U.S. Individual Income Tax Return Forms

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TREASURY/IRS AND OMB USE ONLY DRAFT

2025

Instructions for Form 2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Section references are to the Internal Revenue Code unless otherwise
noted.

Future Developments
Go to IRS.gov/Form2210 for the latest information.

Reminders
Saturday, Sunday, or legal holiday. Generally, if a due date for
performing any act for tax purposes falls on a Saturday, Sunday, or legal
holiday, the act is considered to be performed timely if it’s performed no
later than the next day that isn’t a Saturday, Sunday, or legal holiday. A
legal holiday includes any legal holiday in the District of Columbia. These
instructions make the adjustment for Saturdays, Sundays, and federal
legal holidays.

General Instructions
Purpose of Form

Use Form 2210 to see if you owe a penalty for underpaying your
estimated tax. The IRS will generally figure your penalty for you and you
should not file Form 2210. You can, however, use Form 2210 to figure
your penalty if you wish to include the penalty on your return. There are
some situations in which you must file Form 2210, such as to request a
waiver.

Who Must File Form 2210

Use the flowchart at the top of Form 2210, page 1, to see if you must file
this form.

!

If box B, C, or D in Part II is checked, you must figure the penalty
yourself and attach Form 2210 to your return.

CAUTION

The IRS Will Figure the Penalty for
You

If you didn’t check box B, C, or D in Part II, you don’t need to figure the
penalty. The IRS will figure any penalty for underpayment of estimated
tax and send you a bill. If you file your 2025 return by April 15, 2026, no
interest will be charged on the penalty if you pay the penalty by the date
shown on the bill. If you want us to figure the penalty for you, complete
your return as usual. Leave the penalty line on your return blank; don’t file
Form 2210.

Other Methods of Figuring the Penalty
There are different ways to figure the correct penalty. You don’t have to
use the method used on Form 2210 as long as you enter the correct
penalty amount on the “Estimated tax penalty” line on your return.

However, if you’re required to file Form 2210 because one or more of
the boxes in Part II applies, you must complete certain lines and enter the
penalty on the “Estimated tax penalty” line on your return.
• If you use the regular method, complete Part I; check the applicable
box(es) in Part II; and complete Part III, Section A, and the penalty
worksheet (Worksheet for Form 2210, Part III, Section B—Figure the
Penalty). Enter the penalty on Form 2210, line 19, and on the
“Estimated tax penalty” line on your tax return.
• If you use the annualized income installment method, complete Part
I; check the applicable box(es) in Part II; and complete Schedule AI
and Part III, Section A. Complete the penalty worksheet (Worksheet
Oct 1, 2025

Who Must Pay the Underpayment
Penalty

In general, you may owe the penalty for 2025 if the total of your
withholding and timely estimated tax payments didn’t equal at least the
smaller of:
1. 90% of your 2025 tax, or
2. 100% of your 2024 tax. Your 2024 tax return must cover a 12-month
period.
Special rules for certain individuals. Different percentages are used
for farmers and fishers, and certain higher income taxpayers.
Farmers and fishers. If at least two-thirds of your gross income for
2024 or 2025 is from farming and fishing, substitute 662/3% for 90% in (1)
above.
Higher income taxpayers. If your adjusted gross income (AGI) for
2024 was more than $150,000 ($75,000 if your 2024 filing status was
married filing separately), substitute 110% for 100% in (2) above.

Penalty figured separately for each required payment. The penalty
is figured separately for each installment due date. Therefore, you may
owe the penalty for an earlier due date even if you paid enough tax later
to make up the underpayment. This is true even if you’re due a refund
when you file your tax return. However, you may be able to reduce or
eliminate the penalty by using the annualized income installment
method. For details, see Schedule AI Annualized Income Installment
Method, later.
Return. In these instructions, “return” refers to your original return.
However, a second, subsequent, or amended return filed by the due date
(including extensions) of the original return is a “superseding” return and
is considered as if it were the original return. The first return filed is
ignored to the extent it was changed by the superseding return. Also, a
joint return that replaces previously filed separate returns is considered
the original return.

Exceptions to the Penalty
You won’t have to pay the penalty or file this form if either of the following
applies.
• You had no tax liability for 2024, you were a U.S. citizen or resident
alien for the entire year (or an estate of a domestic decedent or a
domestic trust), and your 2024 tax return was (or would have been
had you been required to file) for a full 12 months.
• The total tax shown on your 2025 return minus the amount of tax
you paid through withholding is less than $1,000. To determine
whether the total tax is less than $1,000, complete Part I, lines 1
through 7.
Estates and trusts. No penalty applies to either of the following.
• A decedent’s estate for any tax year ending before the date that is 2
years after the decedent’s death.
• A trust that was treated as owned by the decedent if the trust will
receive the residue of the decedent’s estate under the will (or if no
will is admitted to probate, the trust primarily responsible for paying
debts, taxes, and expenses of administration) for any tax year
ending before the date that is 2 years after the decedent’s death.
Farmers and fishers. If you meet both tests 1 and 2 below, you don’t
owe a penalty for underpaying estimated tax.
1. Your gross income from farming or fishing is at least two-thirds of
your annual gross income from all sources for 2024 or 2025.

