Form 2210 Underpayment Penalty Calculator

Filing status

Tax figures

2025 total tax — Form 1040, line 24

2025 AGI — Form 1040, line 11

AGI over $150,000 triggers the 110% prior-year requirement

Expected 2026 total tax — est. line 24

2026 W-2 / withholding (total)

Credited as 25% per period regardless of timing

Estimated tax payments made

Pick the date each estimated payment was made.

Penalty by installment period

Period	Due	Required	Credited	Shortfall	Days	Penalty

Penalty accrues from each installment due date through April 15, 2027. Q2 2026 rate: 6% (announced). Q3–Q4 2026 and Q1 2027 rates assumed at 6% — not yet announced. "Credited" includes the 25% withholding allocation plus any carry-forward from prior periods. Withholding is credited evenly across all four periods regardless of when it is actually withheld.

What-if scenarios

Payment date

Amount

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Estimates only — not tax or legal advice. Actual Form 2210 calculations depend on your specific facts and the IRS's final quarterly rates. The annualized income installment method and certain waiver provisions are not modeled here. Consult a qualified tax professional.

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