EFTA01222635.pdf

Fenn 2210-F Underpayment of Estimated Tax by OMB No.1545-0074 Farmers and Fishermen 2018 Depstment of the TINV.Ily Is Attach to Form 1040, Form 1040NR, or Form 1041. Attachment kitemal Reveme Servne Is Go to wwwirs.gov/Form2210F for Instructions and the latest Information. Sequence No. 06A Name(s) shovm on tax return Identifying number Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe arid send you a bill. File Form 2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F. Part I Reasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F. A 0 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 0 You filed or are filing a joint return for either 2017 or 2018, but not for both years, and line 10 below is smaller than line 7 below. Part II Figure Your Underpayment 1 Enter your 2018 tax after credits from Form 1040, line 13; Form 1040NR, line 53; or Form 1041, Schedule G, line 3 1 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 do not owe a penalty; do not file Form 2210-F . 3 4 Refundable credits you claimed on your tax return. a Earned income credit (EIC) 4a b Additional child tax credit 4b c American opportunity credit (Form 8863, line 8) 4c d Credit for federal tax paid on fuels 4d e Premium tax credit 4e f Credit determined under section 1341(a)(5)(8) (see instructions) 4f g Health coverage tax credit 4g 5 Add lines 4a through 4g 5 6 Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do not file Form 2210-F 6 7 Multiply line 6 by 662/3% (0.667) L 7 I 8 Withholding taxes. Do not include any estimated tax payments on this line (see instructions) . 8 9 Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F 9 10 Enter the tax shown on your 2017 tax return (see instructions if your 2018 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 do not owe the penalty. Do not file Form 2210-F unless you checked box B above. 12 Enter the estimated tax payments you made by January 15, 2019, and any federal income tax and excess social security or tier 1 railroad retirement tax withheld during 2018 12 13 Underpayment Subtract line 12 from line 11.1f the result is zero or less, stop here; you do not owe the penalty. Do not 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, 2019, whichever is earlier . . . . 14 15 Number of days from January 15, 2019, to the date on line 14 15 Underpayment x Number of days on line 15 x 0.06 16 Penalty. ► 16 on line 13 365 • Form 1040 filers, enter the amount from line 16 on Form 1040, line 23. • Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 76. • Form 1041 filers, enter the amount from line 16 on Form 1041, line 27. For Paperwork Reduction Act Notice, see separate Instructions. Form 2210-F (2018) EFTA01222635