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 the form can be filed if a waiver is requested or if a joint return was filed for one of the two years in question. The form includes sections to calculate underpayment and penalties.
documents/EFTA01222634.pdf
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