Instructions for Form 2210 (2025) Catalog Number 63610I
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

Tax Withholding Estimator. Go to IRS.gov/W4App to determine
adjustments to your withholdings.

for Form 2210, Part III, Section B—Figure the Penalty). Enter the
penalty on Form 2210, line 19, and on the “Estimated tax penalty”
line on your tax return.

TREASURY/IRS AND OMB USE ONLY DRAFT
2. You filed Form 1040, 1040-SR, or 1041 and paid the entire tax due
by March 2, 2026.
See chapter 2 of Pub. 505, Tax Withholding and Estimated Tax, for
the definition of gross income from farming and fishing.
If you meet test 1 but not test 2, use Form 2210-F, Underpayment of
Estimated Tax by Farmers and Fishers, to see if you owe a penalty. When
using Form 2210-F, refer to the Instructions for Form 2210-F, which
discuss special rules that may apply. If you don’t meet test 1, use Form
2210.

Waiver of Penalty
If you have an underpayment, all or part of the penalty for that
underpayment will be waived if the IRS determines that:
• In 2024 or 2025, you retired after reaching age 62 or became
disabled, and your underpayment was due to reasonable cause
(and not willful neglect); or
• The underpayment was due to a casualty, disaster, or other unusual
circumstance, and it would be inequitable to impose the penalty. For
federally declared disaster areas, see Federally declared disaster,
later.
To request any of the above waivers, do the following.
1. Check box A or box B in Part II, as applicable.
a. If you checked box A, complete only page 1 of Form 2210 and
attach it to your tax return (you aren’t required to figure the
amount of penalty to be waived).

DRAFT

2. Attach Form 2210 and a statement to your return explaining the
reasons you were unable to meet the estimated tax requirements
and the time period for which you are requesting a waiver.
3. If you’re requesting a waiver due to retirement or disability, attach
documentation that shows your retirement date (and your age on
that date) or the date you became disabled.
4. If you’re requesting a waiver due to a casualty, disaster (other than
a federally declared disaster, as discussed next), or other unusual
circumstance, attach documentation such as copies of police and
insurance company reports.
The IRS will review the information you provide and decide whether
to grant your request for a waiver.
Federally declared disaster. Certain estimated tax payment deadlines
may be postponed for a period during and after the disaster for certain
taxpayers including those who reside in or have a business in a federally
declared disaster area. While processing your tax return, the IRS
automatically identifies taxpayers located in a covered disaster area (by
county or parish) and applies the appropriate penalty relief. In general,
don’t file Form 2210 if your underpayment was due to a federally
declared disaster. If you still owe a penalty after the automatic waiver is
applied, the IRS will send you a bill. Exception: If you are using the
annualized income installment method, file Form 2210 because it may
reduce any such penalty, which the IRS will calculate based on your
Form 2210.

Part I—Required Annual Payment

Complete lines 1 through 9 to figure your required annual payment.

If you file an amended return by the due date of your original return,
use the amounts shown on your amended return to figure your
underpayment. If you file an amended return after the due date, use the
amounts shown on the original return.
Exception. If you and your spouse file a joint return after the due date to
replace previously filed separate returns, use the amounts shown on the
joint return to figure your underpayment.

Line 1
Enter the amount from your 2025 Form 1040, 1040-SR, or 1040-NR,
line 22. For an estate or trust, enter the amount from your 2025 Form
1041, Schedule G, line 3.

!

CAUTION

Form 1040, 1040-SR, or 1041 filers: You may exclude the
amount of your net tax liability under section 965 when
calculating the amount of your required annual payment.

Line 2
Enter the total of the following amounts.
IF you file for
2025...

THEN include on line 2 the amounts on...

1040,
1040-NR, or
1040-SR

Schedule 2 (Form 1040):
Line 4,
Line 8 (additional tax on distributions only),
Line 9,*
Line 11,
Line 12,
Line 14,
Line 15,
Line 16,
Line 17a,
Line 17c,
Line 17d,
Line 17e,
Line 17f,
Line 17g,
Line 17h,
Line 17i,
Line 17j,
Line 17l,
Line 17z, and
Line 19.

* If you’re a household employer, include your household employment taxes on
line 2. Don’t include household employment taxes if both of the following are
true: (1) you didn’t have federal income tax withheld from your income, and (2)
you wouldn’t be required to make estimated tax payments even if the household
employment taxes weren’t included.

An individual or a fiduciary for an estate or trust not in a covered
disaster area but whose books, records, or tax professionals’ offices are
in a covered area is also entitled to relief. Also eligible are relief workers
affiliated with a recognized government or charitable organization
assisting in the relief activities in a covered disaster area. If you meet
either of these eligibility requirements, you must call the IRS disaster
hotline at 866-562-5227 and identify yourself as eligible for this relief. For
information about claiming relief, see IRS.gov/DisasterTaxRelief. For
more information on disaster assistance and emergency relief for
individuals and businesses, see IRS.gov/DisasterRelief. See Pub. 547,
Casualties, Disasters, and Thefts, for more details. For guidance on
figuring estimated taxes for trusts and certain estates, see Notice 87-32.

