxes for each payment period including, if applicable, Additional Medicare Tax and/or Net Investment Income Tax. See

Row: 17. Total tax. Add lines 14, 15, and 16. Column: (a) 1/1/25–3/31/25.

Row: 17. Total tax. Add lines 14, 15, and 16. Column: (b) 1/1/25–5/31/25.

Row: 17. Total tax. Add lines 14, 15, and 16. Column: (c) 1/1/25–8/31/25.

Row: 17. Total tax. Add lines 14, 15, and 16. Column: (d) 1/1/25–12/31/25.

Row: 18. For each period, enter the same type of credits as allowed on Form 2210, Part I, lines 1 and 3. See instructions. Column: (a)

Row: 18. For each period, enter the same type of credits as allowed on Form 2210, Part I, lines 1 and 3. See instructions. Column: (b)

Row: 18. For each period, enter the same type of credits as allowed on Form 2210, Part I, lines 1 and 3. See instructions. Column: (c)

Row: 18. For each period, enter the same type of credits as allowed on Form 2210, Part I, lines 1 and 3. See instructions. Column: (d)

Row: 19. Subtract line 18 from line 17. If zero or less, enter 0. Column: (a) 1/1/25–3/31/25.

Row: 19. Subtract line 18 from line 17. If zero or less, enter 0. Column: (b) 1/1/25–5/31/25.

Row: 19. Subtract line 18 from line 17. If zero or less, enter 0. Column: (c) 1/1/25–8/31/25.

Row: 19. Subtract line 18 from line 17. If zero or less, enter 0. Column: (d) 1/1/25–12/31/25.

Row: 21. Multiply line 19 by line 20. Column: (a) 1/1/25–3/31/25.

Row: 21. Multiply line 19 by line 20. Column: (b) 1/1/25–5/31/25.

Row: 21. Multiply line 19 by line 20. Column: (c) 1/1/25–8/31/25.

Row: 21. Multiply line 19 by line 20. Column: (d) 1/1/25–12/31/25.

Row: 22. Enter the total of the amounts in all previous columns of line 27. Column: (b) 1/1/25–5/31/25.

Row: 22. Enter the total of the amounts in all previous columns of line 27. Column: (c) 1/1/25–8/31/25.

Row: 22. Enter the total of the amounts in all previous columns of line 27. Column: (d) 1/1/25–12/31/25.

Row: 23. Subtract line 22 from line 21. If zero or less, enter 0. Column: (a) 1/1/25–3/31/25.

Row: 23. Subtract line 22 from line 21. If zero or less, enter 0. Column: (b) 1/1/25–5/31/25.

Row: 23. Subtract line 22 from line 21. If zero or less, enter 0. Column: (c) 1/1/25–8/31/25.

Row: 23. Subtract line 22 from line 21. If zero or less, enter 0. Column: (d) 1/1/25–12/31/25.

Row: 24. Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column. Column: (a) 1/1/25–3/31/25.

Row: 24. Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column. Column: (b) 1/1/25–5/31/25.

Row: 24. Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column. Column: (c) 1/1/25–8/31/25.

Row: 24. Enter 25% (0.25) of line 9 on page 1 of Form 2210 in each column. Column: (d) 1/1/25–12/31/25.

Row: 25. Subtract line 27 of the previous column from line 26 of that column. Column: (b) 1/1/25–5/31/25.

Row: 25. Subtract line 27 of the previous column from line 26 of that column. Column: (c) 1/1/25–8/31/25.

Row: 25. Subtract line 27 of the previous column from line 26 of that column. Column: (d) 1/1/25–12/31/25.

Row: 26. Add lines 24 and 25. Column: (a) 1/1/25–3/31/25.

Row: 26. Add lines 24 and 25. Column: (b) 1/1/25–5/31/25.

Row: 26. Add lines 24 and 25. Column: (c) 1/1/25–8/31/25.

Row: 26. Add lines 24 and 25. Column: (d) 1/1/25–12/31/25.

