form 2210 is not always required even when there is a penalty.
You may owe a penalty. Does any box in Part II apply?
if no
Don’t file Form 2210. You aren’t required to figure your penalty because the IRS will figure it and send you a bill for any unpaid amount. If you want to figure it, you may use Part III or Part IV as a worksheet and enter your penalty amount on your tax return, but don’t file Form 2210.
