IT-210: Underpayment of Estimated Tax by Individuals Worksheet (2025)

Who files this form

Individuals use IT-210 to figure an underpayment of estimated tax and any penalty. Part I is labeled for all filers.

If Part I, line 5 is less than $600, you are not subject to the penalty and do not need to file IT-210. Line 5 is your tax after credits minus your withholding.

If you continue, the worksheet provides a short method and a regular method for figuring the penalty. Use the regular method if you are not eligible for the short method.

When it's due

For tax year 2025, Part IV lists installment payment dates of April 15, June 15, September 15, and January 15.

The worksheet warns that the exact dates may shift for weekends or holidays. If you are unsure, contact the West Virginia Tax Division to determine the payment deadlines for the tax year.

For the 2025 short-method calculation, April 15, 2026 is the cutoff used on line 7: enter zero if the underpayment was paid on or after that date. Payments made before that date require the calculation shown on line 7.

What you'll need

Have these returns and records available:

• Your current-year Form IT-140, including lines 8, 9, 15, 17, 18, 19, 20, and 21.
• Your prior-year West Virginia return to find your tax after credits and any overpayment applied to current-year estimated tax.
• Records of estimated tax payments, including amounts and payment dates, and West Virginia tax withheld.
• If using the annualized income worksheet, income and adjustment records for each period, West Virginia income modifications, exemptions, credits, and the tax tables or rate schedules.

If requesting a penalty waiver, attach a written request. If additional penalty computations are needed, show them on a separate sheet of paper.

Common mistakes

• Including payments as credits in Part II. Do not include tax withheld or estimated payments on Part II, line 9.
• Annualizing income modifications. Part II says to enter the full modification amount in each column, not annualize it, and show negative figures.
• Using the short method when it is not allowed. You cannot use it if any estimated payments were late, you checked Part I, box 11, or you used Part II.
• Overlooking early payments. The worksheet warns that using the short method when payments were early may produce a higher penalty.
• Moving between columns too soon. Complete Part II, lines 12 through 19 for each column before moving on. In Part IV, complete lines 3 through 9, and then lines 10 through 12, as directed for each column.
• Applying a payment to a later underpayment first. Each payment must go toward the oldest outstanding underpayment, even if you designate it for a later period.

Questions people ask

Can I request a waiver of the penalty?

Yes. Check the box on Part I, line 9 and attach your written request.

Are there special instructions for qualified farmers?

Yes. On Part I, line 6, qualified farmers multiply line 3 by 66⅔% instead of 90%. Check the qualified farmer box on IT-210 and the qualified farmer box on Form IT-140.

When can I use the short method?

You may use it if you made no estimated payments, including when your only payments were withholding, or paid estimated tax in four equal installments on the due dates. Early payments are allowed, but the short method may result in a higher penalty. Late estimated payments, using Part II, or checking Part I, box 11 disqualify you.

How is withholding allocated to payment dates?

Withholding is generally treated as paid one-fourth on each payment due date. To apply it to the periods when the corresponding income was actually received instead, check Part I, box 11 and show the allocation in Part IV.

Where do I enter the calculated penalty?

Enter the result from Part III, line 8 or Part IV, line 13 on the PENALTY DUE line of your personal income tax return.

Official sources

• https://tax.wv.gov/Documents/PIT/2025/it210.Worksheet.2025.pdf