If you live in a federally declared disaster area, and met the special filing and payment deadlines for that disaster, you qualify for an automatic underpayment penalty waiver. Even if the penalty is calculated on the return, the IRS should not charge the penalty.
Visit the Other Tax Situations section and review the Underpayment Penalty information to confirm it is correct.
See here for the IRS requirements for the California disasters for 2023.
If you get a notice from the IRS proposing to assess the penalty, see this IRS webpage for guidelines and next steps.
To request a penalty waiver on your return, you can also enter the amount you want to be waived in parentheses on the dotted line next to line 19 (tax year 2023 form). Subtract this amount from your total penalty and enter the result on line 19.
Then, attach a statement to your tax return explaining why you were unable to make the required estimated payments. You may also need to attach documentation, such as proof of retirement, disability, illness, or damage to your home.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
