R-210NR: Underpayment of Individual Income Penalty Computation for Nonresident and Part-Year Resident Filers (2025)
Louisiana · Louisiana LDR · Used for tax years 2025
Louisiana Form R-210NR calculates the 2025 individual income tax underpayment penalty for nonresident and part-year resident filers. It compares required payments with amounts paid, addresses exceptions, and computes any penalty to report on Form IT-540B.
Who files this form
Form R-210NR is for nonresident and part-year resident filers computing an underpayment penalty for the 2025 taxable year. The form directs filers to attach it to Form IT-540B.
If you meet Exception 1, you do not owe an underpayment penalty and do not need to file Form R-210NR. The form refers to a worksheet on page 3 of the instructions to determine whether you qualify. Those instructions were not provided.
When it's due
For the 2025 taxable year, Section 2 lists these installment dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
The supplied form does not state a separate filing deadline for Form R-210NR.
What you'll need
Have Form IT-540B available, along with the information requested on Form R-210NR:
- Names in the same order as on your tax return and Social Security numbers for you and your spouse, as applicable.
- Your 2025 and 2024 tax liabilities.
- 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. Those materials were not included in the supplied text.
How to file
Print or type your entries, and attach Form R-210NR to Form IT-540B.
- In Section 1, enter your tax liabilities and determine the required annual payment.
- In Section 2, enter required payments, amounts paid, and any carryforward to calculate each period’s underpayment or overpayment.
- Review the exceptions in Section 3. If you meet Exception 1, stop: you do not need to file this form.
- In Section 4, compute the penalty and add the amounts on Line 18. Enter the total on Line 19 and on Form IT-540B, Line 35 if you have an overpayment, or Line 48 if you have a balance due.
The supplied text does not provide a mailing address or e-filing directions. It also refers to instructions that were not provided for several calculation steps.
Common mistakes
- Using the prior-year amount when it is not allowed. If you did not file a 2024 return or filed as a part-year resident for 2024, use Line 1 for Line 3.
- Entering a carryforward for the first period. The form says no carryforward can be shown for that period.
- Reversing the signs on Line 9. A positive number is an overpayment; a negative number is an underpayment. Move that number to Line 7 of the next column.
- Using Exceptions 2 or 3 after filing as a part-year resident in 2024. The form says those exceptions do not apply.
- Filing this form despite meeting Exception 1. The form says to stop because no underpayment penalty is owed and the form is not required.
Questions people ask
Which tax liability do I use on Line 3?
Use the smaller of your 2025 tax liability on Line 1 or your 2024 tax liability on Line 2. If you did not file a 2024 return or filed as a part-year resident for 2024, use Line 1 instead.
How is the required payment on Line 5 calculated?
The form says to divide Line 3 by the number of payments on Line 4. It also refers to instructions, which were not provided.
Do I need to file this form if I meet Exception 1?
No. The form says you do not owe an underpayment penalty and do not need to file Form R-210NR. It refers to a worksheet on page 3 of the instructions to determine eligibility.
Where do I report the total penalty?
Add the amounts on Line 18 and enter the total on Line 19. Also enter it on Form IT-540B, Line 35 if you have an overpayment, or Line 48 if you have a balance due.