M-2210: Underpayment of Massachusetts Estimated Income Tax (2025)

Who files this form

Individuals and taxpayers taxed as individuals should use Form M-2210 to check whether their estimated tax payments and withholding were sufficient. The form is for filers of Forms 1, 1-NR/PY, 3M, NRCR, and 63D-ELT.

If your payments were insufficient, an underpayment penalty applies unless you qualify for an exception or waiver.

• If your 2025 tax due after credits and withholding is $400 or less, you do not need to complete Form M-2210.
• You must submit this form if you use the annualized income installment method.
• To claim another listed exception or a waiver, follow the form's instructions and enclose Form M-2210 with your return.

When it's due

For tax year 2025, the form lists these estimated tax installment due dates:

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

Estimated tax generally may be paid in full by the first installment due date or in equal installments. If a due date falls on a Saturday, Sunday, or legal holiday, payment may be made on the next business day. Fiscal-year filers have due dates corresponding to their fiscal year.

Farmer or fisherman exception for 2025: Qualified farmers and fishermen must file and pay in full by March 1, 2026, to use this exception.

Penalty calculation for 2025 calendar-year filers: Line 14 uses the earlier of the date the underpayment was paid or April 15, 2026.

What you'll need

Have these returns and details available to complete the form:

• Your 2025 return, including total tax and applicable credits, plus your name and Social Security or Federal Identification number.
• Your 2024 return, if filed, for the prior-year tax amount and whether it covered a full 12 months.
• Estimated tax payment amounts and dates, plus withholding amounts. If you use actual withholding dates instead of dividing withholding equally among installments, you must be able to establish those dates and amounts.
• Income and credit details for each period shown in Part 3, if you annualize your income.

Additional attachments may be needed:

• A separate penalty computation for each payment if you made more than one payment for an installment.
• An explanation of your reasons if you claim a waiver.
• A separate penalty-calculation statement if you are a fiscal-year taxpayer subject to a penalty.

How to file

Enclose Form M-2210 with your tax return. Print in ink or type. Electronic filing requirements may apply; the form refers to TIRs 16-9 and 21-9. The supplied text does not give a mailing address or electronic filing steps.

• Calculating a penalty: Complete Part 1 in installment due-date order, then Part 2 if no exception or waiver applies. Transfer the line 24 penalty to the location specified for your return.
• Claiming an exception: Other than the $400-or-less exception, mark the appropriate exception on Form M-2210 and the exception oval on your return. Enclose Form M-2210 and do not complete lines 14 through 24.
• Requesting a waiver: Complete lines 7 through 13 for the installment involved, write “WAIVER” in the appropriate line 14 box, and fill in the exception oval on your return. Enclose Form M-2210 and an explanation.
• Annualizing income: Complete Part 3 as well as Parts 1 and 2, and submit the form with your return.

Common mistakes

• Leaving installment columns unfinished: The instructions say to complete all four columns for lines 7 through 13, in installment due-date order.
• Completing line 2 for Form 3M or Form 63D-ELT: The instructions specifically say these filers should not complete line 2.
• Using line 5 without an eligible prior-year return: If you did not file a 2024 return, or your 2024 tax year was shorter than 12 months, leave line 5 blank and enter line 4's amount on line 6.
• Completing only Part 3 when annualizing: The form says you must also use Parts 1 and 2 and submit Form M-2210.
• Omitting separate payment calculations: If you made more than one payment for an installment, attach a separate penalty computation for each payment.

Questions people ask

Can timely payments based on my 2024 tax avoid the penalty?

Yes. The instructions provide an exception if your 2025 estimated payments and withholding, made by each installment due date, equal or exceed the tax shown on your 2024 return divided among the four due dates. The 2024 return must cover a full 12 months.

What if my income varied during 2025?

You may use the annualized income installment method in Part 3 to adjust required installments. Enter the adjusted amounts on Part 1, line 8, and calculate the penalty using those amounts. You must submit Form M-2210 when using this method.

Can I request a waiver?

A waiver may be granted for underpayment caused by casualty, disaster, or unusual circumstances. It may also be granted if you retired in 2024 or 2025 after reaching age 62, or became disabled, and the underpayment was due to reasonable cause rather than willful neglect. Enclose an explanation with the form and your return.

Who qualifies as a farmer or fisherman for the exception?

Your gross income from farming or fishing must be at least two-thirds of the annual gross income shown on your 2024 or 2025 return. For the 2025 exception, you must also file and pay in full by March 1, 2026.

Can I divide withholding equally among installments?

Yes. You may apply an equal part of the year's withholding to each required installment. Alternatively, if you can establish actual withholding dates and amounts, you may treat them as payments on those dates.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions