Appreciate the fast response. Sorry if I was not clear. I am only asking if it is required to make estimated payments to avoid a penalty in 2022 since my actual INCOME tax liability for 2021 was $0 but on my return I owe the IRS due to under-estimating my 2021 income for purposes of the ACA. I am retired and normally do not have a regular income tax liability. I am assuming I will not have an income tax liability in 2022 but possibly could land in the same situation when reconciling PTC. I would prefer not to make estimated payments and pay in April 2023 if needed but want to avoid the underpayment penalty. Not sure if that penalty applies to PTC reconciliation.
