R-210NR: Underpayment of Individual Income Penalty Computation for Nonresident and Part-Year Resident Filers (2024)
Louisiana · Louisiana LDR · Used for tax years 2024
Louisiana Form R-210NR calculates the 2024 individual income tax underpayment penalty for nonresident and part-year resident filers. It includes computations for required payments, underpayments or overpayments, exceptions, and the penalty, and is attached to Form IT-540B.
Who files this form
Form R-210NR is the 2024 underpayment penalty computation form for Louisiana nonresident and part-year resident individual income tax filers. Attach it to Form IT-540B.
If you meet Exception 1, the form says you do not owe an underpayment penalty and do not need to file R-210NR. It refers to a worksheet on page 3 of the instructions, which were not provided here.
When it's due
For the 2024 taxable year, Section 2 lists these installment dates:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
What you'll need
Have Form IT-540B available, since R-210NR must be attached to it. To complete R-210NR, you will need:
- Names in the same order as on your tax return and Social Security numbers for you and your spouse, as applicable.
- Your 2024 and 2023 tax liability amounts.
- The number of payments required for the year.
- Amounts paid for each installment period and payment dates.
The form refers to instructions for several calculations and to an Exception 1 worksheet on page 3 of the instructions. Those instructions were not provided here.
How to file
Print or type your entries and attach Form R-210NR to Form IT-540B.
Add the penalty amounts on Line 18 and enter the total on Line 19. Also enter that total on:
- Form IT-540B, Line 34, if you have an overpayment.
- Form IT-540B, Line 47, if you have a balance due.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong amount on Line 3: Normally, enter the smaller of Lines 1 and 2. If you did not file a 2023 return or filed as a part-year resident for 2023, use Line 1 instead.
- Entering a carryforward for the first period: The form says no carryforward amount can be shown for that period.
- Reversing the signs on Line 9: A positive number is an overpayment; a negative number is an underpayment. Carry that number to Line 7 in the next column.
- Using Exceptions 2 or 3 after filing as a part-year resident in 2023: The form says those exceptions do not apply.
- Filing R-210NR when Exception 1 applies: The form says to stop because you owe no underpayment penalty and do not need to file this form.
Questions people ask
What if I did not file a tax return for 2023?
Use your Line 1 amount on Line 3 rather than comparing Lines 1 and 2.
How is the required payment on Line 5 calculated?
Divide the amount on Line 3 by the number of payments on Line 4. The form also directs you to the instructions.
Can a carryforward be negative?
Yes. Line 7 can carry forward either a positive or negative amount from the previous period's Line 9. No carryforward is allowed for the first period.
Can I use Exceptions 2 and 3 if I was a part-year resident in 2023?
No. The form says those exceptions do not apply if you filed as a part-year resident in 2023.