Form 2210 Prior Year Tax when prior year return amended

[mschmalzl]

I am preparing a Form 2210 for a taxpayer. Their previous year return was amended. I can't find whether to use the tax liability on the return as originally filed or whether to use the amended return tax liability. Any ideas?

[kathyc2]

I am preparing a Form 2210 for a taxpayer. Their previous year return was amended. I can't find whether to use the tax liability on the return as originally filed or whether to use the amended return tax liability. Any ideas?

I'm not sure I'm following what you are saying, but I think you are asking about a 2210 for the year after the amended return, and not the 2210 for the year of amended. If you are looking for the amount to use as prior year tax to base liability, use the amended amount. In other words, if 2015 was amended, use the amended liability amount to calculate 2016 prior year tax on 2210.

[mschmalzl]

Sorry for not being clear - that's right, I was talking about the prior year tax when the prior year was amended. It seems like, years ago, I read that you should use the amount shown as the tax on the original return, not the amended return, but haven't been able to verify this recollection (which may be outdated) to use from regs, etc. Thanks for your input!