2

Instructions for Form 2210 (2025)

DRAFT

b. If you checked box B, complete Form 2210 through line 18
without regard to the waiver. Enter the amount you want waived
in parentheses on the dotted line next to line 19. Subtract this
amount from the total penalty you figured without regard to the
waiver, and enter the result on line 19.

Specific Instructions

TREASURY/IRS AND OMB USE ONLY DRAFT
IF you file for
2025...

THEN include on line 2 the amounts on...

IF you filed
for 2024...

THEN add the following amounts shown on your 2024
tax return.

1041

Form 1041, Schedule G:
Line 4,
Line 5,
Line 6 (6a, 6b, and 6c),
Line 7,* and
Line 8, don’t include the following write-ins.

1040,
1040-NR, or
1040-SR

Line 22,

• Look-back interest due under section 167(g) (identified
as “From Form 8866”).

• Look-back interest due under section 460(b) (identified
as “From Form 8697”).

• Interest accrued on deferred tax under a section 1294

election for the year of termination (see Form 8621, Part
VI, line 24, and the Instructions for Form 8621).

* If you’re a household employer, include your household employment taxes on
line 2. Don’t include household employment taxes if both of the following are
true: (1) you didn’t have federal income tax withheld from your income, and (2)
you wouldn’t be required to make estimated tax payments even if the household
employment taxes weren’t included.

Include the total amount of the following payments and refundable
credits, if any, that you claim on your 2025 tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit (Form 8863,
line 8).
• Premium tax credit (Form 8962).
• Credit for federal tax paid on fuels.
• Credit determined under section 1341(a)(5)(B). To figure the
amount of the section 1341 credit, see Repayments in Pub. 525,
Taxable and Nontaxable Income.

Line 6
Include the taxes withheld shown on the following lines.
• Form 1040 or 1040-SR, line 25d.
• Form 1040-NR, lines 25d, 25e, 25f, and 25g.
• Also, Schedule 3 (Form 1040), line 11, if you filed the above forms.
• Form 1041, Schedule G, line 14.
Credit for U.S. tax paid to the USVI. You can take a credit on your U.S.
return for the U.S. tax allocated to the USVI only if you actually paid the
tax to the USVI. To take the credit, you must complete Form 8689 and
attach it to your Form 1040 or 1040-SR. See the Instructions for Form
8689. You can include that credit here.

Line 8
To figure your 2024 tax, first add the amounts listed in (1) below, then
subtract from that total amount the refundable credits listed in (2), later,
that are shown on your 2024 tax return.
(1) Add the amounts listed in the chart below based on which
tax return you filed for 2024.

* If you’re a household employer, include your household employment taxes on
line 8. Don’t include household employment taxes if both of the following are
true: (1) you didn’t have federal income tax withheld from your income, and (2)
you wouldn’t be required to make estimated tax payments even if the household
employment taxes weren’t included.

IF you filed for
2024...

THEN add the following amounts shown on your 2024
tax return.

1041

Form 1041, Schedule G:
Line 3,
Line 4,
Line 5,
Line 6 (6a, 6b, and 6c),
Line 7,* and
Line 8, don’t include the following write-ins.

DRAFT

DRAFT

Line 3

Schedule 2 (Form 1040):
Line 4,
Line 8 (additional tax on distributions only),
Line 9,*
Line 10,
Line 11,
Line 12,
Line 14,
Line 15,
Line 16,
Line 17a,
Line 17c,
Line 17d,
Line 17e,
Line 17f,
Line 17g,
Line 17h,
Line 17i,
Line 17j,
Line 17l
Line 17z, and
Line 19

• Look-back interest due under section 167(g) (identified
as “From Form 8866”).

• Look-back interest due under section 460(b) (identified
as “From Form 8697”).

• Interest accrued on deferred tax under a section 1294
election for the year of termination (see Form 8621,
Part VI, line 24, and the Instructions for Form 8621).

* If you’re a household employer, include your household employment taxes on
line 8. Don’t include household employment taxes if both of the following are
true: (1) you didn’t have federal income tax withheld from your income, and (2)
you wouldn’t be required to make estimated tax payments even if the household
employment taxes weren’t included.

(2) Subtract refundable credits listed below.
Subtract the total of the following refundable credits, if any, that you
claimed on your 2024 tax return.
• Earned income credit.
• Additional child tax credit.
• Refundable part of the American opportunity credit.
• Premium tax credit.
• Credit for federal tax paid on fuels.
• Credit determined under section 1341(a)(5)(B).
Enter the 2024 tax you figured above unless the AGI on your 2024
return is more than $150,000 ($75,000 if married filing separately for
2025). If the AGI shown on your 2024 tax return is more than $150,000
($75,000 if married filing separately), enter 110% of the amount of the
tax computed earlier.

Instructions for Form 2210 (2025)

3

TREASURY/IRS AND OMB USE ONLY DRAFT
If you are filing a joint return for 2025, but you didn’t file a joint return
for 2024, add your 2024 tax (as figured earlier) to your spouse’s 2024 tax
(as figured earlier) and enter the total on line 8. If you file a 2025 return
as single, head of household, or married filing separately, but you filed a
joint return with a spouse for 2024, your 2024 tax is your share of the tax
on the joint return. If you didn’t file a return for 2024 or your 2024 tax year
was less than 12 months, don’t complete line 8. Instead, enter the
amount from line 5 on line 9.
Form 1040, 1040-SR, or 1041 filers: You may exclude the
amount of your net tax liability under section 965 when
CAUTION calculating the amount of your maximum required annual
payment based on your prior year’s tax.

