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OMB Control No: 1545-0140	ICR Reference No: 200912-1545-002
Status: Historical Active	Previous ICR Reference No: 200609-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-0140-002
Title: Form 2210, Underpayment of Estimated Tax by Individuals, Estate, and Trusts; Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 07/21/2010
	Date Received in OIRA: 12/30/2009
Terms of Clearance: This form instructs taxpayers to attach it to their individual tax return, so the portion of the burden imposed on individual taxpayers should be approved under OMB Control Number 1545-0074. In its next submission under this OMB Control Number, the agency is instructed to ensure that the estimate of burden associated with this Control Number includes only the burden imposed on non-individual taxpayers. If the agency finds that the current burden estimate includes burden imposed on individual taxpayers, it must immediately submit an adjustment request that eliminates this double-counting.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2012	36 Months From Approved	07/31/2010
Responses	599,999	0	599,999
Time Burden (Hours)	2,405,663	0	2,342,663
Cost Burden (Dollars)	0	0	0

Abstract: Internal Revenue Code section 6654 imposes a penalty for failure to pay estimated tax. These forms are used by taxpayers to determine whether they are subject to the penalty and to compute the penalty if it applies. The Service uses this information to determine whether the taxpayer is subject to the penalty, and to verify the penalty amount.

Authorizing Statute(s): US Code: 26 USC 6654 Name of Law: Failure by individual to pay estimated income tax

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 Div. B Name of Law: The American Recovery and Reinvestment Act

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 42166	08/20/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 69189	12/30/2009
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute
Annual Number of Responses	599,999	599,999	0
Annual Time Burden (Hours)	2,405,663	2,342,663	63,000
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: For 2009, qualified individuals with small businesses may be eligible to make smaller estimated tax payments. If you qualify, your required annual payment for 2009 is the smaller of 90% of the tax shown on your 2008 tax return or 90% of the tax shown on your 2009 tax return. For 2009, the credits were reordered to match Form 1040. In compliance with the American Recovery and reinvestment Act, new credits added to the form: Making Work Pay Credit, Government retiree credits and Hope education credit. The changes made to the form to comply with rules and regulations in addition to the addition of the new credit lines will result in an increase of 63,000 burden hours.

Annual Cost to Federal Government: $11,159

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Yes

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Mary Dowling 202 927-9874

View ICR - OIRA Conclusion