I don't know if multiple e-file attempts will trigger an audit, but I would like to justify the deleing of Form 2210. The rules for paying estimated tax is the same as the rule for incurring a penalty for under withholding.
General Rule
In most cases, you must pay estimated tax for 2018 if:
You expect your withholding and refundable credits
to be less than the smaller of:
a. 90% of the tax to be shown on your 2018 tax return,
or
b. 100% of the tax shown on your 2017 tax return.
Your 2017 tax return must cover all 12 months.
In other words, if you paid (withholding+estimated) 100% of 2017 total tax (as I did) or 90% of 2018 total tax you do not owe a penalty. Therefore, you do not have to file Form 2210. Form 2210 is required to get a waiver of penalty for people that paid less than the above amounts, i.e. 87% of 2018 total tax.