!

Part III—Penalty Computation

If you checked box C in Part II, complete Schedule AI before Part III.

Form 1040-NR filers. If you’re filing Form 1040-NR and didn’t receive
wages as an employee subject to U.S. income tax withholding, the
instructions for completing Part III are modified as follows.
1. Skip column (a).

3. On line 11, column (b), enter the total tax payments made through
June 15, 2025, for the 2025 tax year. If you’re treating federal
income tax (and excess social security or tier 1 RRTA) as having
been withheld evenly throughout the year, you’re considered to
have paid one-third of these amounts on each payment due date.

Section A—Figure Your Underpayment
Line 10
Enter on line 10, columns (a) through (d), the amount of your required
installment for the due date shown in each column heading.
For most taxpayers, this is one-fourth of the required annual payment
shown on Part I, line 9.
However, it may be to your benefit to figure your required installments
by using the annualized income installment method. See the
Schedule AI Annualized Income Installment Method instructions, later.

Line 11
Table 1—List your estimated tax payments for 2025. Before
completing line 11, enter in Table 1 the payments you made for 2025.
Include the following payments.
• Any overpayment from your 2024 return applied to your 2025
estimated tax payments. Generally, treat the payment as made on
April 15, 2025.
• Estimated tax payments you made for the 2025 tax year, plus any
federal income tax and excess social security and RRTA tax
withheld.
• Any payment made on your balance due return for 2025. Use the
date you filed (or will file) your return or April 15, 2026, whichever is
earlier, as the payment date for these purposes.

Table 1. Estimated Tax Payments
Date

Payment
amount

Date

Payment
amount

Entries on Form 2210. Enter on line 11 the applicable tax payments.
• Column (a)—payments made through April 15, 2025.
• Column (b)—payments made after April 15, 2025, through June 15,
2025.
4

September 15, 2025.

• Column (d)—payments made after September 15, 2025, through

January 15, 2026.
Note: If any payment due date (“through date”) occurs on a
Sunday, Saturday, or legal holiday, and a payment is made on the
next day that is not a Sunday, Saturday, or legal holiday, the
payment is considered made on the due date.

When figuring your payment dates and the amounts to enter on
line 11 of each column, apply the following rules.
• For withheld federal income tax and excess social security or tier 1
RRTA, you are considered to have paid one-fourth of these amounts
on each payment due date unless you can show otherwise. You’ll
find these amounts on the following lines.
° Form 1040 or 1040-SR, line 25d.
° Form 1040-NR, lines 25d, 25e, 25f, and 25g.
° Also, Schedule 3 (Form 1040), line 11, if you filed the above forms.
° Form 1041, Schedule G, line 14.

!

CAUTION

If you treat withholding as paid on the dates it was actually
withheld for estimated tax purposes, you must check box D
in Part II and complete and attach Form 2210 to your return.

• Include all estimated tax payments you made for each period.

Include any overpayment from your 2024 tax return you elected to
apply to your 2025 estimated tax. If your 2024 return was fully paid
before April 15, 2025, treat the overpayment as a payment made on
April 15, 2025. If you mail your estimated tax payments, use the
date of the U.S. postmark as the date of payment.
• If an overpayment is generated on your 2024 return from a payment
made after April 15, 2025, treat the payment as made on the date of
payment. For example, you paid $500 due on your 2024 return on
August 1, 2025, and later amended the return and were due a $400
refund that you elected to have applied to your estimated taxes. The
$400 overpayment would be treated as paid on August 1.
• If you file your return and pay the tax due by January 31, 2026,
include on line 11, column (d), the amount of tax you pay with your
tax return. In this case, you won’t owe a penalty for the payment due
on January 15, 2026.
Example 1. You filed your 2024 tax return on April 1, 2025,
showing a $1,000 overpayment, which you applied to your 2025 tax.
In 2025, you had $4,000 of federal income tax withheld from wages.
You also made $500 estimated tax payments on September 15,
2025, and January 15, 2026. On line 11, column (a), enter $2,000
($1,000 withholding + $1,000 overpayment). In column (b), enter
$1,000 withholding. In columns (c) and (d), enter $1,500 ($1,000
withholding + $500 estimated tax payment).

Line 17
If line 17 is zero for all payment periods, you don’t owe a penalty. But if
you checked box C or D in Part II, you must file Form 2210 with your
return. If you checked box E, you must file page 1 of Form 2210 with your
return. In certain circumstances, the IRS will waive all or part of the
underpayment penalty. See Waiver of Penalty, earlier.