Row: 27. Enter the smaller of line 23 or line 26 here and on Form 2210, Part I I I, line 10. Column: (a) 1/1/25–3/31/25.

Row: 27. Enter the smaller of line 23 or line 26 here and on Form 2210, Part I I I, line 10. Column: (b) 1/1/25–5/31/25.

Row: 27. Enter the smaller of line 23 or line 26 here and on Form 2210, Part I I I, line 10. Column: (c) 1/1/25–8/31/25.

Row: 27. Enter the smaller of line 23 or line 26 here and on Form 2210, Part I I I, line 10. Column: (d) 1/1/25–12/31/25.

Net earnings from self-employment for the period (see instructions). Column: (a) 1/1/25–3/31/25.

Row: 28. Net earnings from self-employment for the period (see instructions). Column: (b) 1/1/25–5/31/25.

Row: 28. Net earnings from self-employment for the period (see instructions). Column: (c) 1/1/25–8/31/25.

Row: 28. Net earnings from self-employment for the period (see instructions). Column: (d) 1/1/25–12/31/25.

Row: 30. Enter actual wages for the period subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1)

Row: 31. Subtract line 30 from line 29. If zero or less, enter 0. Column: (a) 1/1/24–3/31/24.

Row: 31. Subtract line 30 from line 29. If zero or less, enter 0. Column: (b) 1/1/24–5/31/24.

Row: 31. Subtract line 30 from line 29. If zero or less, enter 0. Column: (c) 1/1/24–8/31/24.

Row: 31. Subtract line 30 from line 29. If zero or less, enter 0. Column: (d) 1/1/24–12/31/24.

Row: 33. Multiply line 32 by the smaller of line 28 or line 31. Column: (a) 1/1/25–3/31/25.

Row: 33. Multiply line 32 by the smaller of line 28 or line 31. Column: (b) 1/1/25–5/31/25.

Row: 33. Multiply line 32 by the smaller of line 28 or line 31. Column: (c) 1/1/25–8/31/25.

Row: 33. Multiply line 32 by the smaller of line 28 or line 31. Column: (d) 1/1/25–12/31/25.

Row: 35. Multiply line 28 by line 34. Column: (a) 1/1/25–3/31/25.

Row: 35. Multiply line 28 by line 34. Column: (b) 1/1/25–5/31/25.

Row: 35. Multiply line 28 by line 34. Column: (c) 1/1/25–8/31/25.

Row: 35. Multiply line 28 by line 34. Column: (d) 1/1/25–12/31/25.

Row: 36. Add lines 33 and 35. Enter here and on line 15 above. Column: (a) 1/1/25–3/31/25.

Row: 36. Add lines 33 and 35. Enter here and on line 15 above. Column: (b) 1/1/25–5/31/25.

Row: 36. Add lines 33 and 35. Enter here and on line 15 above. Column: (c) 1/1/25–8/31/25.

Row: 36. Add lines 33 and 35. Enter here and on line 15 above. Column: (d) 1/1/25–12/31/25.

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Frequently asked questions

Do I have to file Form 2210 if I underpaid?

Usually not. The IRS will figure the penalty and send a bill. You file the form when you want a waiver, when the annualized method lowers your penalty, or in the other situations listed in Part II.

How do I avoid the penalty next year?

Pay enough through withholding and estimated payments to meet a safe harbor, generally a percentage of this year’s or last year’s tax as described in the instructions. Increasing paycheck withholding late in the year can also help, since withholding is treated as paid evenly through the year.

Can the penalty be waived?

The IRS can waive it in limited cases, such as casualty, disaster, or other unusual circumstances, or for certain retirees and newly disabled taxpayers with reasonable cause. Check box A or B in Part II and attach an explanation.

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts

What is 2210?

Who files 2210?

How to fill out 2210

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Frequently asked questions

Related forms

Form 1040-ES, Estimated Tax for Individuals

Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen

Form 1040, US Individual Income Tax Return