Instructions for Form 2210-F

2025

Instructions for Form 2210-F

Underpayment of Estimated Tax by Farmers and Fishers

Section references are to the Internal Revenue Code unless

otherwise noted.

What’s New

Notice 2026-3 in relevant part provides limited relief from a

portion of the addition to tax under section 6654 for failure to

make estimated tax payments attributable to a qualified sale

or exchange of qualified farmland property to a qualified

farmer for which an election under section 1062(a) is properly

made. See instructions for Line 4.

Return. In these instructions, “return” refers to your original

income tax return. However, a second, subsequent, or

amended return filed by the due date (including extensions)

of the original return is a “superseding” return and is

considered as if it were the original return. The first return

filed is ignored to the extent it was changed by the

superseding return. Also, a joint return that replaces

previously filed separate returns is considered the original

return.

Exceptions to the Penalty

General Instructions

You won’t have to pay the penalty or file this form if any of the

following applies (but see Waiver of Penalty, later).

• You file your return and pay the tax due by March 2,

2026.

• You had no tax liability for 2024, you were a U.S. citizen

or resident alien for the entire year (or an estate of a

domestic decedent or a domestic trust), and your 2024

return was (or would have been had you been required to

file) for a full 12 months.

• The total tax shown on your 2025 return minus the

amount of tax you paid through withholding is less than

$1,000. To determine whether the total tax is less than

$1,000, complete lines 1 through 9.

Purpose of Form

Waiver of Penalty

Future Developments

Go to IRS.gov/Form2210F for the latest information.

Reminders

Tax Withholding Estimator. To determine adjustments to

your withholdings, go to the Tax Withholding Estimator at

IRS.gov/W4App.

If you are an individual, estate, or trust and at least two-thirds

of your 2024 or 2025 gross income is from farming or fishing,

use Form 2210-F to see if you owe a penalty for underpaying

your estimated tax.

See Pub. 505 for a definition of gross income from farming

and fishing and more details.

Who Must File Form 2210-F

If you checked box A or B in Part I of Form 2210-F, you must

figure the penalty yourself and attach the completed form to

your return.

The IRS Will Figure the Penalty for

You

If you didn’t check box A or B in Part I, you don’t need to

figure the penalty or file Form 2210-F. Complete your return

as usual, leave the penalty line on your return blank, and

don’t attach Form 2210-F. If you owe the penalty, the IRS will

send you a bill. Interest won’t be charged on the penalty if

you pay by the date specified on the bill.

Who Must Pay the Underpayment

Penalty

You may owe the penalty for 2025 if you didn’t pay, by

January 15, 2026, at least the smaller of:

1. Two-thirds of the tax shown on your 2025 return, or

2. 100% of the tax shown on your 2024 return. Your 2024

tax return must cover a 12-month period.

Feb 17, 2026

If you have an underpayment on line 13, all or part of the

penalty for that underpayment will be waived if the IRS

determines that:

• In 2024 or 2025, you retired after reaching age 62 or

became disabled, and your underpayment was due to

reasonable cause (and not willful neglect); or

• The underpayment was due to a casualty, disaster, or

other unusual circumstance, and it would be inequitable

to impose the penalty. For federally declared disasters,

see Federally declared disaster, later.

To request either of the above waivers, do the following.

• Check box A in Part I.

• Complete Form 2210-F through line 15 without regard to

the waiver. Enter the amount you want waived in

parentheses on the dotted line to the left of line 16.

Subtract this amount from the total penalty you figured

without regard to the waiver, and enter the result on

line 16.

• Attach Form 2210-F and a statement to your return

explaining the reasons you were unable to meet the

estimated tax requirements.

• If you are requesting a waiver due to retirement or

disability, attach documentation that shows your

retirement date (and your age on that date) or the date

you became disabled.

• If you are requesting a waiver due to a casualty, disaster

(other than a federally declared disaster, as discussed

later), or other unusual circumstance, attach

documentation such as copies of police and insurance

company reports.

Instructions for Form 2210-F (2025) Catalog Number 52887B

Department of the Treasury Internal Revenue Service www.irs.gov

The IRS will review the information you provide and will

decide whether to grant your request for a waiver.

Federally declared disaster. Certain estimated tax

payment deadlines for taxpayers who reside or have a

business in a federally declared disaster area are postponed

for a period during and after the disaster. During the

processing of your tax return, the IRS automatically identifies

taxpayers located in a covered disaster area (by county or

parish) and applies the appropriate penalty relief. Don’t file

Form 2210-F if your underpayment was due to a federally

declared disaster. If you still owe a penalty after the automatic

waiver is applied, the IRS will send you a bill.

An individual or a fiduciary for an estate or trust not in a

covered disaster area but whose books, records, or tax

professionals’ offices are in a covered area is also entitled to

relief. Also eligible are relief workers affiliated with a

recognized government or charitable organization assisting in

the relief activities in a covered disaster area. If you meet

either of these eligibility requirements, you must call the IRS

disaster hotline at 866-562-5227 and identify yourself as

eligible for this relief. For information about claiming relief,

see IRS.gov/DisasterTaxRelief.

Specific Instructions

Complete lines 1 through 11 to figure your required annual

payment.

If you file an amended return by the due date of your

original return, use the amounts shown on your amended

return to figure your underpayment. If you file an amended

return after the due date, use the amounts shown on the

original return.

