- 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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