No, underpayment penalties are not forgiven in 2021. Last year, the filing deadline and payment due date for 2019 tax returns was extended to July 15, 2020. No such change has been made (yet) for 2020 tax returns. If you are looking for where the underpayment calculations are, they should be on Form 2210. If you cannot locate the form, it probably is due to reopening the return and making changes after you filed.
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