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Line 6

IF you filed

Add the following amounts shown on your 2016 tax

for 2016...

return.

Enter the taxes withheld from Form 1040, lines 64 and 71; Form

1040A, line 40, plus any excess social security and tier 1 railroad

1040

Lines 56, 57, 59 (additional tax on distributions only), 60a*,

retirement tax (RRTA) included on line 46; Form 1040NR, lines

60b, and any write-ins on line 62 with the exception of:

62a, 62b, 62c, 62d, and 67; or Form 1040NR-EZ, lines 18a and

Uncollected social security and Medicare tax or RRTA

18b. For an estate or trust, enter the amount from Form 1041,

tax on tips or group-term life insurance (identified as “UT”);

line 24e.

Tax on excess golden parachute payments (identified as

“EPP”);

Filers of Form 8689, Allocation of Individual Income Tax to

Excise tax on insider stock compensation from an

the U.S. Virgin Islands. Also enter on this line the amount(s)

expatriated corporation (identified as “ISC”);

from Form 8689, lines 40 and 45, that you entered on line 74 of

Look-back interest due under section 167(g) (identified

as “8866”), and under section 460(b) (identified as “8697”);

your 2017 Form 1040.

Recapture of federal mortgage subsidy (identified as

Line 8

“FMSR”); and

Interest accrued on deferred tax under a section 1294

To figure your 2016 tax, first add the amounts listed in (1) later,

election for the year of termination (see Form 8621, Part VI,

then subtract from that total amount the refundable credits listed

line 24, and Instructions for Form 8621). Also, subtract the

in (2) later that are shown on your 2016 tax return. (1) Add the

amount from Form 8621, line 9c, that has been entered in

brackets to the left of Form 1040, line 63.

amounts listed in the chart below based on which tax

return you filed for 2016.

1040A

Line 37

1040NR

Lines 53, 54, 55, 57 (additional tax on distributions only), 58,

59a*, 59b, and any write-ins on line 60 with the exception of:

Uncollected social security and Medicare tax or RRTA

tax on tips or group-term life insurance (identified as “UT”);

Tax on excess golden parachute payments (identified as

“EPP”);

Excise tax on insider stock compensation from an

expatriated corporation (identified as “ISC”);

Look-back interest due under section 167(g) (identified

as “From Form 8866”), and under section 460(b) (identified

as “From Form 8697”);

Recapture of federal mortgage subsidy (identified as

“FMSR”); and

Interest accrued on deferred tax under a section 1294

election for the year of termination (see Form 8621, Part VI,

line 24, and Instructions for Form 8621).

1040NR-EZ

Line 15

1041

Schedule G, lines 4, 5, 6*, and any write-ins on line 7 with

the exception of:

Look-back interest due under section 167(g) (identified

as “From Form 8866”);

Look-back interest due under section 460(b) (identified

as “From Form 8697”); and

Interest accrued on deferred tax under a section 1294

election for the year of termination (see Form 8621, Part VI,

line 24, and Instructions for Form 8621).

* If you’re a household employer, include your household employment taxes on

line 2. Don’t include household employment taxes if both of the following are

true: (1) You didn’t have federal income tax withheld from your income and, (2)

You wouldn’t be required to make estimated tax payments even if the

household employment taxes weren't included.

(2) Subtract refundable credits listed below:

Subtract the total of the following refundable credits, if any, that

you claimed on your 2016 tax return:

Earned income credit.

Additional child tax credit.

Refundable part of the American opportunity credit (Form

8863, line 8).

Credit for federal tax paid on fuels.

Health coverage tax credit.

Premium tax credit (Form 8962).

Credit determined under section 1341(a)(5)(B).

Enter the 2016 tax you figured above unless the AGI on your

2016 return is more than $150,000 ($75,000 if married filing

separately for 2017). If the AGI shown on your 2016 tax return is

more than $150,000 ($75,000 if married filing separately), enter

110% of the amount of the tax computed earlier.

If you are filing a joint return for 2017, but you didn't file a joint

return for 2016, add your 2016 tax (as figured earlier) to your

spouse's 2016 tax (as figured earlier) and enter the total on

-4-

Instructions for Form 2210 (2017)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2017 Page 4

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