Yeah - I paid quarterly payments and paid more than 110% of my previous years' taxes and STILL TT generated From 2210 with Part II Box A checked. Well... I looked at IRS instructions for 2210, and there's a step by step question thing which basically says - yeah you did meet the 110% exception AND you qualify for the 85% waiver so you must complete 2210 with Part II Box A checked. l KNOW - this doesn't make any sense but somehow the 110% exemption (or probably most quarterly payment situations) fall into that category. I swear you have to be able to make the simplest thing very complicated, in order to work for the IRS.
