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Form 2210F: Underpayment of Estimated Tax by Farmers and Fishers
IRS Form 2210-F is used to determine if an individual, estate, or trust with at least two‑thirds of 2024 or 2025 income from farming or fishing owes an underpayment penalty; you must file it if you check box A or B in Part I.
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IRS Form 2210F - Underpayment of Estimated Tax by Farmers and Fishers
IRS Form 2210-F is used to determine if an individual, estate, or trust with at least two‑thirds of 2024 or 2025 income from farming or fishing owes an underpayment penalty; you must file it if you check box A or B in Part I.
Risk Radar
Scan points- 1Failing to attach Form 2210-F when box A or B is checked triggers a penalty bill.
- 2Checking box A or B but not attaching Form 2210-F to the return.
- 3Leaving lines 1‑11 blank, preventing calculation of the required annual payment.
- 4Omitting line 13 when an underpayment exists.
- 5Not entering the waiver amount in parentheses on line 16 when a waiver is requested.
Plain English
Form 2210-F helps farmers and fishers figure out whether they owe a penalty for not paying enough tax during the year. If you request a waiver or meet other specific conditions, you complete the form and attach it to your tax return.
Submission Date
- Filing date: 2026-02-19 15:10:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are an individual, estate, or trust with at least two‑thirds of 2024 or 2025 gross income from farming or fishing and you checked box A or B in Part I.
- Do not use it when neither box A nor box B in Part I is checked, because the IRS will figure any penalty for you.
- Check Form 1040 instead when you need to report the penalty amount on your individual income tax return.
Form selector
Use this form or another form?
Reporting penalty on individual income tax return
Penalty amount from Form 2210‑F line 16 must be entered on the penalty line of Form 1040
✓ Verify line 16 amount matches the entry on Form 1040
Filing a fiduciary return for an estate or trust
Form 2210‑F attaches to Form 1041 when a penalty applies to an estate or trust
✓ Confirm attachment requirement on Form 1041
Claiming credit for tax paid to USVI
Credit requires completing Form 8689 and attaching it to Form 1040 or 1040‑SR
✓ Ensure Form 8689 is completed and attached
Deadline or filing window
The source does not specify a filing deadline for Form 2210-F; it only notes payment deadlines for avoiding the penalty (e.g., January 15, 2026, or March 2, 2026). No extension information is provided.
Checklist
What you need before filling it out
Line 2 (Household employment taxes)
Amounts from Form 1041 Schedule G lines 4‑8 · Form 1041 Schedule G
Line 8 (Taxes withheld)
Withheld amounts from Schedule 3 (Form 1040) line 11 or Form 1040 line 25d, etc. · Form 1040, Schedule 3, Form 1041 Schedule G
Line 4 (Limited relief under Notice 2026‑3)
Election under section 1062(a) documentation · Notice 2026‑3, election paperwork
Waiver documentation
Retirement date and age or disability date · Personal records, medical documents
Disaster waiver documentation
Police or insurance reports · Copies of reports
Before you submit
- 1Check that you have checked box A or B in Part I if applicable.
- 2Verify that lines 1 through 11 are completed with correct amounts.
- 3Confirm that any household employment taxes are included on line 2 only if required.
- 4Ensure taxes withheld are entered on line 8 from the appropriate schedule.
- 5Attach documentation for any waiver request (retirement, disability, casualty).
- 6If claiming relief under Notice 2026‑3, attach the election under section 1062(a).
- 7Sign the form where required.
- 8Attach Form 2210‑F to the appropriate return (Form 1040, 1040‑SR, 1040‑NR, or 1041) if boxes are checked.
- 9Retain a copy of the completed Form 2210‑F for your records.
- 10Submit the return by the due date of your tax return.
How to file this form
- 1Complete lines 1 through 11 on Form 2210‑F to calculate the required annual payment, then record the amount on line 16 — retain the completed form as proof.
- 2Determine if you must file Form 2210‑F by checking boxes A or B in Part I — keep the checked boxes as evidence.
- 3Attach Form 2210‑F to your tax return (Form 1040, 1040‑SR, 1040‑NR, or 1041) if required — the attached form serves as filing proof.
- 4Sign the attached Form 2210‑F where indicated — the signature validates the filing.
- 5Mail the return and attached Form 2210‑F to the IRS address for your return type — the mailing receipt confirms submission.
Known limitations
- 1Form 2210‑F is not required when neither box A nor box B in Part I is checked.
