Page 48 - 2020 Publication 17

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Page 46 of 138
Fileid: … ations/P17/2020/A/XML/Cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Farmers and fishermen. Special rules apply if figure it yourself when you file your tax return, Form 2210 or Form 2210-F and attach it to your
you are a farmer or fisherman. See the Instruc- you may not have to. Generally, the IRS will fig- paper return. See Instructions for Form 2210 for
tions for Form 2210-F for more information. ure the penalty for you and send you a bill. more information.
IRS can figure the penalty for you. If you However, if you think you are able to lower or
eliminate your penalty, you must complete
think you owe the penalty but you don't want to

Page 44 Chapter 4 Tax Withholding and Estimated Tax