Thanks. I added 1/4 of the excess soc security to each quarter in the part II D worksheet where it asks for withholding by the quarter. The total amount now equals the line 6 amount on 221o but greater than the amount on line 25D of 1040. No error is reported. I retired on June 30 of 2022 so I have no income tax withheld after that time. The penalty for underpayment is 0 checking part II box 2. With checking part II box C (AI) I still get a penalty of about 180. So checking part II box D is advantageous here.
The instructions for line 6 of 2210 indicate that excess soc security payments are to be included. The only workaround for my problem was to add the social security excess to the box D withholding worksheet. It does not matter whether you spread it out quarterly or between January and June. The penalty is still zero.
Any comments on whether this was the correct workaround would be appreciated. Thanks.
