Individuals, estates, and trusts with at least two-thirds of their gross annual income from farming or fishing use this form to see if they owe a penalty for underpaying their estimated tax. Current Revision Form 2210-FPDF Instructions for Form 2210-FPDF (Print VersionPDF) Recent Developments Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individuals Affected by Amendment to Section 461(l)(1)(B) Made By CARES ActPDF Other Items You May Find Useful All Form 2210-F Revisions About Publication 505, Tax Withholding and Estimated Tax About Publication 525, Taxable and Nontaxable Income About Publication 974, Premium Tax Credit (PTC) Other Current Products Related Items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors