Where do I enter an Underpayment Penalty (Form 2210)?
Menu Path: Misc > Payments > Underpayment Penalty (Form 2210)
You may owe a penalty for 2025 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of:
Going through the underpayment screens may help lower your penalty.
You can pay the penalty with your 2025 tax return or the IRS can calculate the penalty for you and send you a bill/reduce your refund. If you choose to let the IRS determine your penalty, they won't charge you interest on the penalty as long as you pay any bill by the date indicated on the bill.
What if I was affected by a federal disaster?
You may owe a penalty for 2025 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of:
- 90% of your 2025 tax, or
- 100% of your 2024 tax. Your 2024 tax return must cover a 12-month period.
Going through the underpayment screens may help lower your penalty.
You can pay the penalty with your 2025 tax return or the IRS can calculate the penalty for you and send you a bill/reduce your refund. If you choose to let the IRS determine your penalty, they won't charge you interest on the penalty as long as you pay any bill by the date indicated on the bill.
What if I was affected by a federal disaster?