Section B—Figure the Penalty
Use the penalty worksheet (Worksheet for Form 2210, Part III, Section B
Figure the Penalty) to figure your penalty for each period by applying the
appropriate rate against each underpayment shown in Section A, line 17.
The penalty is figured for the number of days that each underpayment
remains unpaid.
Your payments are applied first to any underpayment balance on an
earlier installment even if you designate a payment for a later period. See
Example 2 below. Use lines 3, 6, 9, and 12 of the penalty worksheet to
show the number of days an underpayment remained unpaid. Use lines
4, 7, 10, and 13 to figure the actual penalty amount by applying the
appropriate rate to an underpayment for the number of days it remained
unpaid.
Example 2. You had a $500 underpayment remaining after your April
15 payment. The June 15 installment required a payment of $1,200. On
June 10, you made a payment of $1,200 to cover the June 15
installment. However, $500 of this payment is applied first to the April 15
installment. The penalty for the April 15 installment is figured from April

Instructions for Form 2210 (2025)

DRAFT

DRAFT

2. On line 10, column (b), enter one-half of the amount on line 9 of
Part I (unless you’re using the annualized income installment
method).

• Column (c)—payments made after June 15, 2025, through

TREASURY/IRS AND OMB USE ONLY DRAFT
15 to June 10 (56 days). The amount remaining to be applied to the June
15 installment is $700.
Total days per rate period. If an underpayment remained unpaid for an
entire rate period, use Table 2 below to determine the number of days to
enter in each column. The chart is organized in the same format as the
penalty worksheet.

For example, if you have an underpayment on line 17, column (a), but
Table 1 shows you have no payments until after January 4, 2026, you
would enter “76” on line 6, column (a), of the penalty worksheet.
If you make a payment during a rate period, see Table 4-1 to figure
the number of days the payment is late.

Table 2. Chart of Total Days
Rate period

(a)
04/15/25

(b)
06/15/25

(c)
09/15/25

(d)
01/15/26

04/16/25–06/30/25

76

07/01/25–09/30/25

92

15

—

—

92

15

—

92

92

92

—

01/01/26–04/15/26

105

105

105

90

DRAFT

DRAFT

10/01/25–12/31/25

Instructions for Form 2210 (2025)

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Table 4-1. Calendar To Determine the Number of Days a Payment Is Late
Instructions. Use this table with Form 2210 if you’re completing Part III, Section B. First, find the number for the
payment due date by going across to the column of the month the payment was due and moving down the column
to the due date. Then, in the same manner, find the number for the date the payment was made. Finally, subtract
the due date number from the payment date number. The result is the number of days the payment is late.

.

.

Example. The payment due date is June 15 (61). The payment was made on November 4 (203). The payment is
142 days late (203 – 61).
Day of

2025

2025

2025

2025

2025

2025

2025

2025

2025

2026

2025

2026

2026

month

April

May

June

July

Aug.

Sept.

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

April

1

16

47

77

108

139

169

200

230

261

292

320

351

2

17

48

78

109

140

170

201

231

262

293

321

352

3

18

49

79

110

141

171

202

232

263

294

322

353

4

19

50

80

111

142

172

203

233

264

295

323

354

5

20

51

81

112

143

173

204

234

265

296

324

355

6

21

52

82

113

144

174

205

235

266

297

325

356

7

22

53

83

114

145

175

206

236

267

298

326

357

8

23

54

84

115

146

176

207

237

268

299

327

358

9

24

55

85

116

147

177

208

238

269

300

328

359

10

25

56

86

117

148

178

209

239

270

301

329

360

11

26

57

87

118

149

179

210

240

271

302

330

361

12

27

58

88

119

150

180

211

241

272

303

331

362

13

28

59

89

120

151

181

212

242

273

304

332

363

14

29

60

90

121

152

182

213

243

274

305

333

364
365

15

0

30

61

91

122

153

183

214

244

275

306

334

16

1

31

62

92

123

154

184

215

245

276

307

335

17

2

32

63

93

124

155

185

216

246

277

308

336

18

3

33

64

94

125

156

186

217

247

278

309

337

19

4

34

65

95

126

157

187

218

248

279

310

338

20

5

35

66

96

127

158

188

219

249

280

311

339

21

6

36

67

97

128

159

189

220

250

281

312

340

22

7

37

68

98

129

160

190

221

251

282

313

341

23

8

38

69

99

130

161

191

222

252

283

314

342

24

9

39

70

100

131

162

192

223

253

284

315

343

25

10

40

71

101

132

163

193

224

254

285

316

344

26

11

41

72

102

133

164

194

225

255

286

317

345

27

12

42

73

103

134

165

195

226

256

287

318

346

28

13

43

74

104

135

166

196

227

257

288

319

347

29

14

44

75

105

136

167

197

228

258

289

348

30

15

45

76

106

137

168

198

229

259

290

349

107

138

260

291

350

Worksheet for Form 2210, Part III,
Section B—Figure the Penalty (Penalty Worksheet)
Line 1b. If more than one payment was applied to fully pay the
underpayment amount in a column (line 1a), enter on line 1b the date
and amount applied up to the underpayment amount. If a payment was
more than the underpayment amount, enter the excess in the next
column with the same date. However, for each column, only enter
payments you made or plan to make after the date at the top of the
column. Do not enter any withheld federal income tax and excess social
security or tier 1 RRTA on line 1b.

6

199

Example 3. Your required installment for each payment due date is
$4,000. You made the following estimated tax payments.
Date

04/30/25
06/15/25
09/15/25
01/15/26

Payments

.

46

.

