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IRS.gov Website
Publication 505
taxmap/pubs/p505-021.htm#en_us_publink1000194847

Figuring Your Required Annual Payment (Part I)(p53)

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/p505-021.htm#en_us_publink1000194848

Example.(p53)

The tax on Lori Lane's 2014 return was $12,400. Her AGI was not more than $150,000 for either 2014 or 2015. The tax on her 2015 return (Form 1040, line 56) is $13,044. Line 57 (self-employment tax) is $8,902. Her 2015 total tax is $21,946.
For 2015, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 90% of her 2015 tax is $19,751. Because she paid less than her 2014 tax ($12,400) and less than 90% of her 2015 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return.
Lori's required annual payment is $12,400 (100% of 2014 tax) because that is smaller than 90% of her 2015 tax.
taxmap/pubs/p505-021.htm#en_us_publink1000194849

Different 2014 filing status.(p53)

rule
If you file a separate return for 2015, but you filed a joint return with your spouse for 2014, see 2014 joint return and 2015 separate returns to figure the amount to enter as your 2014 tax on line 8 of Form 2210.