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through (d), in the corresponding columns of Form 2210, Part IV,

line 18.

• Married filing jointly or Qualifying

$313,800

widow(er)

. . . . . . . . . . . . . . . .

2. Complete Part IV to figure the penalty. This includes

• Head of household

$287,650

. . . . . . . . . . .

completing the penalty worksheet, earlier, in the instructions.

• Single

$261,500

. . . . . . . . . . . . . . . . . .

3. Check box C in Part II.

• Married filing separately

$156,900

. . . . . . . .

4. Attach Form 2210, Parts I, II, IV, and Schedule AI to your

return.

Itemized Deductions Worksheet – Line 6

Additional information. See Pub. 505, chapter 4, for more

Enter line 4 of Schedule AI . . . . . . . . . . . . . . . . 1.

details about the annualized income installment method. Estates

Enter the total amount included on line 1 above for

and trusts, see Notice 87-32.

medical and dental expenses, investment interest,

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

casualty or theft losses, and gambling losses (after

filing Form 1040NR or 1040NR-EZ and you didn't receive wages

applying the same limits used in line 1) . . . . . . . . 2.

as an employee subject to U.S. income tax withholding, follow

Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . 3.

these modified instructions for Schedule AI.

Enter line 5 of Schedule AI . . . . . . . . . . . . . . . . 4.

1. Skip column (a).

Multiply line 1 by line 4 . . . . . . . . . . . . . . . . . . . 5.

2. Beginning with column (b), enter on line 1 your income for

Note: If line 3 is zero or less, your deduction isn't

the period that is effectively connected with a U.S. trade or

limited. Stop here and enter line 5 above on

business.

Schedule AI, line 6.

3. Increase the amount on line 17 by the amount determined

Multiply line 3 by line 4 . . . . . . . . . . . . . . . . . . . 6.

by multiplying your income for the period that isn't effectively

Multiply line 6 by 80%

connected with a U.S. trade or business by the following.

(0.80) . . . . . . . . . . . . . . . . . 7.

In column (b), 72%.

Enter line 3 of

In column (c), 45%.

Schedule AI

. . . . . . . . . . . . 8.

In column (d), 30%.

Enter the amount shown below

However, if you can use a treaty rate lower than 30%, use the

for your filing status:

percentages determined by multiplying your treaty rate by 2.4,

$313,800 if married filing

1.5, and 1, respectively.

jointly or qualifying widow(er),

$287,650 if head of

4. Enter on line 22, column (b), one-half of the amount from

household,

Form 2210, Part I, line 9. In columns (c) and (d), enter one-fourth

$261,500 if single, or

of that amount.

$156,900 if married filing

5. Skip column (b) of lines 20 and 23.

separately . . . . . . . . . . . . .

10.

Subtract line 9 from

Part I—Annualized Income Installments

line 8 . . . . . . . . . . . . . . . . . 10.

To figure the amount of each required installment, Schedule AI

Note: If line 10 is zero or less,

your deduction isn't limited.

selects the smaller of the annualized income installment or the

Stop here and enter line 5

regular installment (that has been increased by the amount

above on Schedule AI, line 6.

saved by using the annualized income installment method in

11.

Multiply line 10 by 3%

figuring any earlier installments).

(0.03) . . . . . . . . . . . . . . . . . 11.

12.

Enter the smaller of line 7 or line 11 . . . . . . . . . 12.

Line 1

13.

Total itemized deductions. Subtract line 12 from

For each period (column), figure your total income minus your

line 5. Enter the result here and in the appropriate

adjustments to income. Include your share of partnership or S

column of Schedule AI, line 6 . . . . . . . . . . . . . . 13.

corporation income or loss items for the period.

If you are self-employed, be sure to take into account the

deductible part of your self-employment tax. For more

Line 7

information on how to figure this amount for each period, see

If you are a resident of India and a student or business

Pub. 505, chapter 4.

apprentice, enter your standard deduction from Form 1040NR,

line 38; or Form 1040NR-EZ, line 11.

Line 2

Estates and trusts don't use the amounts shown in columns (a)

Line 10

through (d). Instead, use 6, 3, 1.71429, and 1.09091,

For each column, multiply $4,050 by your total exemptions. But if

respectively, as the annualization amounts.

line 3 is more than the following amount based on your filing

status, use the Deduction for Exemptions Worksheet – Line 10

Line 6

to figure the amount to enter on line 10.

If you itemized deductions, multiply line 4 of each column by

line 5 and enter the result on line 6. But if line 3 is more than the

following amounts based on your filing status, use the Itemized

• Married filing jointly or Qualifying

$313,800

Deductions Worksheet – Line 6 to figure the amount to enter on

widow(er)

. . . . . . . . . . . . . . . .

line 6.

• Head of household

$287,650

. . . . . . . . . . .

• Single

$261,500

. . . . . . . . . . . . . . . . . .

• Married filing separately

$156,900

. . . . . . . .

-8-

Instructions for Form 2210 (2017)

Instructions For Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates, And Trusts - 2017 Page 8

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