U.S. · Form 2210 line 6
Form 2210 line 6 withholding taxes.
The total that line 7 and the penalty tests subtract from your tax.
Form 2210 line 6 is “Withholding taxes. Don’t include estimated tax payments.” For a Form 1040 or 1040-SR filer it is the taxes withheld shown on Form 1040 line 25d plus Schedule 3 (Form 1040) line 11. Line 7 then subtracts line 6 from line 4, and if line 7 is under $1,000 you stop: no penalty.
Add up withholding and test line 7
Result
Reference table
| Source | Counts as line 6 |
|---|---|
| Form 1040 or 1040-SR, line 25d | Yes: taxes withheld shown on the form. |
| Form 1040-NR, lines 25d to 25g | Yes, for a 1040-NR filer. |
| Schedule 3 (Form 1040), line 11 | Yes, if you filed Form 1040 or 1040-SR. |
| Form 1041, Schedule G, line 14 | Yes, for an estate or trust. |
| Estimated tax payments | No. They are tracked in Part III by installment date. |
Why withholding is kept apart from estimated payments
The form treats withholding differently from estimated payments. The instructions let you treat withholding as paid evenly through the year (or, if you choose, on the dates it was actually withheld, which requires checking box D in Part II), while an estimated payment counts on the date it was made. That is why line 6 instructs you not to include estimated tax payments, and why the penalty can differ between two people with the same total payments.
What the instructions say to include
For Form 1040 or 1040-SR, include the taxes withheld on line 25d and Schedule 3 line 11. Form 1040-NR filers include lines 25d, 25e, 25f and 25g, and Schedule 3 line 11 too if they filed Form 1040 or 1040-SR. Estates and trusts use Form 1041, Schedule G, line 14. You can also include the credit for U.S. tax paid to the U.S. Virgin Islands, but only when you actually paid the tax to the USVI and attached Form 8689 to your return.
Worked example
Withholding of $8,000 on line 25d and nothing else gives line 6 of $8,000. With line 4 at $15,665, line 7 is $7,665, which is above $1,000, so the test does not end the form. Had withholding been $14,800, line 7 would be $865 and the form would tell you to stop with no penalty. All figures are illustrative.
Limits of this page
The page adds the three inputs and subtracts from line 4. It does not check what your payer actually reported. Match line 25d to your Forms W-2 and 1099 before you rely on it.
Sources
- Instructions for Form 2210 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 2210 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 6 on Form 2210?
Withholding taxes. For Form 1040 or 1040-SR it is line 25d plus Schedule 3 line 11; estimated tax payments are not included.
Are estimated tax payments included on line 6?
No. The line says not to include them. They are handled in Part III by the date each payment was made.
What does line 7 do with line 6?
It subtracts line 6 from line 4. If the result is under $1,000 you stop and owe no penalty.
Can the U.S. Virgin Islands credit go on line 6?
Yes, if you actually paid the tax to the USVI and attached Form 8689. The instructions say you can include that credit here.
Which tax year is this?
The 2025 edition of Form 2210 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.