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Form D-2210 Fillable Underpayment of Estimated Income Tax by Individuals
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0175 0265 0351 0259 Office of Tax and Revenue the tax on this taxable income is expected to be more than $100 $3000 in the 3rd Period and $4000 in the 4th Period (and withheld amounts) compared to your DC tax liability do not equal (lesser of Line 2 and 3) (See instructions on reverse) (The 2nd period includes the 1st period amount 3rd period includes the 04/15/12 06/15/12 09/15/12 01/15/13 1 2012 DC Tax Liability total tax from your DC Individual Income Tax Return $ 10 Line 8 multiplied by Line 9 11 Penalty Total of amounts from Line 10 Pay this amount 110% exception 110% of the tax due shown on your 2011 DC tax return You 110% times the corrected amount You must have been a DC 1101 4th St SW 2nd Floor 1st and 2nd period amounts the 4th period includes all period amounts) 1st Period 2nd Period 3rd Period 4th Period 2 Multiply the amount on Line 1 by 90% ( 90) $ 3 2011 DC Tax Liability total tax from your DC Individual Income Tax Return $ 4 Minimum withholding and estimated tax payment required for tax year 2012 $ 5 Multiply Line 4 amount by 25% ( 25) for amount required for each periodic payment $ 6 Enter Line 5 amount or the annualized income amount in each 7 DC withholding and estimated tax paid each period 8 Underpayment each period (Line 6 minus Line 7) 9 Penalty Factors 90% of the tax due shown on your 2012 DC return; or A penalty is assessed if your total DC estimated income tax payments A Your tax liability on taxable income after deducting your District of Columbia withholding tax and Add the amounts from each period on Line 10 This is your total and estimated tax payment amount is $1000 in each period you and/or estimated tax payments must be equal to or greater than Annualized Income method: If your income was different applicable credits is less than $100 or Are there any exceptions to imposition of the penalty? as shown above Check the Annualized Income method box at least the smaller of: Attach this form D 2210 to your return D 40 if you complete it before Attn: Customer Service Administration B You made periodic estimated tax payments and had amounts withheld as required and the total by OTR for an underpayment of estimated income tax is incorrect Check here if you are using the Annualized Income method columns For example if Line 5 is $2000 you would enter $2000 Completing this form Computation of Underpayment D 2210 page 2 D 2210 Underpayment of Estimated Daytime telephone number DC law requires every individual or couple filing jointly to pay Due date of Payments each period (divide the period income by the full year s income) Enter 110% of the amount from your 2011 DC Form D 40 Enter the amount from your D 40 Line 27 Enter the amount required from Line 5 under each of the payment Enter the amounts withheld and estimated tax payments made Enter the lesser of the amounts on Line 2 and Line 3 If you did equals at least 110% of your 2011 DC income tax liability; or estimated tax if they: Estimated Tax Penalty even distribution of your liability payable over four periods exception factor on Line 9 This is your penalty amount by period fails to pay the amount required by the periodic payment due date filing your D 40 return If you complete this form after fi ling and/or For each column multiply the amount on Line 8 by the penalty For each column subtract Line 7 from Line 6 If Line 7 exceeds for each period Include the amounts from the previous period in for each period you may want to determine the percentage for for the 1st period $4000 for the 2nd period $6000 for the 3rd Government of the District of Columbia How do you file this form? If you are filing the D 2210 separately pay the amount you If you are filing the D 2210 with your D 40 return include IMPORTANT: Please read the instructions on the reverse before completing this form income tax Income Tax By Individuals income tax? Instructions for Underpayment of Estimated Income Tax by Individuals interest the Office of Tax and Revenue (OTR) will do it when your is equal to or more than 110% of your last year s taxes or is at least 90% of your current year s is subject to penalty and interest on the underpayment of estimated is your periodic underpayment amount liability for the year Line 1 Line 10 Line 11 Penalty Line 2 Line 27 If your 2011 return was amended or corrected multiply Line 3 Line 4 Line 5 Line 6 Line 6 you have no penalty If there is an amount remaining this Line 7 Line 8 Underpayment each period Line 9 Penalty factors These are the penalty factors by period mail the D 2210 and D 40P with payment to: Make check or money order payable to: DC Treasurer Make the check or money order payable to the DC Treasurer and Multiply Line 4 by each period s percentage and enter the amounts Multiply the amount on Line 1 by 90% ( 90) Your withheld taxes Multiply the amount on Line 4 by 25% ( 25) This gives you an must have been a DC resident during all of 2011 to use the 110% No penalty is due and this form should not be fi led if: not file a DC return for 2011 use only the Line 2 amount Note: If your income was not evenly divided over 4 periods see instructions on the Office of Tax and Revenue or 43b of the D 40 If you do not wish to calculate the penalty and owe Attach payment to Form D 40P Payment Voucher payments and withholding is less than 10% of your total DC tax penalty and any interest to the amount you calculate for Line 43a period (The 2nd period includes the 1st period amount 3rd period includes the period and $8000 for the 4th period PO Box 96169 receive taxable income which is not subject to DC withholding; or receive wages with insufficient withholding; or receiving a notice of a penalty assessment send it to: resident during all of 2011 to use this exception return is processed and will notify you of the amount due reverse of this form on the Annualized Income method Revised 3/13 Revised 3/13D 2210 page 1 Spouse s/domestic partner s First name M I Last name Spouse s/domestic partner s SSN tax payments is less than $100; taxes Note: You must have been a 12 month DC resident last year in order to use the prior year that year you lived in DC the entire 12 months; The law states that anyone required to file and pay estimated tax who the penalty and any interest on the penalty in the amount The tax due for 2012 minus income tax withheld and/or estimated this amount underpayment of estimated tax penalty Washington DC 20024 Washington DC 20090 6169 When is a penalty assessed for underpayment of estimated When may you use this form? with the 2nd 3rd and 4th periods For example if your withheld would enter $1000 in the 1st Period $2000 in the 2nd Period You are not subject to the penalty for underpayment of estimated tax if: You had no DC income tax liability for the tax year 2011 and in You may also complete this form if you believe the penalty assessed You may use this form to calculate your penalty when submitting you owe and pay it with the return your D 40 form If you do attach it to your tax return and add the Your DC estimated tax payments plus any DC income tax withheld Your First name M I Last name Your remaining tax due after totalling all credits estimated tax