IT/SD 2210 Short 
                                                                                                                               Rev. 12/15 

                                                           10211411 

                                          2015 IT/SD 2210 – Short Method 
       Interest Penalty on Underpayment of Ohio or School District Income Tax 
                                          Include with your 2015 income tax return (see listing below). 
Use this form in conjunction with the following income tax return (check only one appropriate box): 
   IT 1040, Individual Income Tax Return 

   SD 100, School District Income Tax Return 

                                                      Use UPPERCASE letters. 
Section 1 
Taxpayer’s  fi rst name                                M.I. Last name 

Spouse’s fi rst name (only if married fi ling jointly)  M.I. Last name 

Taxpayer’s Social Security no. (required) Spouse’s Social Security no. (only if married fi ling jointly) 

Total interest penalty due (from page 2, line 14 )...................................................................., ,      .        00 

                              When you fi le your income tax return, please include both pages of this form. 

Notes: Most individuals can use this form to compute the interest penalty due. However, some individuals may be able to compute a lower 
interest penalty if they complete the long method version of Ohio form IT/SD 2210. Use Ohio form IT/SD 2210 Long if any of the following 
circumstances apply to you: 
 You made married fi   ling jointly estimated income tax payments, but you don’t file your income tax return as married fi ling jointly. 
 You earned more than 75% of your income in the last nine months of the year. 
 You made estimated tax payments after a required due date but before the next required due date. 
 Your combined state income tax withholding and school district income tax withholding is either equal to or greater than (i) 100% of your 
   year 2014 combined state and school district income tax or (ii) the sum of 90% of your year 2015 state income tax and 90% of your 
   year 2015 school district income tax or (iii) your year 2015 combined state and school district income tax reduced by $500. 
 At least two-thirds of your gross income was from farming or fishing. 

                                                     Federal Privacy Act Notice 
                       Because we require you to provide us with a Social Security number, the Federal Privacy Act of 
                       1974 requires us to inform you that providing us with your Social Security number is mandatory. 
                       Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this informa-
                       tion. We need your Social Security number in order to administer this tax. 

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                                                                                                                                                                                 IT/SD 2210 Short
Taxpayer’s name                                                                   Taxpayer’s SSN                                                                                 Rev. 12/15 

                     Calculating the Ohio Form IT/SD 2210 Interest Penalty – Short Method 
 Use this form to calculate interest penalty on underpayment of taxes and to show the exceptions where no interest penalty is 
 due. 
   1. 2015 tax after all nonrefundable credits (from 2015 Ohio IT 1040, line 10 and SD 100, line 4) ..........................1. 
   2. 2015 taxes withheld by others, refundable credits and overpayment credit carryover from 2014 1(do                                 not 
     include estimated tax payments on this line).......................................................................................................2.                         
   3. Line 1 minus the amount on line 2 (if less than zero, enter -0-) ..........................................................................3. 
    
     Is line 3 less than or equal to $500?        Yes  No 
     If the answer is yes, STOP. You have no interest penalty. 
     If the answer is no, continue to line 4.
    4.  Multiply line 1 by 90% (.90) ..................................................................................................................................4. 
     Is line 2 greater than or equal to the amount on line 4?          Yes    No 
      If the answer is yes, STOP; you have no interest penalty. 
      If the answer is no, continue to line 5.
    5.  2014 income tax after all nonrefundable credits (from 2014 Ohio IT 1040EZ, line 14; IT 1040, line 17; 
      IT 1040X, line 16, as amended; SD 100, line 4; and SD 100X, line 4, as amended) ..........................................5. 
      Is line 2 greater than or equal to the amount on line 5?         Yes    No 
      If the answer is yes, STOP; you have no interest penalty. 
      If the answer is no, continue to line 6
    6.  Amount shown on line 1 above ........................................................................................6.
                                                                                                                                        < $500 >
   7.  Statutory amount ..............................................................................................................7.
    8.  Line 6 minus line 7 ..............................................................................................................................................8.
    9.  Required annual payment. Enter the smallest of line 4, line 5 or line 8 ..............................................................9.  
 Short method 
 You may use the short method only if you paid no estimated tax payments or if (i) you paid estimated tax in equal amounts on or before 
 the due dates and (ii) you claim any overpayment credit carryover amount in equal amounts on the due dates. 
 10.  2015 estimated payments .................................................................................................................................10.  
 11.   Add lines 2 and 10............................................................................................................................................. 11.  
 12.  Subtract line 11 from line 9 ................................................................................................................................12.  
                                                                                                                                                                                 .020257
 13. Factor ................................................................................................................................................................13.  
 14.  Multiply line 12 by the factor on line 13. Enter the result here, on page 1 of this form and on the interest 
      penalty line on the corresponding Ohio IT 1040, line 11 or SD 100, line 5 .......................................................14. 
 1 Do not include on this line any portion of the overpayment credit carryforward from 2014 to the extent that the overpayment is attributable to year 2014 income tax that you paid 
   after April 15, 2015. Rather, include that portion on line 10. 

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