I love you not because of who you are, but because of who I am when I am with you. 什么意思_百度知道
I love you not because of who you are, but because of who I am when I am with you. 什么意思
提问者采纳
经典爱情句子[color=blue][/color]经典爱情句子1) I love you not because of who you are, but because of who I am when I am with you. 我爱你，不是因为你是一个怎样的人，而是因为我喜欢与你在一起时的感觉。
2) No man or woman is worth your tears, and the one who is, won‘t make you cry. 没有人值得你流泪，值得让你这么做的人不会让你哭泣。3) The worst way to miss someone is to be sitting right beside them knowing you can‘t have them. 失去某人，最糟糕的莫过于，他近在身旁，却犹如远在天边。 4) Never frown, even when you are sad, because you never know who is falling in love with your smile. 纵然伤心，也不要愁眉不展，因为你不知是谁会爱上你的笑容。
5) To the world you may be one person, but to one person you may be the world. 对于世界而言，你是一个人；但是对于某个人，你是他的整个世界。
6) Don‘t waste your time on a man/woman, who isn‘t willing to waste their time on you. 不要为那些不愿在你身上花费时间的人而浪费你的时间。 7) Just because someone doesn‘t love you the way you want them to, doesn‘t mean they don‘t love you with all they have. 爱你的人如果没有按你所希望的方式来爱你，那并不代表他们没有全心全意地爱你。 8) Don‘t try so hard, the best things come when you least expect them to. 不要着急，最好的总会在最不经意的时候出现。
9) Maybe God wants us to meet a few wrong people before meeting the right one, so that when we finally meet the person, we will know how to be grateful. 在遇到梦中人之前，上天也许会安排我们先遇到别的人；在我们终于遇见心仪的人时，便应当心存感激。
10) Don‘t cry because it is over, smile because it happened. 不要因为结束而哭泣，微笑吧，为你的曾经拥有。
11).Life is apure flame,and we live by an invisible sun within us.生命是一束纯净的火焰,我们依靠自己内心看不见的太阳而存在。 12).Make yourself a better person and know who you are before you try and know someone else and expect them to know you.在你尝试了解他人和盼望他人了解你之前,先把你变成一个更好的人和了解自己的人。
13).Atrue friend is some one who reaches for your hand and touches your heart.一个真正的朋友是向你伸出手,触动你心灵的人。
其他类似问题
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其他3条回答
我爱你，不是因为你是一个怎样的人，而是因为我喜欢与你在一起时的感觉。
我爱你不是因为你是谁，而是因为和你在一起我知道我是谁。
我觉得这样翻译更美：我爱你不是因为你是谁，而是我在你面前可以是谁。
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出门在外也不愁Underpayment Penalty for 2014
Table of Contents
Introduction
If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid
your estimated tax and may have to pay a penalty.
You may understand this chapter better if you can refer to a copy of your latest federal income tax return.
No penalty.
&& Generally, you will not have to pay a penalty for 2014 if any of the following apply.
The total of your withholding and timely estimated tax payments was at least as much as your 2013 tax. (See
for higher income taxpayers and farmers and fishermen.)
The tax balance due on your 2014 return is no more than 10% of your total 2014 tax, and you paid all required estimated tax
payments on time.
(defined later) minus your withholding is less than $1,000.
You did not have a tax liability for 2013.
You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000.
IRS can figure the penalty for you.
&& If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may
not have to. Generally, the IRS will figure the penalty for you and send you a bill.
&&You only need to figure your penalty in the following three situations.
You are requesting a waiver of part, but not all, of the penalty.
You are using the annualized income installment method to figure the penalty.
You are treating the federal income tax withheld from your income as paid on the dates actually withheld.
However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210
or Form 2210-F and attach it to your return. See , later.
Topics - This chapter discusses:
The general rule for the underpayment penalty,
Special rules for certain individuals,
Exceptions to the underpayment penalty,
How to figure your underpayment and the amount of your penalty on Form 2210, and
How to ask the IRS to waive the penalty.
Useful Items - You may want to see:
Form (and Instructions)
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Underpayment of Estimated Tax by Farmers and Fishermen
for information about getting these forms.
What's New for 2014
Underpayment penalty relief related to premium tax credit.
Advance payment of the premium tax credit may be made through the Health Insurance Marketplace directly to your insurance
provider. If you received premium assistance through advance payments of the premium tax credit in 2014, and the amount advanced
exceeded the amount of premium tax credit you can take, you could be subject to a penalty for underpaying your estimated tax.
