Where do I enter an underpayment of estimated tax by Farmers and Fishermen (Form 2210-F)?
Menu Path: Misc > Payments > Underpayment Penalty (Form 2210)
If at least two-thirds of your 2024 or 2025 income comes from farming or fishing and you owe more than a certain amount, you may need to answer the questions on the Underpayment Penalty (Form 2210) screen, to see if Form 2210-F is necessary.