The underpayment penalty is assessed if you did not pay enough tax throughout the year, either through withholding or by estimated tax payments.
- You avoid this penalty if you either owe less than $1,000 in tax or
- If you paid 90% of your 2019 tax or 100% of your 2018 tax.
For more information, refer to Publication 505, Tax Withholding and Estimated Tax. or the instructions to Form 2210 for waivers allowed.2019 Instructions for Form 2210
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