Figure 4-B, Regular Installment Method—Illustrated (Ben Brown) (Continued). Summary: This is an example of Form 2210 (2007), page 3, for Figure 4-B, Regular Installment Method—Illustrated (Ben Brown) (Continued). The completed line items are:

Under “Section A--Figure Your Underpayment”:

	Payment Due Dates: (a) 4/15/07	Payment Due Dates: (b) 6/15/07	Payment Due Dates: (c) 9/15/07	Payment Due Dates: (d) 1/15/08
“18. Required installments. If box C in Part II applies, enter the amounts from Schedule AI, line 25. Otherwise, enter 25% (.25) of line 9, Form 2210, in each column”	1,529	1,529	1,529	1,529
“19. Estimated tax paid and tax withheld (see page 2 of the instructions). For column (a) only, also enter the amount from line 19 on line 23. If line 19 is equal to or more than line 18 for all payment periods, stop here; you do not owe a penalty. Do not file Form 2210 unless you checked a box in Part II. Complete lines 20 through 26 of one column before going to line 20 of the next column.”	807	807	807 + 1,000 = 1,807	807 + 1,000 = 1,807
“20. Enter the amount, if any, from line 26 in the previous column”	(shaded area)
“21. Add lines 19 and 20”	(shaded area)	807	1,807	1,807
“22. Add the amounts on lines 24 and 25 in the previous column”	(shaded area)	722	1,444	1,166
“23. Subtract line 22 from line 21. If zero or less, enter 0. For column (a) only, enter the amount from line 19”	807	85	363	641
“24. If line 23 is zero, subtract line 21 from line 22. Otherwise, enter 0”	(shaded area)	0	0	(shaded area)
“25. Underpayment. If line 18 is equal to or more than line 23, subtract line 23 from line 18. Then go to line 20 of next column. Otherwise, go to line 26”	722	8/31 1,000 9/15 444 and 1,444	1/11 1,000 1/15 166 and 1,166	888

Under “Section B--Figure the Penalty”:

“Rate Period 1: April 16, 2007—December 31, 2007”

“27. Number of days from the date shown above line 27 to the date the amount on line 25 was paid or 12/31/07, whichever is earlier”

“4/15/07 Days:” field contains 61

“6/15/07 Days:” field contains 8/31 77 and 9/15 92

“9/15/07 Days:” field contains 107

“28. Underpayment on line 25 (see page 3 of the instructions) multiplied by (number of days on line 27 divided by 365) multiplied by .08”

“4/15/07” field contains $9.65

“6/15/07” field contains $16.88 and $8.95

“9/15/07” field contains $27.35

“Rate Period 2: January 1, 2008—April 15, 2008”

“29. Number of days from the date shown above line 29 to the date the amount on line 25 was paid or 4/15/08, whichever is earlier”

“12/31/07 Days:” field contains 11 and 15

“1/15/08 Days:” field contains 91

“30. Underpayment on line 25 (see page 4 of the instructions) multiplied by (number of days on line 29 divided by 366) multiplied by .07”

“12/31/07” field contains $2.10 and $.48

“1/15/08” field contains $15.46

“31. Penalty. Add all amounts on lines 28 and 30 in all columns. Enter the total here and on Form 1040, line 77; Form 1040A, line 47; Form 1040NR, line 75; Form 1040NR-EZ, line 26; or Form 1041, line 26, but do not file Form 2210 unless you checked a box in Part II” field contains $80.87