Form 2210 - Underpayment Of Estimated Tax By Individuals, Estates and Trusts

Form 2210 is used to calculate any penalties for underpayment of estimated tax by individuals, estates, and trusts. Estimated tax is the method used to pay tax on income that is not subject to withholding, such as self-employment income, rental income, investment income, and other sources. Taxpayers are required to make estimated tax payments throughout the year to avoid penalties.