Federal Form 2210 Underpayment of Estimated Tax is available to file 03/17/2022. What does this mean? Do I have to wait to file until then? How do I pay what's owed?

My wife is an independent contractor (videographer) under her social and not an EIN. She has not paid quarterly estimated taxes. We have set money aside to pay at the end of the year with our return. Our net return is negative 2,000 and we want to understand how do we pay this and how do we avoid a fee. We were married last year and this is our first time filing jointly.

Most research shows that she has to pay quarterly taxes no matter what but I know people who pay at the end of the year without paying a fee. I'm talking about people who are independent contractors using their social and not ein and there is no business name or entity.

We have the money set aside and we want to make the payment now. Do we need to wait until 03/17/2022 for form 2210 to become available? Do we need to wait to receive a letter from the IRS saying what we owe?

This is her first year as an independent contractor and has not had other taxes to pay in the previous year. Does the safe harbor rule apply here or no?

I appreciate any advice.

Thank you!