Government of the District of Columbia
D-2210W Underpayment of Estimated
2005
Office of the Chief Financial Officer
Income Tax By Individuals
Office of Tax and Revenue
SEE INSTRUCTIONS ON REVERSE
IMPORTANT: Please review the instructions before completing this form
Your SSN
Your first name, M.I., Last name
Spouse’s SSN
Spouse’s first name, M.I., Last name
Your daytime phone number
Exceptions which avoid the penalty
No penalty is due and this form should not be filed if:
A. Your tax liability on taxable income after deducting District of Columbia withholding tax
and applicable credits is less than $100, or
B. You have made quarterly estimated tax and withholding payments as required and the
total amount is equal to or more than 100% of last year’s taxes or 90% of the current
year’s taxes.
Computation of Underpayment
1
2005 DC Tax Liability from Form D-40, Line 29 or D-40EZ, Line 8
$
2
Multiply the amount on Line 1 by 90% (.90)
.90
0.00
3
2004 DC Tax Liability from Form D-40, Line 29 or D-40EZ, Line 8
4
Minimum withholding and estimated tax requirement for tax year 2005
0.00
(lesser of line 2 or 3)
.
5
Multiply the amount on Line 4 by 25% (.25)
0.00
.25
Note: If your income was not evenly divided over 4 quarters, see instructions on the
reverse side of this form on how to use the “Annualized Income” method.
Due date of Installments
1
st
Period
2
nd
Period
3
rd
Period
4
th
Period
04/18/05
06/15/05
09/15/05
1/15/06
6 Enter the amount from Line 5 or the annualized amount in each
period
(the 2
nd
period includes the 1
st
Period amount, 3
rd
Period includes
the 1
st
and 2
nd
amounts, the 4
th
Period includes all amounts)
Check here if using the “Annualized Income” method
7 DC withholding and estimated taxes paid each period
nd
(the 2
period includes the 1
st
Period amount, 3
rd
Period includes 1
st
and 2
nd
amounts,
the 4
th
Period includes all amounts)
8 Underpayment each period
(Line 6 minus Line 7)
0.00
0.00
0.00
0.00
.0175
.0265
.0351
.0259
9
Penalty Factors
.0175
.0265
.0351
.0259
10 Line 8 multiplied by Line 9
0.00
0.00
0.00
0.00
$
11 Penalty - Total of amounts from Line 10. Pay this amount.
0.00
(See instructions)
Revised 01-2006 Web Fill-in
D-2210 page 1