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IT-210 B
Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022
(Enclose all pages of the IT-210 with your Personal Income Tax Return)
PART I: ALL FILERS MUST COMPLETE THIS PART

1. Enter your 2022 tax as shown on line 8 of Form IT-140........................................................................................... 1 .00

2. Enter the credits against your tax from your return............................................. 2 .00
3. Tax after credits (subtract line 2 from line 1).............................................................................................................. 3 .00

4. Tax withheld......................................................................................................... 4 .00
5. Subtract line 4 from line 3.......................................................................................................................................... 5 .00

IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM. YOU ARE NOT SUBJECT TO THE PENALTY.

6. Multiply line 3 by ninety percent (.90)................................................................. 6 .00

7. Enter the tax after credits from your 2021 return (see instructions).................... 7 .00

8. Enter the smaller of line 6 or line 7 (if line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6).. 8 .00

9. If you are requesting a waiver of the penalty calculated, check here and attach your written request (see form on page 49)...............................

10. If you are a quali ﬁed farmer (see instructions for income on page 30), check here................................................................................................
11. If you used Part IV to apply the tax withheld to the period when the corresponding income was actually received rather
than in equal amounts on the payment due dates, check here...............................................................................................................................

REFER TO THE INSTRUCTIONS ON PAGE 30 THROUGH 32 TO DETERMINE YOUR OPTIONS
FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY. INCLUDE ALL PAGES OF
THIS FORM WITH YOUR PERSONAL INCOME TAX RETURN.

*P40202212A*
P40202212A
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    IT-210       B
    Rev 09/2022       UNDERPAYMENT OF  ESTIMATED TAX BY INDIVIDUALS                                                          2022
                    PART II: IF YOU ARE USING THE ANNUALIZED INCOME WORKSHEET 
    TO COMPUTE YOUR UNDERPAYMENT AND PENALTY, COMPLETE THE WORKSHEET BELOW.

    ANNUALIZED INCOME WORKSHEET                                           1/1/22 – 3/31/22 1/1/22 – 5/31/22 1/1/22 – 8/31/22 1/1/22– 12/31/22

1. Federal adjusted gross income year-to-date..........                         .00            .00                .00            .00

2. Annualized amounts...............................................      4                2.4              1.5              1

3. Annualized income (line 1 X line 2)........................                  .00            .00                .00            .00

4. Modi ﬁcations to income (see instructions)............                       .00            .00                .00            .00

5. West Virginia adjusted gross income (combine lines 3 and 4)                  .00            .00                .00            .00

6. Exemption allowance.............................................             .00            .00                .00            .00

7. West Virginia taxable income (see instructions)                              .00            .00                .00            .00

8. Annualized tax........................................................       .00            .00                .00            .00

9. Credits against tax.................................................         .00            .00                .00            .00
   DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS!

10. Subtract line 9 from line 8 (if less than zero, enter zero)                 .00            .00                .00            .00
                                                                          22.5%            45%              67.5%            90%
11. Applicable percentage......................................

12. Multiply line 10 by line 11................................                 .00            .00                .00            .00

13. Add the amounts in all previous columns of line 19                                         .00                .00            .00

14. Subtract line 13 from line 12 (if less than zero, enter zero)               .00            .00                .00            .00
15. Enter ¼ of line 8, Part I, of Form IT-210 in each
   column....................................................                   .00            .00                .00            .00
16. Enter the amount from line 18 of the previous
   column of this worksheet......................................                              .00                .00            .00

17. Add lines 15 and 16 and enter total......................                   .00            .00                .00            .00

18. Subtract line 14 from line 17 (if less than zero, enter zero)               .00            .00                .00
19. Enter the smaller of line 14 or line 17 here and
   on Form IT-210, Part IV, line 1.............................                 .00            .00                .00            .00
NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.

                                                                                               *P40202213A*
                                                                                                            P40202213A
                                                                                –46–

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IT-210 B
Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022

PART III SHORT METHOD
Read the instructions on pages 31 to see if you can use the short method.
If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV.

1. Enter the amount from line 8 of Part I of IT-210......................................................................................................... 1 .00

2. Enter the amount from line 4, Part I................................................................. 2 .00

3. Enter the total, if any, of the estimated payments made.................................. 3 .00

4. Add lines 2 and 3...................................................................................................................................................... 4 .00

5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due................. 5 .00

6. Multiply line 5 by 0.05194......................................................................................................................................... 6 .00

7. If the amount on line 5 was paid on or after April 18, 2023, enter zero.
If paid prior to April 18, 2023 line 5 X number of days paid before
April 18, 2023 X 0.000212 ............................................................................. 7 .00

8. Penalty due (subtract line 7 from line 6). Enter here and on the PENALTY DUE line of your personal income tax..... 8 .00

reference only

do not submit for substitute form testing

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IT-210
Rev 09/2022 B   UNDERPAYMENT OF  ESTIMATED TAX BY INDIVIDUALS                                                                         2022
                                                                             PART IV REGULAR METHOD

                                                                             (a)          (b)          (c)                            (d)
SECTION A – FIGURE THE UNDERPAYMENT                                          4/15/22      6/15/22      9/15/22                        1/18/23

1. If you are using the annualized method, enter the 
amounts from line 19 of the Annualized Income 
Worksheet; otherwise, enter 1/4 of line 8 of PART I 
in each column.....................................................       1           .00          .00                            .00         .00
2. Estimated tax paid and tax withheld (see 
instructions). For column (a) only, enter the amount 
from line 2 on line 6. If line 2 is equal to or more 
than line 1 for all payment periods, stop here; you 
do not owe any penalty..........................                          2           .00          .00                            .00         .00

NOTE: Complete Lines 3 through 9 before going to the next column.
3. Enter the amount, if any, from line 9 of the 
previous column..................................................         3                        .00                            .00         .00

4.    Add lines 2 and 3.................................................  4                        .00                            .00         .00

5.    Add lines 7 and 8 of the previous column............                5                        .00                            .00         .00

6. Subtract line 5 from line 4. If zero or less, enter 
zero. For column (a) only, enter the amount from 
line 2............................................................        6           .00          .00                            .00         .00
7. If line 6 is zero, subtract line 4 from line 5.
Otherwise, enter zero..........................................           7           .00          .00                            .00         .00

8. UNDERPAYMENT. If line 1 is equal to or more 
than line 6, subtract line 6 from line 1, enter the 
result here and go to line 3 of the next column. 
Otherwise, go to line 9.........................................          8           .00          .00                            .00         .00

9. OVERPAYMENT. If line 6 is more than line 1, 
subtract line 1 from line 6, enter the result here 
and go to line 3 of the next column.....................                  9           .00          .00                            .00         .00

SECTION B – FIGURE THE PENALTY
              NOTE: Complete Lines 10 through 12 for each column before going to the next column
                                                                             (a)          (b)          (c)                            (d)
10. Number of days FROM the date shown at the                                4/15/22      6/15/22      9/15/212                       1/18/23
top of the column TO the date the amount on 
line 8 was paid, or 4/15/2023, whichever is 
earlier.................................................................. 10

11.  Daily penalty rate for each quarter.......................           11 0.000212     0.000212     0.000212                       0.000212

12. Penalty due for each quarter (line 8 x 10 x 11).....                  12          .00          .00                            .00         .00
13. Penalty due (add all amounts on line 12). Enter here and on the PENALTY DUE line of your personal income tax return (line 12) 13          .00

                                                                                                   *P40202214A*
                                                                                                   P40202214A
                                                                                      –48–

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