Thanks. I do not see the waiver requirement of paying more than 110% of my prior year tax as also being contingent on when payments are made. I made timely estimated tax payments prior to each of the four deadlines and ended up at 117%. I specifically targeted the amount paid to be more than 110% to avoid the penalty. Based on the requirement of "you can avoid a penalty by paying at least 110% of your total tax from the prior year", should I not qualify for the waiver even if I withheld nothing and made one estimated payment prior to the fourth deadline in January?
TT obviously knows how much my 2024 total tax was (because it filled it in for me) and knows how much I paid for 2025. Years ago, I recall a pretty simple process of claiming a waiver when you had paid more than 110% but I can't find a way to do that now.
