No. The form 1040 line 24 is your total tax for 2020 income tax return. If you don't have liability or paid it off in 2019, skip the line or enter zero.
The form 2210 is used to report underpayment of estimated tax by individuals, estates, and trusts. If you didn't check box B, C, or D in Part II,t he IRS will figure any penalty for underpayment of estimated tax and send you a bill.
Generally, you may owe the penalty for 2020 if the total of your withholding and timely estimated tax payments didn't equal at least the smaller of 90% of your 2020 tax, or
100% of your 2019 tax. Your 2019 tax return must cover a 12-month period.