However, if you are otherwise current with your filing and payment obligations to the IRS, you are entitled to a waiver of
the penalty. Generally, you are considered current with your filing and payment obligations if you filed all required tax
returns and have paid or are paying your tax liabilities. See
for more information.
General Rule
In general, you may owe a penalty for 2014 if the total of your withholding and timely estimated tax payments did not equal
at least the smaller of:
90% of your 2014 tax, or
100% of your 2013 tax. (Your 2013 tax return must cover a 12-month period.)
Your 2014 tax, for this purpose, is defined under
Special rules for certain individuals.
&& There are special rules for farmers and fishermen and certain higher income taxpayers.
Farmers and fishermen.
&& If at least two-thirds of your gross income for 2013 or 2014 is from farming or fishing, substitute &662/3% for 90% in (1) above.
&&See , later.
Higher income taxpayers.
&& If your AGI for 2013 was more than $150,000 ($75,000 if your 2014 filing status is married filing a separate return),
substitute 110% for 100% in (2) under
. This rule does not apply to farmers or fishermen.
&&For 2013, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4.
Penalty figured separately for each period.
&& Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period
even if you later paid enough to make up the underpayment. This is true even if you are due a refund when you file your income
tax return.
You did not make estimated tax payments for 2014 because you thought you had enough tax withheld from your wages. Early in
January 2015, you made an estimate of your total 2014 tax. Then you realized that your withholding was $2,000 less than the
amount needed to avoid a penalty for underpayment of estimated tax.
On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate
of your total tax. Your final return shows your total tax to be $50 less than your estimate, so you are due a refund.
You do not owe a penalty for your payment due January 15, 2015. However, you may owe a penalty through January 10, 2015, the
day you made the $3,000 payment, for your underpayments for the earlier payment periods.
Minimum required each period.
&& You will owe a penalty for any 2014 payment period for which your estimated tax payment plus your withholding for
the period and overpayments applied from previous periods was less than the smaller of:
22.5% of your 2014 tax, or
25% of your 2013 tax. (Your 2013 tax return must cover a 12-month period.)
Minimum required for higher income taxpayers.
&& If you are subject to the rule for higher income taxpayers, discussed above, substitute 27.5% for 25% in (2) under
When penalty is charged.
&& If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment
penalty from the date the amount was due to the date the payment is made. If a payment is mailed, the date of the U.S. postmark
is considered the date of payment.
&&If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc.)
is considered to be the date of payment.
Estate or trust payments of estimated tax.
&& If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment
as made by you on January 15, 2015.
Amended returns.
&& If you file an amended return by the due date of your original return, use the tax shown on your amended return to
figure your required estimated tax payments. If you file an amended return after the due date of the original return, use
the tax shown on the original return.
&&However, if you and your spouse file a joint return after the due date to replace separate returns you originally
filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. This rule applies
only if both original separate returns were filed on time.
2013 separate returns and 2014 joint return.
&& If you file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the
total of the tax shown on your separate returns. You filed a separate return if you filed as single, head of household, or
married filing separately.
2013 joint return and 2014 separate returns.
&& If you file a separate return for 2014, but you filed a joint return with your spouse for 2013, your 2013 tax is
your share of the tax on the joint return. You are filing a separate return if you file as single, head of household, or married
filing separately.
&&To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid
had you filed separate returns for 2013 using the same filing status as for 2014. Then multiply the tax on the joint return
by the following fraction.
Lisa and Paul filed a joint return for 2013 showing taxable income of $49,000 and a tax of $6,461. Of the $49,000 taxable
income, $41,000 was Lisa's and the rest was Paul's. For 2014, they file married filing separately. Lisa figures her share
of the tax on the 2013 joint return as follows.
Form 2210.
&& In most cases, you do not need to file Form 2210. The IRS will figure the penalty for you and send you a bill. If
you want us to figure the penalty for you, leave the penalty line on your return blank. Do not file Form 2210.
&&To determine if you should file Form 2210, see Part II of Form 2210. If you decide to figure your penalty, complete
Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. If
you use Form 2210, you cannot file Form 1040EZ.
&&On Form 1040, enter the amount of your penalty on line 79. If you owe tax on line 78, add the penalty to your tax
due and show your total payment on line 78. If you are due a refund, subtract the penalty from the overpayment and enter the
result on line 75.
