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line 8. If you filed a joint return for 2016 but you aren't filing a joint

Table 1. Estimated Tax Payments

return for 2017, see Pub. 505, chapter 4, General Rule, to figure

your share of the 2016 tax to enter on line 8. If you didn't file a

return for 2016 or your 2016 tax year was less than 12 months,

Date

Payment

Date

Payment

don't complete line 8. Instead, enter the amount from line 5 on

amount

line 9. However, see Exceptions to the Penalty, earlier.

Part III—Short Method

If you can use the short method (see Form 2210, Part III, Can

You Use the Short Method?), complete lines 10 through 14 to

figure your total underpayment for the year, and lines 15 through

17 to figure the penalty. Fiscal year filers: See Publication 505 to

see if you can use the short method. In certain circumstances,

Entries on Form 2210. Enter on line 19 the following tax

the IRS will waive all or part of the underpayment penalty. See

payments.

Waiver of Penalty, earlier.

Column (a)—payments you made by April 18, 2017.

Part IV—Regular Method

Column (b)—payments you made after April 18, 2017,

through June 15, 2017.

Use the regular method if you aren't eligible to use the short

Column (c)—payments you made after June 15, 2017,

method. See Form 2210, Part III, Must You Use the Regular

through September 15, 2017.

Method? If you checked box C in Part II, complete Schedule AI

Column (d)—payments you made after September 15, 2017,

before Part IV.

through January 16, 2018.

When figuring your payment dates and the amounts to enter on

Form 1040NR or 1040NR-EZ filers. If you are filing Form

line 19 of each column, apply the following rules.

1040NR or 1040NR-EZ and didn't receive wages as an

For withheld federal income tax and excess social security or

employee subject to U.S. income tax withholding, the

tier 1 railroad retirement tax (RRTA), you are considered to have

instructions for completing Part IV are modified as follows.

paid one-fourth of these amounts on each payment due date

1. Skip column (a).

unless you can show otherwise. You will find these amounts on

2. On line 18, column (b), enter one-half of the amount on

Form 1040, lines 64 and 71; Form 1040A, line 40, plus any

line 9 of Part I (unless you are using the annualized income

excess social security and tier 1 RRTA included on line 46; Form

installment method).

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

3. On line 19, column (b), enter the total tax payments made

lines 18a and 18b; and Form 1041, line 24e.

through June 15, 2017, for the 2017 tax year. If you are treating

If you treat withholding as paid for estimated tax

federal income tax (and excess social security or tier 1 railroad

purposes when it was actually withheld, you must check

retirement tax) as having been withheld evenly throughout the

box D in Part II and complete and attach Form 2210 to

year, you are considered to have paid one-third of these

CAUTION

your return.

amounts on each payment due date.

Include all estimated tax payments you made for each period.

4. Skip all lines in column (b) that are shaded in column (a).

Include any overpayment from your 2016 tax return you elected

to apply to your 2017 estimated tax. If your 2016 return was fully

Section A—Figure Your Underpayment

paid by the due date, treat the overpayment as a payment made

Line 18

on April 18, 2017. If you mail your estimated tax payments, use

the date of the U.S. postmark as the date of payment.

Enter on line 18, columns (a) through (d), the amount of your

If an overpayment is generated on your 2016 return from a

required installment for the due date shown in each column

payment made after the due date, treat the payment as made on

heading. For most taxpayers, this is one-fourth of the required

the date of payment. For example, you paid $500 due on your

annual payment shown in Part I, line 9. However, it may be to

2016 return on July 1, 2017, and later amended the return and

your benefit to figure your required installments by using the

were due a $400 refund which you elected to have applied to

annualized income installment method. See the Schedule AI

your estimated taxes. The $400 overpayment would be treated

instructions later.

as paid on July 1.

If you file your return and pay the tax due by January 31,

Line 19

2018, include on line 19, column (d), the amount of tax you pay

with your tax return. In this case, you won't owe a penalty for the

Table 1—List your estimated tax payments for 2017.

payment due on January 16, 2018.

Before completing line 19, enter in Table 1 the payments you

made for 2017. Include the following payments.

Example 1. You filed your 2016 tax return on June 1, 2017,

Any overpayment from your 2016 return applied to your 2017

showing a $2,000 refund. You elected to have $1,000 of your

estimated tax payments. Generally, treat the payment as made

2016 overpayment applied to your 2017 estimated tax

on April 18, 2017.

payments. In 2017, you had $4,000 of federal income tax

Estimated tax payments you made for the 2017 tax year, plus

withheld from wages. You also made $500 estimated tax

any federal income tax and excess social security and tier 1

payments on September 15, 2017, and January 16, 2018. On

railroad retirement tax withheld.

line 19, column (a), enter $2,000 ($1,000 withholding + $1,000

Any payment made on your balance due return for 2017. Use

overpayment). In column (b) enter $1,000 (withholding), and in

the date you filed (or will file) your return or April 17, 2018,

columns (c) and (d), enter $1,500 ($1,000 withholding + $500

whichever is earlier, as the payment date.

estimated tax payment).

Line 25

If line 25 is zero for all payment periods, you don't owe a penalty.

But if you checked box C or D in Part II, you must file Form 2210

with your return. If you checked box E, you must file page 1 of

-5-

Instructions for Form 2210 (2017)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2017 Page 5

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