Form IA 2210F Fillable Underpayment of Estimated Tax by Farmers/Fishers 45-008
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(Click to clear form) Reset Form (Click to print form) Print Form (line 15) (line 14) (line 12) (text) (text) (text) (text) (text) (text) *1345008019999* 1 2013 Tax from form IA 1040 line 51 1 10 Enter the smaller of line 8 or 9 10 1040ES you are generally required to pay the tax in four 11 Amounts withheld during 2013 and amounts paid or credited by January 15 2014 See instruction D 11 12 If line 12 results in an underpayment refer to Instruction D 12 Underpayment of estimated tax Subtract line 11 from line 10 12 13 Exception: Tax on 2012 return 13 14 Number of days from January 15 2014 to date of payment or April 30 2014 whichever is earlier 14 15 Penalty: See instruction E Enter here and on line 73 form IA 1040 15 2 Out of state Tax Credit from form IA 1040 line 57 2 2013 IA 2210F 3 Iowa Motor Fuel Tax Credit from form IA 1040 line 58 3 4 Child and Dependent Care Credit or Early Childhood Development Credit from 45 008 (09/05/13) 5 Other Refundable Credits from form IA 1040 line 61 EITC from line 60 and Taxpayers 6 Total Add lines 2 through 5 6 7 Balance Subtract line 6 from line 1 7 8 Enter 66 2/3% of the amount shown on line 7 8 9 Enter your 2012 tax 9 a penalty See Instruction D A Purpose of This Form: Persons whose gross income from and go to line 13 to see if the exception will avoid the penalty and such underpayment was due to reasonable cause and not to avoid this filing in one of the two ways noted: (1) File the B Filing an Estimate and Paying the Tax: If you file returns be imposed on the underpayment of the taxes The estimated tax C How to Compute Underpayment: Complete lines 1 through D Exception which Avoids the Penalty: No penalty will be E How to Figure the Penalty: If your tax payments (amount Enclose this form with exceed the amount determined under the following exception exceed the tax on your 2012 tax return no penalty will be imposed Exception Which Avoids the Penalty (See Instruction D) Exception: Prior Year s Tax: If your tax payments equal or farming or fishing is at least two thirds of their gross annual form will help you to determine whether you are exempted from How to Compute the Penalty (See Instruction E) How to Figure Your Underpayment (See Instruction C) IA 1040 line 59 4 if the taxpayer retired at age 62 or later or became disabled in imposed if your tax payments (amount on line 11) were made income from all sources should use this form to determine if their income tax was sufficiently paid throughout the year by installment and pay the tax in full by January 15 2014 (2) File installments with the first installment due by April 30 You can INSTRUCTIONS Iowa Department of Revenue legal holiday as defined in Iowa Code section 4 1(34) substitute may be waived if the underpayment was due to casualty disaster Moline) or 515 281 3114; e mail: idr@iowa gov Name(s) as shown on IA1040 Note: If any date shown falls on a weekend federal holiday or on a calendar year basis and you are required to file form IA on line 11) do not equal or exceed the amount determined under on or before the prescribed dates for payment and equal or or other unusual circumstances The penalty may also be waived Penalty = daily percentage rate x number of days x underpayment penalty is 5% per year on the amount of the underpayment This Questions? Call 1 800 367 3388 (Iowa Omaha Rock Island Social Security Number the amount of penalty the exception on line 13 complete lines 14 and 15 to determine the next regular workday The percentage rate is: 5% per annum = 0 013699% per day the tax year for which the estimated payments were required To Compute Penalty: Use the following formula: Trust Fund Tax Credit from line 64 5 Underpayment of Estimated Tax by Farmers and Fishers Waiver of Penalty: The underpayment of estimated tax penalty willful neglect withholding and/or installment payments If not a penalty may www iowa gov/tax Your 2012 return must have covered a period of 12 months your IA 1040 your return and pay the tax in full by March 3 2014