Form 2210-F, instructions - Underpayment of estimated tax for farmers, fishermen (2013) 

January 27:  The IRS posted the final instructions for Form 2210-F, Underpayment of Estimated Tax By Farmers and Fishermen, for 2013.

Changes to 2013 instructions [PDF 158 KB] for Form 2210-F [PDF 72 KB] include:


  • Change in tax rates: For the 2013 tax year, the highest tax rate for individuals is 39.6%.


  • Additional Medicare tax: Beginning in 2013, a 0.9% additional Medicare tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status.


  • Net investment income tax: Beginning in 2013, taxpayers may be subject to net investment income tax (NIIT). NIIT is a 3.8% tax on the lesser of net investment income or the excess of the taxpayer’s modified adjusted gross income over a threshold amount.


  • Medical and dental expenses: Beginning in 2013, taxpayers can deduct only the part of the taxpayer’s medical and dental expenses that exceeds 10% of the taxpayer’s adjusted gross income (7.5% if either the taxpayer or taxpayer’s spouse was born before January 2, 1949).


  • Personal exemption amount increased for certain taxpayers: For tax years beginning in 2013, the personal exemption amount is increased to $3,900 for taxpayers with adjusted gross incomes below $150,000. The personal exemption amount for taxpayers with adjusted gross incomes above this amount may be reduced.


  • Limit on itemized deductions: Beginning in 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced.


For more information, contact KPMG’s National Director of Cooperative Tax Services:


David Antoni, in Philadelphia

(267) 256-1627


Or Associate National Director of KPMG’s Cooperative Tax Services


Brett Huston, in Sacramento


(916) 554-1654




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For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

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