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2025 Form 2210 AI, how to get to

JayDub

I am still working with a lot of my 12% bracket available for Roth conversions. I did a large Roth conversion in August of 2025. I paid an estimated tax in August to cover the conversion. This will require a penalty because I didn't pay the taxes evenly through the year. It should be considered uneven income so I need to fill out F2210 AI.

I started filling out the FTUSA 2025 return to get some guestimates on what I will owe or how much more I can convert to Roth at the latter part of December. After I had all my estimated income input and deductions input, I went under Misc, Payments, but I don't get the option to fill out the 2210 (no link at all for it). One post I read from a previous year said if you have a refund available it might not show up. I went back and took out my tax withholdings from a W2 so I didn't have a refund and it is still not showing up. Is it not yet available for 2025? Will I be able to file a 2210 AI through FTUSA? I don't want to have to pay a penalty for uneven income as I paid the tax in the quarter I had the distribution/conversion.

Thanks for any help. JD

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Accepted answers

MatthewD

Hi JayDub,

In the FreeTaxUSA software, you will find the Form 2210 on the "Underpayment Penalty (Form 2210)" under the MISC menu.

FreeTaxUSA only shows the Form 2210 screen when your taxes due may generate an underpayment penalty. For example, if you owe more than $1,000 and your tax due is greater than 90% of your total payments and you did not pay at least 100% of your prior year taxes due.

See this article about the underpayment penalty.

https://community.freetaxusa.com/kb/articles/62-what-is-the-underpayment-tax-penalty?

All comments

CoryF

Hello Jay

FreeTaxUSA has put out the latest possible software updates for the upcoming tax season. However, there may be some items that are still under development. It may be that the IRS hasn't completed its work on the 2025 Form 2210. When the full software is available in January, you will still be able to make a fourth quarter estimated payment due by January 15, 2026 to avoid any underpayment penalties when you file later that year.

JayDub

Thanks Cory,

If I don't do the "Annualized Income" (AI) of the 2210, I will have penalties because I only made a payment in the 3rd quarter because that was when I made a large conversion. I didn't pay into the first or second quarter, other than payroll, but the conversion bumps up the third quarter. The IRS wants the money evenly through the year, or use the AI part of 2210 if the income wasn't even throughout the year. The only way in a case like mine to avoid the penalties are to show the income wasn't evenly made through the year hence the 2210 AI.

MatthewD

Hi JayDub,

If you are not seeing the Underpayment Penalty Form 2210 on the MISC > Payments menu, then there may be more going on with your situation than we have information to answer you in the Community Forum.

I recommend that you contact FreeTaxUSA customer support. If you have paid at least 90% of what you owe in 2025 or 100% of what you owed in 2024 then you may not have any penalty and that page will not show.

If you add Deluxe or Pro Support to your order, you could chat live with a support specialist.

See these Community articles for more information:

https://community.freetaxusa.com/kb/articles/62-what-is-the-underpayment-tax-penalty?

https://community.freetaxusa.com/kb/articles/156-what-is-the-underpayment-penalty-and-how-do-i-avoid-it?

gaffer86

https://community.freetaxusa.com/discussion/comment/6161#Comment_6161

This doesn't answer the question. It sounds like Tax Act does not allow you to file a Form 2210, which is critical to the IRS NOT assessing penalties and interest.

GeorgeM

Hello gaffer86:

In its current form, if a taxpayer is receiving a federal tax refund, or if a taxpayer has withheld at least 90% to their total tax liability, our software will not prompt a taxpayer to review the Underpayment Penalty screen. We continue to discuss with our development team the issue you and the previous poster have raised and will update our guidance as things change.

At least for now, making estimated tax payments, in a sufficient amount, when income is received is the best way to avoid an underpayment penalty. As the IRS and federal tax courts have stated, the U.S. tax system is a “pay as you go” system, meaning when income is received, the applicable tax should be paid. Our software does allow taxpayers to enter their estimated tax payments without regard to whether they are getting a tax refund, or whether they have withheld enough tax.

gaffer86

Actually when Roth conversions are involved, especially when conversions are made in the 4th quarter of the year, unless a Form 2210 is completed, the IRS will assess interest and penalties. I am a former CPA and am still going back and forth with them.

JayDub

Thanks gaffer86. I know I'll get penalties unless I fill out the AI (Annualized Income) portion of the 2210 to not get penalties because of doing Roth Conversions in August and December. The AI portion is where I have to show my income per "quarter" (isn't every 3 months). August and December I show a lot more income than normal and I will have to pay penalties because I didn't pay the taxes evenly through the year. I did pay the estimated payments in the quarters the conversions happened.

FTUSA, how does one access the F2210 AI?

MatthewD

Hi JayDub,

In the FreeTaxUSA software, you will find the Form 2210 on the "Underpayment Penalty (Form 2210)" under the MISC menu.

See this article about the underpayment penalty.

https://community.freetaxusa.com/kb/articles/62-what-is-the-underpayment-tax-penalty?

JayDub

Thank You MatthewD. Today I went in and it was under the "Misc" menu and as I got into it, I can fill out the "Annualized Income" or AI portion of the 2210. I'm not sure if it was recently added or if something else triggered it to be there today.

Either way, thank you for finding it and letting me know how to get to it. Much appreciated.