EFTA01222634.pdf

Fern 2210-F Underpayment of Estimated Tax by OMB No. 1545-0074 Department of the Treasury Farmers and Fishermen ► Attach to Form 1040. Form 1040NR. or Form 1041. 20017 Attachment enema( Revenue Service le. Go to www.irs.qov/Fortn2210F for instructions and the latest information. Sem.enoe No 06A Name(s) shown on tax return i Identifying number Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. Ale 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. NMI Reasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F. A CI 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 2016 or 2017, but not for both years, and line 10 below is smaller than line 7 below. LIM Figure Your Underpayment 1 Enter your 2017 tax after credits from Form 1040, line 56; Form 1040NR, line 53; 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 instructions) 3 Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F . 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)(B) (see instructions) 4f g Health coverage tax credit 4g 5 Add lines 4a through 4g 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 th 7 Multiply line 6 by 662/3% (0.667) 8 I 7 I 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 2016 tax return (see instructions if your 2017 filing status changed to or from married filing jointly) 10 r 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 16, 2018, and any federal income tax and excess social security or tier 1 railroad retirement tax withheld during 2017 12 13 Underpayment Subtract line 12 from line 11. If 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 Figure the Penalty 14 Enter the date the amount on line 13 was paid or April 15, 2018, whichever is earlier . . . . 14 15 Number of days from January 15, 2018, to the date on line 14 16 Underpayment Number of days on line 15 16 Penalty. x 004 p. 16 on line 13 365 • Form 1040 filers, enter the amount from line 16 on Form 1040, line 79. • 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 26. For Paperwork Reduction Act Notice, see separate Instructions. Form 2210-F (2017) EFTA01222634