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IRS.gov Website
Publication 505
taxmap/pubs/p505-025.htm#en_us_publink1000194872

Farmers and Fishermen(p53)

For Use in Calendar Year 2017
rule
If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you.
  1. The penalty for underpaying your 2017 estimated tax won’t apply if you file your return and pay all the tax due by March 1, 2018. If you are a fiscal year taxpayer, the penalty won’t apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year.
  2. Any penalty you owe for underpaying your 2017 estimated tax will be figured from one payment due date, January 16, 2018.
  3. The underpayment penalty for 2017 is figured on the difference between the amount of 2017 withholding plus estimated tax paid by the due date and the smaller of:
    1. 662/3% (rather than 90%) of your 2017 tax, or
    2. 100% of the tax shown on your 2016 return.
Even if these special rules apply to you, you won’t owe the penalty if you meet either of the two conditions discussed under Exceptions, earlier.
See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules.
taxmap/pubs/p505-025.htm#en_us_publink1000194875

Form 2210-F.(p53)

For Use in Calendar Year 2017
rule
Use Form 2210-F to figure any underpayment penalty. Don’t attach it to your return unless you check a box in Part I. However, if none of the boxes apply to you and you owe a penalty, you don’t need to attach Form 2210-F. Enter the amount from line 16 on Form 1040, line 79, and add the penalty to any balance due on your return or subtract it from your refund. Keep your filled-in Form 2210-F for your records.
Deposit
If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill.