2210AL: Underpayment of Estimated Tax by Individuals (2025)

Who files this form

For tax year 2025, you may owe an estimated tax underpayment penalty without needing to file Form 2210AL. Follow the form’s stop rules first.

Part II lists these reasons for filing:

• 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 withholding is treated as paid on the actual withholding dates instead of equally on the payment due dates.
• Box E: You filed or are filing jointly for either 2024 or 2025, but not both, and Part I, line 7 is smaller than line 4.

If none of these boxes applies, do not file Form 2210AL. If box B, C, or D applies, figure your penalty and file the form. If only box A or E applies, file only page 1; you do not have to figure the penalty.

Farmers and fishermen: If at least two-thirds of your 2024 or 2025 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, Section I, box B. If neither applies, do not file the form.

When it's due

For tax year 2025, Part III prints these estimated tax payment due dates:

• April 15, 2025
• June 15, 2025
• September 15, 2025
• January 15, 2026

The regular-method penalty calculation counts days through the payment date or April 15, 2026, whichever is earlier.

For farmers and fishermen using Part IV for tax year 2025, line 9 includes estimated tax payments made by January 15, 2026. The penalty calculation counts days from January 15, 2026, through the payment date or April 15, 2026, whichever is earlier.

The supplied form does not state a separate filing deadline for Form 2210AL.

What you'll need

Have these returns and amounts available, as applicable:

• Your 2025 Form 40 or Form 40NR, including your name, identifying number, and net tax due after credits.
• Schedule CP, Section B, line 1, for other payments.
• Your prior-year tax information for the required annual payment calculation. Part IV specifically asks for tax shown on your 2024 return.
• Records of estimated tax payments, Alabama tax withholding, refundable credits, and composite payments, including payment dates needed to figure the penalty.
• Actual withholding dates if you use Part II, box D.

If you use Schedule AI, you also need income and itemized deduction amounts for its listed periods, plus applicable deductions, exemptions, and credits from your tax return.

How to file

Attach Form 2210AL to Form 40 or Form 40NR.

• Check the applicable reasons for filing.
• If Part II, box B, C, or D applies, calculate your penalty and file Form 2210AL. Box C requires Schedule AI.
• If only Part II, box A or E applies, file only page 1. The Alabama Department of Revenue will figure the penalty and send a bill for any unpaid amount. You may calculate it yourself using Part III as a worksheet, but still file only page 1.
• Enter a calculated penalty on Schedule ATP, Part II, line 1, or Form 40NR, line 30.

The supplied text does not give a mailing address or e-filing directions.

Common mistakes

• Including estimated tax payments in withholding: Part I, line 5 and Part IV, line 5 specifically exclude estimated tax payments.
• Ignoring the $500 stop rule: If Part I, line 6 or Part IV, line 6 is less than $500, the form says you do not owe a penalty and should not file Form 2210AL.
• Working across columns too soon: In Part III, complete lines 3 through 9 of one column before moving to the next. Do the same for lines 10 through 11. Schedule AI gives this caution for lines 19 through 25.
• Continuing when payments cover every installment: If Part III, line 2 is at least line 1 for every payment period, stop. The form says no penalty is owed and not to file Form 2210AL.
• Claiming a standard deduction on Schedule AI as a Form 40NR filer: Schedule AI, line 7 tells Form 40NR filers to enter zero.

Questions people ask

Can I request a penalty waiver?

Yes. Part II, box A is for a waiver of the entire penalty, and box B is for a partial waiver. For a partial waiver, you must figure both the penalty and waiver amount. Part IV also has a waiver box for farmers and fishermen.

What if my income varied during 2025?

Part II, box C applies if the annualized income installment method reduces or eliminates your penalty. Use Schedule AI to figure the penalty and file Form 2210AL.

How is the regular-method penalty calculated?

Part III multiplies each underpayment by the number of days on line 10, divides by 365, and multiplies by 0.07. Add the amounts from all columns to get the total penalty.

What if my required annual payment is no more than my withholding?

If Part I, line 8 is no more than line 5, you do not owe a penalty. The form says not to file Form 2210AL unless Part II, box E applies.

Official sources

• https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f2210al.pdf