IRS Form: Form 2210-F Instructions for Farmers, Fishermen Estimated Tax Relief (IRC §6654)

Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, instructions released March 4, just days after the draft instruction’s release, to reflect Notice 2019-17 guidance that waives estimated tax penalty for a qualifying farmer or fisherman who files his or her 2018 federal income tax return and pays any tax due by Monday, April 15, 2019, rather than the normal March 1 deadline. The deadline is April 17, 2019, for taxpayers residing in Maine or Massachusetts. [IRS Form 2210-F Instructions]

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