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IRS.gov Website
Publication 505
taxmap/pubs/p505-022.htm#en_us_publink1000207505

Figuring Your Required Annual Payment
(Part I)(p59)

rule
Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. If you rounded the entries on your tax return to whole dollars, you can round on Form 2210.
taxmap/pubs/p505-022.htm#en_us_publink1000207506

Example.(p59)

The tax on Ivy Fields' 2010 return was $12,400. Her AGI was not more than $150,000. The tax on her 2011 return (Form 1040, line 55) is $13,044. Line 56 (self-employment tax) is $8,902. Her 2011 total tax is $21,946.
For 2011, Ivy had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 90% of her 2011 tax is $19,751. Because she paid less than her 2010 tax ($12,400) and less than 90% of her 2011 tax ($19,751), and does not meet an exception, Ivy knows that she owes a penalty for underpayment of estimated tax. The IRS will figure the penalty for Ivy, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return.
Ivy's required annual payment is $12,400 (100% of 2010 tax) because that is smaller than 90% of her 2011 tax.
Figure 4-A shows page 1 of Ivy's filled-in Form 2210. Her required annual payment of $12,400 is shown on line 9.
taxmap/pubs/p505-022.htm#en_us_publink1000207507

Different 2010 filing status.(p59)

rule
If you file a separate return for 2011, but you filed a joint return with your spouse for 2010, see 2010 joint return and 2011 separate returns, earlier, to figure the amount to enter as your 2010 tax on line 8 of Form 2210.