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Form D-2210 Fillable Underpayment of Estimated Income Tax by Individuals
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$3000 in the 3rd Period and $4000 in the 4th Period (Check here) Unchecked (checkbox) Unchecked (lesser of Line 2 and 3) (Press to print this doc) Print Form (Press to reset this doc) Clear Form (Primary First name) (Primary SSN) (Secondary SSn) (See instructions on reverse) (Spouse/Domestic partner's) (text) (text) (text) (text) (text) (text) (text) (text) (text) (The 2nd period includes the 1st period amount 3rd period includes the (Total gross incoe) (Total rent paid) (Total rent paid) 01/15/16 04/15/15 06/15/15 09/15/15 10 Line 8 multiplied by Line 9 11 Underpayment interest Total of amounts from Line 10 110% exception 110% of the tax due shown on your 2014 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 2014 DC Tax Liability total tax from your DC Individual Income Tax Return x 110% 2015 DC Tax Liability total tax from your DC Individual Income Tax Return 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 Underpayment interest factors 0175 0265 0351 0259 90% of the tax due shown on your 2015 DC return; or 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 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 interest? as shown above Check the Annualized Income method box 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 calculate the interest the Office of Tax and Revenue (OTR) will do 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 Interest D 2210 page 2 D 2210 Underpayment of Estimated Daytime telephone number DC law requires every individual or couple filing jointly to pay do not equal at least the smaller of: Due date of Payments each period (divide the period income by the full year s income) Enter 110% of the amount from your 2014 DC Form D 40 Enter the amount from your D 40 Line 26 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 2014 DC income tax liability; or estimated tax if they: Estimated Tax Interest even distribution of your liability payable over four periods exception factor on Line 9 This is your underpayment interest amount by fails to pay the amount required by the periodic payment due date filing your D 40 return If you complete this form after filing 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 By Individuals income tax? Instructions for Underpayment of Estimated Income Tax by Individuals interest assessed by OTR for an underpayment of estimated income 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 interest on the underpayment of estimated income tax it when your return is processed and will notify you of the amount liability for the year Line 1 Line 10 Line 11 Underpayment interest Line 2 Line 27 If your 2014 return was amended or corrected multiply Line 3 Line 4 Line 5 Line 6 Line 6 you have no underpayment interest If there is an amount Line 7 Line 8 Underpayment each period Line 9 Underpayment interest factors These are the 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 Minimum withholding and estimated tax payment required for tax year 2015 Multiply Line 4 amount by 25% ( 25) for amount required for each periodic payment Multiply Line 4 by each period s percentage and enter the amounts Multiply the amount on Line 1 by 90% ( 90) 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 2014 to use the 110% No underpayment interest is due and this form should not be filed if: not file a DC return for 2014 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 Office of Tax and Revenue owe Attach payment to Form D 40P Payment Voucher Pay this amount $ payments and withholding is less than 10% of your total DC tax period 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 an underpayment interest assessment send it to: remaining this is your periodic underpayment amount resident during all of 2014 to use this exception reverse of this form on the Annualized Income method Revised 7/2015 Revised 7/2015D 2210 page 1 Spouse s/domestic partner s First name M I Last name Spouse s/domestic partner s SSN tax is incorrect tax payments (and withheld amounts) compared to your DC tax liability 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 D 40 in the amount you owe and pay it with the return The law states that anyone required to file and pay estimated tax who The tax due for 2015 minus income tax withheld and/or estimated the tax on this taxable income is expected to be more than $100 the underpayment interest on Lines 37 and 44 on page 2 of this amount This is a FILL IN format Please do not handwrite any data on this form to your tax return and add the underpayment interest to the amount total underpayment interest for your estimated income tax underpayment underpayment interest factors by period Underpayment interest is assessed if your total DC estimated income Washington DC 20024 Washington DC 20090 6169 When is interest assessed for underpayment of estimated When may you use this form? when submitting your D 40 form If you do fill in the oval attach it 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 interest for underpayment of estimated tax if: you calculate for Line 37 or 44 on the D 40 If you do not wish to You had no DC income tax liability for the tax year 2014 and in You may also complete this form if you believe the underpayment You may use this form to calculate your underpayment interest Your DC estimated tax payments plus any DC income tax withheld Your First name M I Last name Your remaining tax due after totaling all credits estimated tax