hno3
Level 1

Could I request first time abatement for estimated tax underpayment penalty?

I got penalty for not being able to pay estimated tax in 4 equal quarters but in the last quarter instead, even after trying to calculate in Form 2210, I wonder if eligible with first time abatement? I noticed the types are only

 

failure to file

failure to pay

failure to deposit

 

None of these includes estimated tax penalty, please advise, thanks.