your choices on the 2210
at the top check Box C to let the iRS compute the penalties and bill you
or in PART II
A) check box A or B if you request a full or partial waiver
Waiver of Penalty
If you have an underpayment, all or part of the penalty for that underpayment will be waived if the IRS determines that:
• In 2022 or 2023, you retired after reaching age 62 or became disabled, and your underpayment was due to reasonable cause (and not willful neglect); or
• The underpayment was due to a casualty, disaster, or other unusual circumstance, and it would be inequitable to impose the penalty. For federally declared disaster areas, see Federally declared disaster, later.
To request any of the above waivers, do the following.
a. If you checked box A, complete only page 1 of Form 2210 and attach it to your tax return (you aren't required to figure the amount of penalty to be waived).
b. If you checked box B, complete Form 2210 through line 18 without regard to the waiver. Enter the amount you want waived in parentheses on the dotted line next to line 19. Subtract this amount from the total penalty you figured without regard to the waiver, and enter the result on line 19.
2. Attach Form 2210 and a statement to your return explaining the reasons you were unable to meet the estimated tax requirements and the time period for which you are requesting a waiver.
3. If you’re requesting a waiver due to retirement or disability, attach documentation that shows your retirement date (and your age on that date) or the date you became disabled.
4. If you’re requesting a waiver due to a casualty, disaster (other than a federally declared disaster, as discussed next), or other unusual circumstance, attach documentation such as copies of police and insurance company reports.
The IRS will review the information you provide and decide whether to grant your request for a waiver
B) check Box C and use the Annualized Income Installment Method to compute your penalties
C) Check Box D and enter your actual withholding for each period.
D) Check Box E if that applies
note for B,C or D you must compute your penalty and include form 2210