&&On Form 1040A, enter the amount of your penalty on line 51. If you owe tax on line 50, add the penalty to your tax
due and show your total payment on line 50. If you are due a refund, subtract the penalty from the overpayment and enter the
result on line 47.
Lowering or eliminating the penalty.
&& You may be able to lower or eliminate your penalty if you file Form 2210. You must file Form 2210 with your return
if any of the following applies.
You request a waiver. See , later.
You use the annualized income installment method. See the explanation of this method under .
You use your actual withholding for each payment period for estimated tax purposes. See
under Figuring Your Underpayment (Part IV, Section A).
You base any of your required installments on the tax shown on your 2013 return and you filed or are filing a joint return
for either 2013 or 2014, but not for both years.
Exceptions
Generally, you do not have to pay an underpayment penalty if either:
Your total tax is less than $1,000, or
You had no tax liability last year.
Less Than $1,000 Due
You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess
social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000.
Total tax for 2014.
&& For 2014, your total tax on Form 1040 is the amount on line 63 reduced by the following.
Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 58).
Any tax included on line 59 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health
savings accounts, or any tax on excess accumulations in qualified retirement plans.
The following write-ins on line 62:
Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance,
Tax on excess golden parachute payments,
Excise tax on insider stock compensation from an expatriated corporation,
Look-back interest due under section 167(g),
Look-back interest due under section 460(b), and
Recapture of federal mortgage subsidy.
Any shared responsibility payment on line 61.
Any refundable credit amounts listed on lines 66a, 67, 68, 69, and 72.
When figuring the amount on line 62, include household employment taxes only if you had federal income tax withheld from
your income or you would owe the penalty even if you did not include those taxes.
&&If you filed Form 1040A, your 2014 total tax is the amount on line 39 reduced by the amount on line 38, and any refundable
credits on lines 42a, 43, 44, and 45.
&&If you filed Form 1040EZ, your 2014 total tax is the amount on line 12 reduced by the amount on line 8a and 11.
Paid through withholding.
&& For 2014, the amount you paid through withholding on Form 1040 is the amount on line 64 plus any excess social security
or tier 1 RRTA tax withholding on line 71. Add to that any write-in amount on line 74 identified as “Form 8689.” On Form 1040A, the amount you paid through withholding is the amount on line 40 plus any excess social security or tier
1 RRTA tax withholding included on line 46. On Form 1040EZ, it is the amount on line 7.
No Tax Liability Last Year
You do not owe a penalty if you had no tax liability last year and you were a U.S. citizen or resident for the whole year.
For this rule to apply, your tax year must have included all 12 months of the year.
You had no tax liability for 2013 if your total tax was zero or you were not required to file an income tax return.
Ray, who is single and 22 years old, was unemployed for a few months during 2013. He earned $6,700 in wages before he was
laid off, and he received $1,400 in unemployment compensation afterwards. He had no other income. Even though he had gross
income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single
person under age 65 ($10,000 for 2013). He filed a return only to have his withheld income tax refunded to him.
In 2014, Ray began regular work as an independent contractor. Ray made no estimated tax payments in 2014. Even though he did
owe tax at the end of the year, Ray does not owe the underpayment penalty for 2014 because he had no tax liability in 2013.
Total tax for 2013.
&& For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following.
Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57).
Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health
savings accounts, or any tax on excess accumulations in qualified retirement plans.
The following write-ins on line 60:
Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance,
Tax on excess golden parachute payments,
Excise tax on insider stock compensation from an expatriated corporation,
Look-back interest due under section 167(g),
Look-back interest due under section 460(b),
Recapture of federal mortgage subsidy, and
Additional tax on advance payments of health coverage tax credit when not eligible.
Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71.
&&If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a,
39, and 40.
&&If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a.
Figuring Your Required Annual Payment
Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. If you rounded the entries
on your tax return to whole dollars, you can round on Form 2210.
The tax on Lori Lane's 2013 return was $12,400. Her AGI was not more than $150,000 for either 2013 or 2014. The tax on her
2014 return (Form 1040, line 56) is $13,044. Line 57 (self-employment tax) is $8,902. Her 2014 total tax is $21,946.
For 2014, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 90% of her 2014 tax
is $19,751. Because she paid less than her 2013 tax ($12,400) and less than 90% of her 2014 tax ($19,751), and does not meet
an exception, Lori knows that she owes a penalty for underpayment of estimated tax. The IRS will figure the penalty for Lori,
but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return.