31

$2,000
$3,000
$4,000
$4,000

On line 1a, column (a) shows $4,000 and columns (b) through (d) show
$3,000. Enter “04/30 $2,000” and “06/15 $2,000” on line 1b, column (a).
The remaining $1,000 ($3,000 – $2,000) of the June 15 payment cannot
be entered on line 1b, column (b), because the payment was not made
after 06/15/25, and is already used to reduce the underpayment on

Instructions for Form 2210 (2025)

DRAFT

DRAFT

Tax Year 2025

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet for Form 2210, Part III, Section B—Figure the Penalty
(Penalty Worksheet)

Keep for Your Records

Complete Rate Period 1 of each column before going to the next column; then go to Rate Periods 2, 3, and 4 in the
same manner. If multiple estimated tax payments are applied to the underpayment amount in a column of line 1a,
you’ll need to make more than one computation for that column.
Payment due dates

1a Enter your underpayment from Part III, Section A, line 17 . . . . .

1a

1b Date and amount of each payment applied to the underpayment
in the same column. Don’t enter more than the underpayment
amount on line 1a for each column (see instructions).
Note: Your payments are applied in the order made first to any
underpayment balance in an earlier column until that
underpayment is fully paid.

1b

(a)
04/15/25

(b)
06/15/25

04/15/25

06/15/25

(c)
09/15/25

(d)
01/15/26

Rate Period 1: April 16, 2025–June 30, 2025

3

4

Computation starting dates for this period . . . . . . . . . . . . . . . .

Number of days from the date on line 2 to the date the amount
on line 1a was paid or 06/30/25, whichever is earlier . . . . . . . .
Underpayment
on line 1a

×

Number of days
on line 3
365

× 0.07

2
Days:

Days:

$

$

DRAFT

DRAFT

2

3

4

Rate Period 2: July 1, 2025–September 30, 2025
5

6

7

Computation starting dates for this period . . . . . . . . . . . . . . . .

Number of days from the date on line 5 to the date the amount
on line 1a was paid or 09/30/25, whichever is earlier . . . . . . . .
Underpayment
on line 1a

×

Number of days
on line 6
365

× 0.07

5

06/30/25

06/30/25

09/15/25

Days:

Days:

Days:

$

$

$

6

7

Rate Period 3: October 1, 2025–December 31, 2025
8

9

10

Computation starting dates for this period . . . . . . . . . . . . . . . .

Number of days from the date on line 8 to the date the amount
on line 1a was paid or 12/31/25, whichever is earlier . . . . . . . .
Underpayment
on line 1a

×

Number of days
on line 9
365

× 0.07

8

09/30/25

09/30/25

09/30/25

Days:

Days:

Days:

$

$

$

9

10

Rate Period 4: January 1, 2026–April 15, 2026
11 Computation starting dates for this period

...............

12 Number of days from the date on line 11 to the date the amount
on line 1a was paid or 04/15/26, whichever is earlier . . . . . . . .
13

Underpayment
on line 1a

×

Number of days
on line 12
365

× X.XX

11

12/31/25

12/31/25

01/15/26

Days:

Days:

Days:

Days:

$

$

$

$

12

13

14 Penalty. Add all amounts on lines 4, 7, 10, and 13 in all columns. Enter the total here and on line 19 of Part
III, Section B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Instructions for Form 2210 (2025)

12/31/25

14

$
7

TREASURY/IRS AND OMB USE ONLY DRAFT
line 1a, column (b). Also, enter “09/15 $3,000” on line 1b, column (b),
because $3,000 of the $4,000 September payment must be used to fully
pay the June underpayment. Also, enter “01/15 $3,000” on line 1b,
column (c), because $3,000 of the $4,000 January payment must be
used to fully pay the September underpayment. Do not enter any
payment on line 1b, column (d).
Line 3. If more than one payment was applied to an underpayment on
line 1a, enter the number of days each payment was late.
Example 4. Using the same facts as Example 3 above, enter “15”
(number of days from 04/15 to 04/30) and “61” (number of days from
04/15 to 06/15) on line 3, column (a).
Line 4. Make the computation requested on line 4 and enter the result. If
more than one payment was required to fully satisfy an underpayment
amount, make a separate computation for each payment.

Schedule AI—Annualized Income
Installment Method

If your income varied during the year because, for example, you operated
your business on a seasonal basis or had a large capital gain late in the
year, you may be able to lower or eliminate the amount of one or more
required installments by using the annualized income installment
method. Use Schedule AI to figure the required installments to enter on
Form 2210, Part III, line 10.

However, if you can use a treaty rate lower than 30% for all your
income during the year that isn’t effectively connected with a U.S.
trade or business, use the percentages determined by multiplying
your treaty rate by 2.4, 1.5, and 1, respectively.
If different treaty rates are applicable, substitute your weighted
average treaty rate during the year for the treaty rate in the previous
sentence. For example, if you have $1,000 of income during the
year that isn’t effectively connected with a U.S. trade or business,
and $500 is subject to a 15% treaty rate, $200 is subject to a 5%
treaty rate, and $300 is subject to a 30% treaty rate, the weighted
average treaty rate would be 17.5%. You would use the
percentages for columns (b), (c), and (d) determined by multiplying
17.5% by 2.4, 1.5, and 1, respectively.
4. Enter in column (b) of line 24 one-half of the amount from Form
2210, Part I, line 9. In columns (c) and (d), enter one-fourth of that
amount.
5. Skip column (b) of lines 22 and 25.

