Thank you for your response. I understand what you are saying, but we timely paid as income was received, although our income is erratic. I suppose the language of "unusual circumstance" in the step-by-step is a bit vague. My constructive suggestion is that TT say "you MAY be eligible for a waiver if certain of the following apply," then list all of the things in the IRS guidance and ask questions about each. I did not consider our situation unusual, certainly not a casualty. By following your instructions, I finally got to the "annualized income."
