2210AL: Underpayment of Estimated Tax by Individuals (2024)
Alabama · Alabama DOR · Used for tax years 2024
Alabama Form 2210AL figures an individual's underpayment of estimated tax and any related penalty for 2024. It includes sections for requesting a penalty waiver, using the annualized income installment method, and calculating underpayments for farmers and fishermen.
Who files this form
Form 2210AL is for individuals figuring an underpayment of Alabama estimated tax. Owing a penalty does not automatically mean you must file this form.
For filers using Parts I through III, Part II lists these reasons to file:
- Box A: You request a waiver of the entire penalty.
- Box B: You request a waiver of part of the penalty.
- Box C: Your income varied during the year, and the annualized income installment method reduces or eliminates your penalty.
- Box D: Your penalty is lower when Alabama withholding is treated as paid on the actual withholding dates rather than equally on the payment due dates.
- Box E: You filed or are filing jointly for either 2023 or 2024, but not both, and Part I, line 7 is smaller than line 4.
Follow the form's stop rules. If Part I, line 6 is less than $500, you owe no penalty and should not file. If line 8 is not more than line 5, do not file unless box E applies. If none of the Part II boxes applies, do not file.
Farmers and fishermen: If at least two-thirds of your 2023 or 2024 gross income is from farming or fishing, skip Parts I through III and complete Part IV. Its filing reasons are a waiver request or the joint-return change described in Part IV, box B. If neither applies, do not file.
When it's due
For tax year 2024, Part III prints these estimated tax payment due dates:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
The regular-method penalty calculation uses the payment date or April 15, 2025, whichever is earlier.
For farmers and fishermen using Part IV for tax year 2024, line 9 counts estimated payments made by January 15, 2025. The penalty day count runs from January 15, 2025, to the payment date or April 15, 2025, whichever is earlier.
The supplied form does not state a separate filing deadline for Form 2210AL.
What you'll need
Have these forms and figures available, as applicable:
- Your 2024 Form 40 or Form 40NR, including net tax due after credits, your name, and identifying number.
- Your 2023 tax return for the prior-year tax calculation and filing-status comparison.
- Schedule CP, Section B, line 1, for other payments.
- Amounts and payment dates for estimated tax, Alabama withholding, refundable credits, and composite payments.
- Actual withholding dates if you are using Part II, box D.
If using Schedule AI, you also need income and itemized deduction amounts for its listed periods, plus the applicable deduction, exemption, and credit figures from your return.
How to file
Attach Form 2210AL to Form 40 or Form 40NR.
- If Part II box B, C, or D applies, calculate your penalty and file Form 2210AL. For box C, use Schedule AI.
- If only box A or E applies, file page 1 only. You do not have to calculate the penalty. The Alabama Department of Revenue will calculate it and send a bill for any unpaid amount.
- If only A or E applies and you choose to calculate the penalty, you may use Part III as a worksheet and enter the penalty on your return, but still file only page 1.
Enter the calculated penalty on Schedule ATP, Part II, line 1, or Form 40NR, line 30, as directed by Part III or Part IV.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Including estimated tax payments with withholding: Part I, line 5 and Part IV, line 5 specifically say not to include them.
- Working across columns too soon: In Part III, complete lines 3 through 9 of one column before moving to the next. Follow the same column-by-column order for lines 10 through 11. Schedule AI gives this caution for lines 19 through 25.
- Ignoring a stop instruction: For example, Part III says that if line 2 is at least line 1 for every payment period, you owe no penalty and should not file Form 2210AL.
- Filing more than page 1 when only Part II box A or E applies: The form directs you to file only page 1, even if you voluntarily calculate the penalty.
Questions people ask
Must I calculate the penalty when requesting a full waiver?
No. Under Part II, box A, check the box and file page 1. If box B, C, or D also applies, you must calculate the penalty and file Form 2210AL.
What if I request only a partial waiver?
Check Part II, box B. You must calculate both the penalty and the waiver amount and file Form 2210AL.
Can uneven income during the year affect the calculation?
Yes. Part II, box C applies when your income varied and the annualized income installment method reduces or eliminates the penalty. Use Schedule AI to calculate the penalty and file Form 2210AL.
Do farmers and fishermen use the regular calculation?
Not if at least two-thirds of their 2023 or 2024 gross income is from farming or fishing. The form directs them to skip Parts I, II, and III and complete Part IV.