Part I—Annualized Income Installments

To use the annualized income installment method to figure the
penalty, you must do all of the following.

Line 1

If you use Schedule AI for any payment due date, you must use it
for all payment due dates.

1. Complete Schedule AI, Part I (and Part II, if necessary). Enter the
amounts from columns (a) through (d) of Schedule AI, Part I,
line 27, in the corresponding columns of Form 2210, Part III, line 10.
2. Complete Part III to figure the penalty. This includes completing the
penalty worksheet in the instructions.
3. Check box C in Part II.
4. For each period shown on Schedule AI, figure your income and
deductions based on your method of accounting. If you use the
cash method of accounting (used by most people), include all
income actually or constructively received during the period and all
deductions actually paid during the period.
5. Attach Form 2210, Parts I, II, III, and Schedule AI to your return.
Note: Each period (see the top of Schedule AI) includes amounts from
the previous period(s).
• Period (a) includes items for January 1 through March 31.
• Period (b) includes items for January 1 through May 31.
• Period (c) includes items for January 1 through August 31.
• Period (d) includes items for the entire year.
Additional information. Estates and trusts, see Notice 87-32.
Individuals filing Form 1040-NR. If you’re filing Form 1040-NR and
you didn’t receive wages as an employee subject to U.S. income tax
withholding, follow these modified instructions for Schedule AI.
1. Skip column (a).

8

For each period (column), figure your total income minus your
adjustments to income. Include your share of partnership or S
corporation income or loss items for the period.
If you’re self-employed, be sure to take into account the deductible
part of your self-employment tax.

Line 2
Estates and trusts don't use the amounts shown in columns (a) through
(d). Instead, use 6, 3, 1.71429, and 1.09091, respectively, as the
annualization amounts.

Line 6
If you itemized deductions, multiply line 4 of each column by line 5 and
enter the result on line 6.

Line 7
If you’re a resident of India and a student or business apprentice, enter
your standard deduction from Form 1040-NR, line 12.

2. Beginning with column (b), enter on line 1 your income for the
period that is effectively connected with a U.S. trade or business.

Line 9

3. Increase the amount on line 19 by the amount determined by
multiplying your income for the period that isn’t effectively
connected with a U.S. trade or business by the following.

Enter your deduction for qualified business income. For information on
how to compute your deduction for qualified business income, see the
instructions for Forms 8995 and 8995-A.

Instructions for Form 2210 (2025)

DRAFT

CAUTION

To figure the amount of each required installment, Schedule AI selects
the smaller of the annualized income installment or the regular
installment (that has been increased by the amount saved by using the
annualized income installment method in figuring any earlier
installments).

!

DRAFT

• In column (b), 72%.
• In column (c), 45%.
• In column (d), 30%.

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet
1. Enter the amount from the appropriate worksheet.
• Line 3 of your 2025 Estimated Tax Worksheet. (Worksheet 2-1 in Pub.
505)
• Line 3 of Worksheet 2-6 in Pub. 505 (use if you will exclude or deduct
foreign earned income or housing) . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your qualified dividends expected for
20251 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter your net capital gain expected for 20251 . . . . . .

3.

4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter your 28% rate gain or loss expected for
20252 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6. Enter your unrecaptured section 1250 gain expected for
2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

1.

4.

.............................

8.

9. Subtract line 8 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10. Subtract line 9 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .

10.

11. Enter the smaller of line 1 or $96,700 ($48,350 if single
or married filing separately, or $64,750 if head of
household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12. Enter the smaller of line 10 or line 11 . . . . . . . . . . . .

12.

13. Subtract line 4 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14. Enter the larger of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If line 11 and line 12 are the same, skip line 15 and go to line 16.

14.

15. Subtract line 12 from line 11. This is the amount taxed at 0% . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If lines 1 and 11 are the same, skip lines 16 through 36 and go to line 37.

15.

16. Enter the smaller of line 1 or line 9

.............................

16.

17. Enter the amount from line 15. If line 15 is blank, enter -0- . . . . . . . . . . . . . .

17.

18. Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . .

18.

19. Enter:
• $533,400 if single,
• $300,000 if married filing separately,
• $600,050 if married filing jointly or qualifying surviving spouse, or
• $566,700 if head of household . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .

19.

20. Enter the smaller of line 1 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.

21. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . .

21.

22. Subtract line 21 from line 20. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.

23. Enter the smaller of line 18 or line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.

24. Multiply line 23 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25. Add line 17 and line 23. If line 1 equals the sum of lines 21 and 23, then skip
lines 26 through 36 and go to line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26.

27. Multiply line 26 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.............................

29. Add lines 4 and 14 . . . . . . . . . . . . . . . . . . . . . . . . .

29.

30. Enter the amount from line 1 above

30.

.............

31. Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . . . . . . . . . .

27.

28.

31.

32. Subtract line 31 from line 28. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32.

33. Multiply line 32 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note: If line 5 is zero or blank, skip lines 34 through 36 and go to line 37.
34. Add lines 14, 15, 23, 26, and 32

24.

25.