IF you file for

2025...

THEN include on line 2 the amounts on...

1040,

1040-NR, or

1040-SR

Schedule 2 (Form 1040):

Line 4,

Line 8 (additional tax on distributions only),

Line 9,*

Line 11,

Line 12,

Line 14,

Line 15,

Line 16,

Line 17a,

Line 17c,

Line 17d,

Line 17e,

Line 17f,

Line 17g,

Line 17h,

Line 17i,

Line 17j,

Line 17l,

Line 17z, and

Line 19.

* 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.

IF you file for

2025...

THEN include on line 2 the amounts on...

1041

Form 1041, Schedule G:

Line 4,

Line 5,

Line 6 (6a, 6b, and 6c),

Line 7,* and

Line 8, don’t include the following write-ins.

Exception. If you and your spouse file a joint return after the

due date to replace previously filed separate returns, use the

amounts shown on the joint return to figure your

underpayment.

• 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”).

Line 1

Enter the amount from Form 1040, 1040-SR, or 1040-NR,

line 22. For an estate or trust, enter the amount from Form

1041, Schedule G, line 3.

Form 1040, 1040-SR, or 1041 filers: You may exclude the

amount of your section 965 net tax liability when calculating

the amount of your required annual payment.

Line 2

Enter the total of the following amounts.

• Interest accrued on deferred tax under a section 1294

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

VI, line 24; and the 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.

Line 4

Include refundable credits and the refundable portions of

other credits you took on your current year tax return here.

Those may include, for example:

• Earned income credit;

• Additional child tax credit;

• Refundable part of the American opportunity credit (Form

8863, line 8);

• Refundable adoption credit (Form 8839, line 13);

• Premium tax credit (Form 8962);

• Credit for federal tax paid on fuels; and

• Credit determined under section 1341(a)(5)(B). To figure

the amount of the section 1341 credit, see Repayments

in Pub. 525, Taxable and Nontaxable Income.

If you properly made an election under section 1062(a)

applicable to a portion of your tax liability for taxable year

2025, include here 75 percent of the applicable net tax

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Instructions for Form 2210-F (2025)

liability (with respect to the qualified sale or exchange of

qualified farmland property to a qualified farmer as to which

you have properly made the section 1062(a) election). Do not

include amounts relating to an election under section 1062(a)

made with respect to a different taxable year. See Notice

2026-3, 2026-02 I.R.B. 307, available at IRS.gov/irb/

2026-02_IRB#NOT-2026-3.

2025. Then multiply the tax on the joint return by the following

fraction and enter the result on line 10.

The tax you would have paid had you filed a separate return

The total tax you and your spouse would have paid had you filed separate

returns

Line 8

Include the taxes withheld shown on the following.

• Schedule 3 (Form 1040), line 11, if you filed with Form

1040, 1040-SR, or 1040-NR.

• Form 1040 or 1040-SR, line 25d.

• Form 1040-NR, lines 25d, 25e, 25f, and 25g.

• Form 1041, Schedule G, line 14.

Credit for U.S. tax paid to the USVI. You can take a credit

on your U.S. return for the U.S. tax allocated to the USVI only

if you actually paid the tax to the USVI. To take the credit, you

must complete Form 8689 and attach it to your Form 1040 or

1040-SR. See the Instructions for Form 8689. You can

include that credit here.

Line 10

Figure your 2024 tax using the taxes and credits shown on

your 2024 tax return. Use the same type of taxes and credits

as shown on lines 1, 2, and 4.

2024 separate returns and 2025 joint return. If you are

filing a joint return for 2025 but you didn’t file a joint return for

2024, add the tax shown on your 2024 return to the tax

shown on your spouse’s 2024 return and enter the total on

line 10 (both taxes figured as explained earlier).

If you file a joint return with your spouse for 2025, but you

filed separate returns for 2024, your 2024 tax is the total of

the tax shown on your separate returns. You filed a separate

return if you filed as single, head of household, or married

filing separately.

2024 joint return and 2025 separate returns. If you file

a separate return for 2025, but you filed a joint return with

your spouse for 2024, your 2024 tax is your share of the tax

on the joint return. You are filing a separate return if you file as

single, head of household, or married filing separately. To

figure your share of the taxes on a joint return, first figure the

tax both you and your spouse would have paid had you filed

separate returns for 2024 using the same filing status as for

Instructions for Form 2210-F (2025)

If you didn’t file a return for 2024 or if your 2024 tax year

was less than 12 months, don’t complete line 10. Instead,

enter the amount from line 7 on line 11. However, see

Exceptions to the Penalty, earlier.

Form 1040, 1040-SR, or 1041 filers: You may exclude the

amount of your net tax liability under section 965 when

calculating the amount of your maximum required annual

payment based on your prior year’s tax.

Paperwork Reduction Act Notice. We ask for you to obtain

the information on this form to carry out the Internal Revenue

laws of the United States. You are required to obtain this

information.

You are not required to obtain the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

Internal Revenue Code section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for individual filers is approved under OMB control

number 1545-0074. The estimated burden for estate and

trust filers is approved under OMB control number

1545-0092. For the estimated averages, see the instructions

for your income tax return.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for

the tax return with which this form is filed.

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