• The general rule for the underpayment penalty,
• Special rules for certain individuals,
• Exceptions to the underpayment penalty,
• How to figure your underpayment and the amount of your penalty on Form 2210, and
• How to ask IRS to waive the penalty.

Useful Items

Form (and Instructions)

• 2210   Underpayment of Estimated Tax by Individuals, Estates, and Trusts
• 2210-F   Underpayment of Estimated Tax by Farmers and Fishermen

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