U.S. · Form 2210 line 8
Form 2210 line 8 prior-year payment cap.
How the last return sets the most you were required to have paid in.
Form 2210 line 8 is “Maximum required annual payment based on prior year’s tax.” You figure your 2024 tax from the 2024 return, and enter it, or 110% of it if your 2024 AGI was more than $150,000 ($75,000 if your 2025 filing status is married filing separately). Line 9 then enters the smaller of line 5 (90% of 2025 tax) or line 8.
Figure line 8, then line 9
Result
Reference table
| Situation | Line 8 |
|---|---|
| 2024 AGI of $150,000 or less | 100% of your 2024 tax. |
| 2024 AGI over $150,000 | 110% of your 2024 tax. |
| 2025 filing status married filing separately, 2024 AGI over $75,000 | 110% of your 2024 tax. |
| No 2024 return, or 2024 was shorter than 12 months | Do not complete line 8; enter the line 5 amount on line 9. |
| No 2024 tax liability and a full 12-month year as a citizen or resident | Not required to pay; see the penalty exceptions in the instructions. |
What “2024 tax” means here
The instructions have you add the 2024 return’s line 22 and the same Schedule 2 lines used on line 2, then subtract the refundable credits you claimed for 2024: the earned income credit, additional child tax credit, refundable part of the American opportunity credit, premium tax credit and credit for federal tax paid on fuels. Household employer taxes count unless you had no withholding and would not have had to make estimated payments without them.
The 110% rule for higher incomes
If the AGI on your 2024 return was more than $150,000 you enter 110% of the 2024 tax. The dollar test is $75,000 if your 2025 filing status is married filing separately. Below those AGIs the figure is 100%.
Joint and separate returns
If you file jointly for 2025 but did not file jointly for 2024, add your 2024 tax to your spouse’s 2024 tax and enter the total. If you file 2025 as single, head of household or married filing separately but filed a joint return for 2024, your 2024 tax is your share of the joint return’s tax. If you filed no 2024 return, or the 2024 year was under 12 months, skip line 8 and enter line 5 on line 9.
Worked example
The 2024 return shows $17,000 of tax and other taxes and $1,000 of refundable credits, so 2024 tax is $16,000. AGI was $160,000, above $150,000, so line 8 is 110%: $17,600. For 2025, line 4 is $20,000, so line 5 is $18,000 and line 9 is the smaller figure, $17,600. With $12,000 withheld, line 9 is more than line 6 and a penalty may apply. All figures are illustrative.
Limits of this page
The calculator accepts totals you have already gathered; it does not know which lines of your 2024 return to add. Whether a penalty is actually owed also depends on the box checks in Part II and the timing of your payments.
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 8 on Form 2210?
Maximum required annual payment based on prior year’s tax: your 2024 tax, or 110% of it if 2024 AGI was over $150,000 ($75,000 if married filing separately for 2025).
What is line 9?
The required annual payment, the smaller of line 5 (90% of 2025 tax) or line 8.
What if I did not file a 2024 return?
Do not complete line 8. Enter the amount from line 5 on line 9.
Which refundable credits reduce the 2024 tax?
The instructions list the earned income credit, additional child tax credit, refundable part of the American opportunity credit, premium tax credit and credit for federal tax paid on fuels.
Is this the safe harbor?
It is the prior-year payment rule: paying the smaller of 90% of this year’s tax or the line 8 amount avoids the penalty. Check the instructions for the exceptions.
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.