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Changes to 2010 Form

Updates to the Form 5805 Instructions on 03/24/2011 — Instructions for 5805 Form, Underpayment of Estimated Tax by Individuals and Fiduciaries

We replaced text on the Form 5805 Instructions on Page 2, Column 1, Specific Line Instructions, Part II–Computing the Required Annual Payment, Line 3, Bullet 3.

Previous Version

Line 3 – Enter the 2010 amounts from the following:

  • Form 540, line 71 and line 73.
  • Form 540A, line 71.
  • Long Form 540NR, line 81 and line 82.
  • Form 541, line 29 and line 31.

Revised Version

Line 3 – Enter the 2010 amounts from the following:

  • Form 540, line 71 and line 73.
  • Form 540A, line 71.
  • Long Form 540NR, line 81 and line 83.
  • Form 541, line 29 and line 31.

Reason for the changes

To correct the line reference in the instructions for Form 5805. Currently the line reference is to Long Form 540NR, line 82. The correct line reference should be Long Form 540NR, line 83.

Impact

This revision may increase or decrease the tax liability for taxpayers by assessing or not assessing the penalty for underpayment of estimated tax.

Back to Tax Form Changes for 2010