Tax Returns
Form 2210: Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Used to determine whether you owe a penalty for underpayment of estimated tax and, if so, to calculate the amount of the penalty.
Who Files This Form?
Taxpayers who did not pay enough estimated tax or withholding and may owe an underpayment penalty.
Key Fields
- Required annual payment
- Estimated tax paid
- Withholding
- Underpayment amount
- Penalty amount
- Exception claimed
Filing Deadlines
Due Date
April 15
With Extension
October 15
Late Filing Penalty
Underpayment penalty is calculated based on the IRS interest rate applied to each quarter's underpayment for the period of underpayment.
Related Forms
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