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IRS Form: Underpayment of Estimated Tax Comments Requested (IRC §6654)

July 22, 2021, 5:00 AM

Comments requested on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, and Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, which are both used to determine whether taxpayers are subject to the penalty to pay estimated tax under tax code Section 6654. Comments are due on or before September 21, 2021. [IRS Comment Request, 86 Fed. Reg. __ (July 23, 2021)]

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