My estimated taxes paid in 2022 exceeded the 2022 tax due by 105%. In other words, applying the overpayment to 2023 and adding another 5% in my first estimated payment will meet the 110% threshold for 2023 to avoid penalties. What I want to know, is there any circumstance where I'd have to file a Form 2210 next year if all required taxes were paid by April 15? I would think so, but the instructions are so confusing; in Section II it appears I'd have to check Box C, and in Section III it says don't file Form 2210 unless you checked a box in Section II. Seems like a circular argument.
