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@Opus 17 If I convert $10,000 from my IRA to a ROTH in November, and send in a 1040ES in November to the IRS, and 100% of my tax liability is covered;  then I don't need to send in a 2210?  As long as the tax for the conversion is covered within 60 days (1040ES) , and in the same year as the conversion, and all tax liability for the year for all income, is covered; correct?  Even if I were to owe the IRS less than $1,000 in additional taxes (presuming my 1040ES payment was insufficient), I would still not need to file form 2210?  Thank you.