there is no error...the form annualizes income and the percentages highlighted in yellow relate to that math
"2nd quarter" is based on FIVE months of income - not 6
"3rd quarter" is based on EIGHT months of income - not 9
look at the title line at the very top of the schedule: the 2nd column ends at the end of May (not June) and the 3rd column ends at the end of August (not September).
https://www.irs.gov/pub/irs-pdf/f2210.pdf
