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video were going to go over IRS form 2210 underpayment of estimated tax by individuals Estates and trusts so the purpose of this tax form is to determine whether or not you will owe a penalty for underpaying estimated tax for most taxpayers the IRS will figure your penalty for you and you dont need to file this form you can file it to determine your penalty if you want to and then you can include that penalty on your tax return there are some situations in which you must file 22 form 2210 such as requesting a waiver so to determine whether or not you have to file this form youll follow this flowchart at the top of the form so Ill just read through it line by line real quick and then well start going through each of the parts of the tax form so if you the first question is completing lines one through seven in the tax form if line four or line seven is less than a thousand dollars then you dont have to file uh the uh form that would be your estimated tax or your outstanding tax bi