- 2The IRS will calculate the penalty for filers who do not attach Form 2210‑F.
- 3Household employment taxes are excluded from line 2 if no federal income tax was withheld and estimated payments are not required.
- 4Relief workers must call the IRS disaster hotline; the form itself does not provide the relief.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows a revision header of 20 25 and the instructions direct users to www.irs.gov/Form2210F for the latest information; no other changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20 25 as shown on the form header.
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — Not stated in the official source — verify on the agency site
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 2210‑F and attached tax return for at least three years.
- 2Watch for a penalty bill from the IRS if a penalty is owed.
- 3If you receive a bill, pay by the date specified to avoid interest.
- 4If you discover an error, file an amended return using Form 1040X (or the appropriate amended form) and include a corrected Form 2210‑F.
- 5Store any waiver documentation with your records.
Sources
- SRCInstructions p.1 — purpose: individual, estate, or trust with at least two‑thirds of 2024 or 2025 gross income from farming or fishing must use Form 2210‑F.
- SRCInstructions p.1 — filing requirement: must file if box A or B in Part I is checked.
- SRCInstructions p.1 — IRS will figure the penalty if boxes are not checked.
- SRCInstructions p.1 — waiver documentation requirements for retirement, disability, casualty.
- SRCInstructions p.2 — household employment taxes inclusion rules for line 2.
- SRCInstructions p.2 — taxes withheld lines for line 8 (Schedule 3 line 11, Form 1040 line 25d, etc.).
- SRCForm p.1 — attachment requirement: attach to Form 1040, 1040‑SR, 1040‑NR, or 1041.
- SRCForm p.1 — revision header shows 20 25.
Common confusion points
Do I need to file Form 2210‑F if I didn’t check any box?
Many think the form is always required; the requirement depends on checking box A or B in Part I.
→ Verify that both boxes are unchecked before skipping the form.
Should I include household employment taxes on line 2?
Inclusion depends on two conditions about withholding and estimated payments.
→ Confirm that both conditions (no federal withholding and no estimated payment requirement) are true before excluding taxes.
Which line reports taxes withheld?
Multiple sources (Schedule 3 line 11, Form 1040 line 25d, etc.) cause uncertainty.
→ Use the line that matches the tax return form you are filing.
How do I claim relief under Notice 2026‑3?
Relief requires a valid election under section 1062(a).
→ Verify you have a proper election and attach the supporting documentation.
Do I need to attach Form 8689 for USVI credit?
The credit is separate from Form 2210‑F.
→ Complete and attach Form 8689 if you paid tax to the USVI.
What if I am a relief worker?
Relief workers think the form provides disaster relief.
→ Call the IRS disaster hotline at 866‑562‑5227 to confirm eligibility.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040X — file an amended return to correct penalty calculations.
Questions about IRS Form 2210F
What is IRS Form 2210F used for?
Form 2210-F helps farmers and fishers figure out whether they owe a penalty for not paying enough tax during the year. If you request a waiver or meet other specific conditions, you complete the form and attach it to your tax return.
Who must file IRS Form 2210F?
Individuals, estates, or trusts with at least two‑thirds of 2024 or 2025 gross income from farming or fishing must file IRS Form 2210-F if they check box A or B in Part I.
What information does IRS Form 2210F require?
The form collects the required annual payment (lines 1‑11), the underpayment amount (line 13), and any waiver request (box A) to calculate the penalty (line 16).
Where do I file IRS Form 2210F?
Attach IRS Form 2210-F to the appropriate income tax return—Form 1040, 1040‑SR, 1040‑NR, or 1041.
How do I complete IRS Form 2210F?
First, complete lines 1 through 11 to determine the required annual payment. Next, calculate any underpayment on line 13. If requesting a waiver, check box A in Part I, enter the waiver amount in parentheses on line 16, and compute the reduced penalty. Finally, attach the completed Form 2210-F to your tax return before filing.
What happens if IRS Form 2210F is filed incorrectly?
If the penalty is owed and the form is not filed correctly, the IRS will send a penalty bill, and interest may accrue if not paid by the bill’s due date.
Do I need to file Form 2210‑F if I didn’t check any box?
Many think the form is always required; the requirement depends on checking box A or B in Part I. Verify that both boxes are unchecked before skipping the form.
Should I include household employment taxes on line 2?
Inclusion depends on two conditions about withholding and estimated payments. Confirm that both conditions (no federal withholding and no estimated payment requirement) are true before excluding taxes.
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