2025 Form 2210 AI, how to get to

JayDub
JayDub Member Posts: 2 Newcomer
in Filing my taxes

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

Answers

  • CoryF
    CoryF FreeTaxUSA Agent Posts: 228 image
    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
    JayDub Member Posts: 2 Newcomer

    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
    MatthewD FreeTaxUSA Admin, FreeTaxUSA Agent Posts: 711 image
    edited December 2025

    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?

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