In December I realized i would be under withheld so I sent a one time $5000 estimated payment that put me well over my 2019 taxes paid. The Form 2210 worksheet on line 6 says "Withholding taxes. DON'T include estimated tax payments. Lines 8 & 9 show last years taxes and that I am $478 short and now owe a penalty even though my combined payments put me $4,522 over that. It appears if one had NO withholding and all estimated, they would LWAYS be under withheld.