Lori's required annual payment is $12,400 (100% of 2013 tax) because that is smaller than 90% of her 2014 tax.
Different 2013 filing status.
&& If you file a separate return for 2014, but you filed a joint return with your spouse for 2013, see , earlier, to figure the amount to enter as your 2013 tax on line 8 of Form 2210.
Short Method for Figuring the Penalty (Part III)
You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax.
If you qualify to use this method, it will result in the same penalty amount as the regular method. However, either the annualized
income installment method or the actual withholding method, explained later, may result in a smaller penalty.
You can use the short method only if you meet one of the following requirements.
You made no estimated tax payments for 2014 (it does not matter whether you had income tax withholding).
You paid the same amount of estimated tax on each of the four payment due dates.
If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty
Worksheet in the instructions.
If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular
method. However, if the payment was only a few days early, the difference is likely to be small.
You cannot use the short method if any of the following apply.
You made any estimated tax payments late.
You checked box C or D in Part II of Form 2210.
You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U.S. income tax withholding.
If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each
payment period. Also, you cannot use your actual withholding during each period to figure your payments for each period. These
methods, which may give you a smaller penalty amount, are explained under .
Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210.
Regular Method for Figuring the Penalty (Part IV)
You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid
one or more estimated tax payments earlier than the due date.
You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of
the following apply to you.
You paid one or more estimated tax payments on a date after the due date.
You paid at least one, but less than four, installments of estimated tax.
You paid estimated tax payments in un-&equal amounts.
You use the annualized income installment method to figure your underpayment for each payment period.
You use your actual withholding during each payment period to figure your payments.
Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the
Penalty Worksheet in the Instructions for Form 2210. Enter the results on line 27 of Section B.
Figuring Your Underpayment (Part IV, Section A)
Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in
the Instructions for Form 2210. Complete lines 20 through 26 of the first column before going to line 20 of the next column.
Required installments—line 18.
&& Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part
I, line 9). This method—the regular method—is the one to use if you received your income evenly throughout the year.
&&However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your
penalty by figuring your underpayment using the annualized income installment method. First complete Schedule AI (Form 2210),
then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. See , later.
Payments made—line 19.
&& Enter in each column the total of:
Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and
One-fourth of your withholding.
For special rules for figuring your payments, see Form 2210 instructions for line 19.
&&If you file Form 1040, your withholding is the amount on line 64, plus any excess social security or tier 1 RRTA tax
withholding on line 71. If you file Form 1040A, your withholding is the amount on line 41 plus any excess social security
or tier 1 RRTA tax withholding included in line 46.
Actual withholding method.
&& Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld
by each due date. You can make this choice separately for the tax withheld from your wages and for all other withholding.
This includes any excess social security and tier 1 RRTA tax withheld.
&&Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year.
&&If you use your actual withholding, you must check box D in Form 2210, Part II. Then complete Form 2210 using the
regular method (Part IV) and file it with your return.
Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty
Figure the amount of your penalty for Section B using the Penalty Worksheet in the Instructions for Form 2210. The penalty
is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid.
For 2014, a 3% rate applies for the following periods — April 16 through June 30, July 1 through September 30, October 1 through
December 31, and January 1, 2015 through April 15, 2015.
&& Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax
withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment
occurred. For example, if you had an underpayment for the first payment period, list your payments after April 15, 2014. You
can use the table in the Instructions for Form 2210 to make your list. Follow those instructions for listing income tax withheld
and payments made with your return. Use the list to determine when each underpayment was paid.
&&If you mail your estimated tax payments, use the date of the U.S. postmark as the date of payment.
&& Apply the payments listed to underpayment balance in the first column until it is fully paid. Apply payments in the
order made.
Figuring the penalty.
&& If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for
each payment. On line 3 of the Penalty Worksheet, enter the number of days between the due date (line 2) and the date of each
payment on line 1b. On line 4, figure the penalty for the amount of each payment applied on line 1b or the amount remaining
unpaid. If no payments are applied, figure the penalty on the amount on line 1a.
Aid for counting days.
provides a simple method for counting the number of days between a due date and a payment date.
Find the number for the date the payment was due by going across to the column of the month the payment was due and moving
down the column to the due date.
In the same manner, find the number for the date the payment was made.
Subtract the due date “number” from the payment date “number.”
&&For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139
– 61) days late.
