IRS Form 2210: Underpayment of Estimated Tax by Individuals, Estates and Trusts
Form 2210 figures whether you owe a penalty for not paying enough tax during the year through withholding or estimated payments. In many cases the IRS will figure the penalty for you and send a bill. The form also lets you claim a waiver or use a method that may lower the amount.
What this form is for
It works out the underpayment penalty and lets you request a waiver in certain situations described in the instructions.
When people usually use it
It comes up for people who owe at filing time and had little withholding, or who get a notice adding an estimated tax penalty.
What to have ready
- Last year's and this year's returns
- Dates and amounts of estimated payments
- Withholding totals from W-2 and 1099 forms
Notices that mention it
- IRS Notice CP14: Balance due
- IRS Notice CP30: Penalty for underpaying estimated tax
Related forms
- Form 1040-ES: Estimated Tax for Individuals
- Form W-4: Employee's Withholding Certificate
- Form 1040: U.S. Individual Income Tax Return
Read the IRS page
IRS.gov page for Form 2210 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 2210?
Form 2210 figures whether you owe a penalty for not paying enough tax during the year through withholding or estimated payments. In many cases the IRS will figure the penalty for you and send a bill. The form also lets you claim a waiver or use a method that may lower the amount.
Where do I get Form 2210?
Get it from IRS.gov. The IRS page for Form 2210, https://www.irs.gov/forms-pubs/about-form-2210, has the latest revision, the instructions and any recent changes.
Do I need to file Form 2210?
That depends on your own facts. The instructions on IRS.gov explain who uses Form 2210, and any IRS letter you got may say what it needs from you. This is not tax advice.
What should I have ready for Form 2210?
Gather: last year's and this year's returns; dates and amounts of estimated payments; withholding totals from w-2 and 1099 forms. The instructions on IRS.gov list everything the form asks for.
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OweRight is not the IRS and does not give tax or legal advice.