Form 2210-F is used to calculate the penalty for underpayment of estimated tax by farmers and fishermen. It is attached to Form 1040, 1040NR, or 1041. The IRS will typically calculate any penalty owed and send a bill, but this form can be used to request a waiver or calculate the penalty if filing a joint return for only one of the years 2017 or 2018. The form includes sections to calculate underpayment and the penalty, with instructions to enter the penalty amount on the tax return without attaching the form unless specific conditions apply.
documents/EFTA01222635.pdf
{}