Section A—Figure Your Underpayment:
Payment Due Dates: (a) 4/15/10 | Payment Due Dates: (b) 6/15/10 | Payment Due Dates: (c) 9/15/10 | Payment Due Dates: (d) 1/15/11 | |
---|---|---|---|---|
"18. Required installments. If box C in Part II applies, enter the amounts from Schedule AI, line 25. Otherwise, enter 25% (.25) of line 9, Form 2210, in each column" | 0 | 0 | 0 | 3,795 |
"19. Estimated tax paid and tax withheld (see page 3 of the
instructions). For column (a) only, also enter the amount from line 19 on line
23. If line 19 is equal to or more than line 18 for all payment periods, stop
here; you do not owe the penalty. Do not file Form 2210 unless you checked a box
in Part II... Complete lines 20 through 26 of one column before going to line 20 of the next column." | 189 | 189 | 189 | 1/15 100 and 289 |
"20. Enter the amount, if any, from line 26 in the previous column" | (shaded area) | 189 | 378 | 567 |
"21. Add lines 19 and 20" | (shaded area) | 378 | 567 | 856 |
"22. Add the amounts on line 24 and 25 in the previous column" | (shaded area) | 0 | 0 | 0 |
"23. Subtract line 22 from line 21. If zero or less, enter 0. For column (a) only, enter the amount from line 19" | 189 | 378 | 567 | 856 |
"24. If line 23 is zero, subtract line 21 from line 22. Otherwise, enter 0" | (shaded area) | 0 | 0 | (shaded area) |
"25. Underpayment. If line 18 is equal to or more than line 23, subtract line 23 from line 18. Then go to line 20 of the next column. Otherwise, go to line 26" | (blank text field) | (blank text field) | (blank text field) | 2,939 |
"26. Overpayment. If line 23 is more than line 18, subtract line 18 from line 23. Then go to line 20 of the next column" | 189 | 378 | 567 | (shaded area) |
Section B--Figure the Penalty:
27. Penalty. Enter the total penalty from line 8 of the Worksheet for Form 2210, Part IV, Section B—Figure the Penalty. Also include this amount on Form 1040, line 77; Form 1040A, line 49; Form 1040NR, line 73; Form 1040NR-EZ, line 26; or Form 1041, line 26. Do not file Form 2210 unless you checked a box in Part IIfield contains $21.74