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@jtax @Anonymous_ - maybe I am not following your responses, but is one saying that the K-1 reported income is to be part of the 4th quarter analysis of form 2210 and one is stating it need not be? I am confused.  

 

@jtax - if your income is "lumpy" why are you not checking Box C? that is the way to avoid underreporting penalties (and then completing form 2210ai).