26. Subtract line 25 from line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. Enter the smaller of line 3 or line 6

DRAFT

DRAFT

8. Enter the smaller of line 3 or line 7

Keep for Your Records

................................................

34.

35. Subtract line 34 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35.

33.

36. Multiply line 35 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36.

37. Figure the tax on the amount on line 14 from the 2025 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37.

38. Add lines 24, 27, 33, 36, and 37

................................................................

38.
(Continued on next page)

Instructions for Form 2210 (2025)

9

TREASURY/IRS AND OMB USE ONLY DRAFT
2025 Estimated Tax. Part I, Line 4
Qualified Dividends and Capital Gain Tax Worksheet (Continued)
39. Figure the tax on the amount on line 1 from the 2025 Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39.

40. Tax on all taxable income (including capital gains and qualified dividends). Enter the smaller of line 38
or line 39 here and on Part I, line 4 (or line 4 of Worksheet 2-6 in Pub. 505) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40.

1
If you expect to deduct investment interest expense, don’t include on this line any qualified dividends or net capital gain that you will elect to treat as
investment income.
2
This includes a section 1202 exclusion from eligible gain on qualified small business stock and gain or loss from the sale or exchange of collectibles. See the
Instructions for Schedule D (Form 1040) for more information.

Line 12

Line 28

Form 1040, 1040-SR, or 1040-NR filers, enter -0- in each column.
Estates and trusts, use the exemption amount shown on your return.

Generally, to figure your net earnings from self-employment on line 28,
multiply your net profit from all trades or businesses for each period by
92.35% (0.9235). If your self-employment income for the applicable
periods is less than $400, enter zero in Part II, line 28. You are not
required to complete Part II because your net earnings from
self-employment may be too low to obligate you to pay self-employment
tax. See Schedule SE.

Line 14

Line 16
Enter all of the other taxes you owed because of events that occurred
during the months shown in the column headings. Include the same
taxes used to figure Form 2210, Part I, line 2 (except self-employment
tax), plus the tax from Form 4972, Tax on Lump-Sum Distributions; Form
8814, Parents’ Election To Report Child’s Interest and Dividends; and
any alternative minimum tax (AMT).
To figure the AMT, Form 1040 or 1040-SR filers use Form 6251;
estates and trusts use Schedule I (Form 1041). Figure alternative
minimum taxable income based on your income and deductions during
the periods shown in the column headings. Multiply this amount by the
annualization amounts shown for each column on Schedule AI, line 2,
before subtracting the AMT exemption.

Line 18
For each column, enter the credits you’re entitled to because of events
that occurred during the months shown in the column headings. These
are the credits you used to arrive at the amounts on lines 1 and 3 of Part
I, Required Annual Payment.
When figuring your credits, annualize any item of income or
deduction used to figure each credit. For example, if your earned income
(and AGI) for the first period (column (a)) is $8,000 and you qualify for the
earned income credit (EIC), use your annualized earned income
($32,000) to figure your EIC for column (a).

Part II—Annualized Self-Employment Tax
If you had net earnings from self-employment during any period,
complete Part II for that period to figure your annualized self-employment
tax.
If you’re married and filing a joint return and both you and your
spouse had net earnings from self-employment, complete a separate
Part II for each spouse. Enter on line 15 of Schedule AI, Part I, the
combined amounts from line 36 of each spouse’s Part II.

However, if your Form W-2 showed church employee income or you
deducted Conservation Reserve Program payments on your
Schedule SE, use a separate Schedule SE as a worksheet to calculate
net earnings from self-employment for each period. For this purpose, net
earnings from self-employment is the amount on Schedule SE, line 6.

Line 30
If you filed Form 4137, Social Security and Medicare Tax on Unreported
Tip Income, or Form 8919, Uncollected Social Security and Medicare
Tax on Wages, use the following instructions to figure the additional
amount to include in the appropriate columns of line 30.
• Form 4137: Include the actual unreported tips for the period subject
to social security tax. This will be the amount on Form 4137, line 10,
when the form is completed for a specific period.
• Form 8919: Include the actual wages for the period from which the
social security tax wasn’t withheld. This will be the amount on Form
8919, line 10, when the form is completed for a specific period.
Paperwork Reduction Act Notice. We ask for you to obtain the
information on this form to carry out the Internal Revenue laws of the
United States. You are required to obtain this information.
You are not required to obtain the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays a
valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete and file this form will vary depending on
individual circumstances. The estimated burden for individual filers is
approved under OMB control number 1545-0074. The estimated burden
for estate and trust filers is approved under OMB control number
1545-0092. For the estimated averages, see the instructions for your
income tax return.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for the tax return with which
this form is filed.

Any Additional Medicare Tax on self-employment income will be
computed in Part I.

10

Instructions for Form 2210 (2025)

DRAFT

DRAFT

To compute the tax, see the instructions for your tax return for the
applicable Tax Table or worksheet to use. For example, Form 1040 or
1040-SR filers can use the Tax Table; Tax Computation Worksheet;
Qualified Dividends and Capital Gain Tax Worksheet; Schedule D Tax
Worksheet; Foreign Earned Income Tax Worksheet; Schedule J; or Form
8615, Tax for Certain Children Who Have Unearned Income.