The IRS Instructions for Form 2210 state:
"If you didn't check box B, C, or D in Part II, you don't need to figure the penalty. The IRS will figure any penalty for underpayment of estimated tax and send you a bill. If you file your return by April 15, 2025, no interest will be charged on the penalty if you pay the penalty by the date shown on the bill. If you want us to figure the penalty for you, complete your return as usual. Leave the penalty line on your return blank; don't file Form 2210."
If the IRS calculates the underpayment penalty and there is a refund on the return from which to subtract it, they would normally deduct the penalty from the refund.
If you entered the information to calculate the penalty yourself and it's shown on the return, the IRS will deduct the penalty from the refund.
@kamull01
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