The estimated penalty can be waived for many reasons. If you have not requested a waiver then it might have been waived based on the situation. There are exceptions to the penalty and situations where the penalty wouldn't apply, including: The total of your withholding and estimated quarterly tax payments was at least as much as your prior-year tax. You had no tax liability last year, and you were a U.S. citizen or resident alien for the whole year.
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