@timbukktoo , sory for the delay in responding to you. Don't understand the term "bump"
Ignoring that --- there are only four ways to avoid the penalty ( other then requesting abatement at the time of filing ), -- (1) Owe less than $1000 ( withheld/estimated vs actual liability ); (2) 90% of liability has been paid/withheld ; (3) 110% of the prior year tax liability equivalent has been withheld / paid and (4) total liability has been paid by the 15th of Jan OR paid and return filed by 31st. Jan of the following year.
That is what the referred material talks about except for a few ands/ifs/buts.
Hope this closes your query - I recognize this may not be what you are expecting but thems the facts. Sorry.
