box c is used to indicate you are using the annualized income installment method to reduce or eliminate your penalties. there is no waiver. if there are still penalties you either pay them or wait for a bill.
boxes a or b are for waiver purposes
To request any of the above waivers, do the following.
1. Check box A or box B in Part II, as applicable.
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.
