Individuals, estates, and trusts with at least two-thirds of their gross annual income from farming or fishing use Form 2210-F to see if they owe a penalty for underpaying their estimated tax. Do not attach it to the return unless box 1a or box 1b is checked. However, if neither box applies to the taxpayer and they owe a penalty, Form 2210-F does not need to be completed. The IRS can figure the penalty and send the taxpayer a bill.
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