IRS · Official form

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

Form 2210-F is the farmer and fisherman version of the underpayment penalty form, built around the special estimated tax rules for farming and fishing income. Fill in the official IRS PDF below.

Fill out 2210-F in the editor Download the blank PDF Quick fill on this page

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 2210-F?

Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, figures whether a penalty is owed for underpaying estimated tax when at least two thirds of gross income comes from farming or fishing. Qualifying farmers and fishermen get simpler rules than other taxpayers: one required payment date instead of four, and no penalty at all if the return is filed and the tax paid by early March.

Like the regular Form 2210, you often do not need to file it: the IRS can figure any penalty for you. File it mainly to request a waiver or when the instructions say you must compute the penalty yourself.

Who files 2210-F?

Farmers with at least two thirds of gross income from farming who underpaid estimated tax
Commercial fishermen who meet the same two-thirds gross income test
Estates and trusts with qualifying farming or fishing income
Qualifying filers requesting a waiver of the underpayment penalty

How to fill out 2210-F

Confirm you qualify: at least two thirds of your gross income for the year, or the prior year, came from farming or fishing.
Complete Part I to figure your required annual payment under the special farmer and fisherman percentage.
Check the waiver box in Part I if you are asking the IRS to waive the penalty, and attach your explanation.
Work through Part II to figure the underpayment and the penalty based on when you paid.
Download the PDF, attach it to your return, and enter any penalty on the designated line of your Form 1040 or Form 1041.

Quick fill 2210-F on this page

Prefer to see the form itself while you type? Open 2210-F in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 20 fields

Name(s) shown on tax return

Identifying number

In certain circumstances, the I R S 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 2024 or 2025, but not for both years, and line 10 below is smaller than line 7 below.

1. Enter your 2025 tax after credits from Form 1040, 1040-S R, or 1040-N R, line 22; or Form 1041, Schedule G, line 3.

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

3. Add lines 1 and 2. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F.

4. Refundable credits (see instructions).

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.

7. Multiply line 6 by 66 and 2/3% (0.667).

8. Withholding taxes. Don’t include any estimated tax payments on this line. See instructions.

9. Subtract line 8 from line 6. If less than $1,000, you don’t owe a penalty; don’t file Form 2210-F.

10. Enter the tax shown on your 2024 tax return. (See instructions if your 2025 filing status changed to or from married filing jointly.).

11. Required annual payment. Enter the smaller of line 7 or line 10. Note: If line 8 is equal to or more than line 11, stop here; you don’t

12. Enter the estimated tax payments you made by January 15, 2026, and any federal income tax and excess social security or tier 1 railroad

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

Part I I I. Figure the Penalty. 14. Enter the date the amount on line 13 was paid or April 15, 2026, whichever is earlier. 2 digit month.

14. 2 digit day / 26. / 26

15. Number of days from January 15, 2026, to the date on line 14.

16. Penalty. Underpayment on line 13 multiplied by (Number of days on line 15 divided by 365) multiplied by 0.07. Enter here and on Form

Lock the PDF after filling (values become permanent, fields are removed)

Processed on our own servers, never sent to a third-party service. Files are deleted automatically after two hours, and you can delete them sooner from the result screen.

Frequently asked questions

How do farmers avoid the estimated tax penalty entirely?

Qualifying farmers and fishermen owe no penalty if they file their return and pay all tax due by the early March deadline in the instructions, or if they make their single required estimated payment by the January due date.

Do I use Form 2210 or 2210-F?

Use 2210-F only if at least two thirds of your gross income comes from farming or fishing. Everyone else uses the regular Form 2210.

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

What is 2210-F?

Who files 2210-F?

How to fill out 2210-F

Quick fill 2210-F on this page

Frequently asked questions

Related forms

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

Schedule F (Form 1040), Profit or Loss From Farming

Form 1040-ES, Estimated Tax for Individuals