Table 4-1. Calendar To Determine the Number of Days a Payment Is Late
Example. The payment due date is June 15 (61). The payment was made on November 4 (203). The payment is 142 days late (203 – 61).
Tax Year 2014
Annualized Income Installment Method (Schedule AI)
If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina
was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty
by figuring your underpayment using the annualized income installment method. Under this method, your required installment
(Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment.
To figure your underpayment using this method, complete Form 2210, Schedule AI. Schedule AI annualizes your tax at the end
of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning
of the tax year through the end of the period.
If you use the annualized income installment method, you must check box C in Part II of Form 2210. Also, you must attach Form
2210 and Schedule AI to your return.
If you use Schedule AI for any payment due date, you must use it for all payment due dates.
Completing Schedule AI.
&& Follow the Instructions for Form 2210 to complete Schedule AI. For each period shown on Schedule AI, figure your
income and deductions based on your method of accounting. If you use the cash method of accounting (used by most people),
include all income actually or constructively received during the period and all deductions actually paid during the period.
Each period includes amounts from the previous period(s).
Period (a) includes items for January 1 through March 31.
Period (b) includes items for January 1 through May 31.
Period (c) includes items for January 1 through August 31.
Period (d) includes items for the entire year.
Farmers and Fishermen
If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you.
The penalty for underpaying your 2014 estimated tax will not apply if you file your return and pay all the tax due by March
2, 2015. If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the
first day of the third month after the end of your tax year.
Any penalty you owe for underpaying your 2014 estimated tax will be figured from one payment due date, January 15, 2015.
The underpayment penalty for 2014 is figured on the difference between the amount of 2014 withholding plus estimated tax paid
by the due date and the smaller of:
662/3% (rather than 90%) of your 2014 tax, or
100% of the tax shown on your 2013 return.
Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed
in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules.
Form 2210-F.
&& Use Form 2210-F to figure any underpayment penalty. Do not attach it to your return unless you check a box in Part
I. However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Enter the amount
from line 16 on Form 1040, line 79 and add the penalty to any balance due on your return or subtract it from your refund.
Keep your filled-in Form 2210-F for your records.
If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill.
Waiver of Penalty
The IRS can waive the penalty for underpayment if any of the following applies.
In 2014 you received excess advance payment of the premium tax credit from a Marketplace and you are current with your filing
and payment obligations.
You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose
the penalty.
You retired (after reaching age 62) or became disabled in 2013 or 2014 and both the following requirements are met.
You had a reasonable cause for not making the payment.
Your underpayment was not due to willful neglect.
How to request a waiver.
&& To request a waiver, see the Instructions for Form 2210.
Farmers and fishermen.
&& To request a waiver, see the Instructions for Form 2210-F.
Federally declared disaster.
&& Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster
area are postponed for a period during and after the disaster. During the processing of your tax return, the IRS automatically
identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief.
Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. If you still owe a penalty after
the automatic waiver is applied, we will send you a bill.
&&Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices
are in a covered area are also entitled to relief. Also eligible are relief workers affiliated with a recognized government
or charitable organization assisting in the relief activities in a covered disaster area. If you meet either of these eligibility
requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief.
&&Details on the applicable disaster postponement period can be found at IRS.gov. Enter . Select the federally declared disaster that affected you.
Worksheet 4-1.2014 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet
□ No. Enter your annualized capital gain distributions from Form 1040, line 13
Add lines 2 and 3
If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Otherwise,
Subtract line 5 from line 4. If zero or less, enter -0-
Subtract line 6 from line 1. If zero or less, enter -0-
Enter:&$36,900 if single or married filing separately,&$73,800 if married filing jointly or qualifying widow(er),&$49,400 if head of household.
Enter the smaller of line 1 or line 8
Enter the smaller of line 7 or line 9
Subtract line 10 from line 9. This amount is taxed at 0%
Enter the smaller of line 1 or line 6
Enter the amount from line 11
Subtract line 13 from line 12
Multiply line 14 by 15% (.15)
Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table in the 2014 Instructions
for Form 1040 to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2014
Instructions for
Add lines 15 and 16
Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table in the 2014 Instructions
for Form 1040 to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2014
Instructions for Form 1040
Tax on all taxable income. Enter the smaller of line 17 or line 18. Also enter this amount on line 12 of Schedule AI in the appropriate column. However, if you are using
this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2,
Worksheet 4-2.2014 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet