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

Who files this form

Use Form M-2210F if you are a fiduciary receiving income taxable at the entity level. It helps determine whether your 2025 estimated tax payments and withholding were sufficient and whether you owe an underpayment penalty.

• If your 2025 tax due after credits and withholding is $400 or less, you do not need to complete this form.
• If you claim another penalty exception or a waiver, enclose the form with your return.
• You must submit this form if you use the annualized income installment method.

When it's due

For tax year 2025, the instructions give these general estimated tax payment dates for calendar-year taxpayers:

• Pay in full by April 15, 2025, or in equal installments by April 15, June 15 and September 15, 2025, and January 15, 2026.
• If a due date falls on a Saturday, Sunday or legal holiday, payment may be made on the next business day.

For fiscal-year taxpayers, the form lists installment dates as the 15th day of the fourth, sixth and ninth months of the taxable year and the first month of the following taxable year.

Qualified farmers and fishermen can avoid the 2025 underpayment penalty by filing their return and paying in full by March 1, 2026.

What you'll need

Have these returns and payment details available:

• Your 2025 return. For total tax, use Form 2, line 41, or Form M-990T-62, line 29. For credits, use Form 2, lines 46, 55 and 56, or Form M-990T-62, lines 32 and 40.
• Your 2024 return, if filed, to find your tax liability after credits and determine whether it covered a full 12 months.
• Estimated tax payment amounts and dates, plus withholding amounts. You need actual withholding dates and amounts if you choose to treat withholding as paid on those dates.
• Income and credit amounts for the periods shown in Part 3 if you use the annualized income installment method.

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, using the interest rate in effect during the underpayment period.

How to file

Print in ink or type, and enclose Form M-2210F with your income tax return.

1. Complete Part 1, lines 1 through 13, in installment due-date order. Complete all four columns for lines 7 through 13.
2. If you owe a penalty and do not qualify for an exception or waiver, continue through Part 2, line 24. Enter the penalty on Form 2, line 61.
3. If you qualify for an exception other than the $400-or-less exception, skip lines 14 through 24, check the appropriate box on the front of M-2210F and fill in the “Exception” oval on Form 2.
4. To claim a waiver, complete lines 7 through 13 for the affected installment, write “WAIVER” in the appropriate line 14 box and fill in the “Exception” oval on Form 2. Enclose an explanation with the form and return.

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

Common mistakes

• Leaving installment columns incomplete. The instructions say to complete all four columns for lines 7 through 13, in installment due-date order.
• Completing only Part 3 when annualizing income. You must figure the penalty using Parts 1 and 2 as well as Part 3, and submit the form.
• Using line 5 without an eligible 2024 return. If you did not file a 2024 return, or that tax year was shorter than 12 months, leave line 5 blank and enter line 4's amount on line 6.
• Omitting separate calculations for multiple payments. If you made more than one payment for an installment, attach a separate penalty computation for each payment.
• Omitting a waiver explanation. Enclose an explanation of your reasons for claiming a waiver with the form and return.

Questions people ask

When are estimated tax vouchers required?

You must file estimated tax vouchers if you reasonably expect to pay more than $400 in Massachusetts income tax on income not covered by withholding.

Can my 2024 tax help me avoid a 2025 penalty?

Yes. An exception applies 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 installment due dates. The 2024 return must cover a full 12-month period. Another exception applies if you were a Massachusetts resident for all 12 months of the previous taxable year and had no tax liability.

What if my income was uneven during the year?

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

How can I allocate withholding among installments?

You may apply an equal share of the year's withholding to each required installment. If you can establish the actual withholding dates and amounts, you may instead treat those amounts as payments on the dates withheld.

When might a penalty waiver be granted?

A waiver may be granted for an 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.

Official sources

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