My Roth conversion was in December 2024 and I made an estimated payment before January 15 2025 to cover the taxes. I understand that I could still face underpayment penalties unless I use Form 2210 to declare how much income I had in each quarter because the IRS doesn't have the dates and can assume I received the income throughout the year and underpaid for early quarters. I tried to go to the underpayment section of Other Tax Situations but wasn't presented with the form information. Just a statement that "At this point no underpayment penalty applies to your return." Is that reliable?
