I, too, found errors on 2210 for 2021. Here is what I found when I analyzed my 2210 preliminary form on TT.
As for background info, we shouldn't have to pay a penalty because we paid over 110% of last year's tax liability. That said, TT was initially calculating a penalty for us so we opted to treat the withholding payments in the quarter they were paid instead of dividing them into 4 installments - in our case, my husband retired in the first quarter and the first quarter withholding was large because of his pension withholding, prior year tax overpayment applied to 2021, and the withholding for his job (before he retired.)
Here is the error I found on the Form 2210:
The overpayment from 2020 taxes applied to 2021 did not appear in Part III, Line 11, column (a) as per the instructions for Form 2210; instead it appeared in the final column Line 11, column (d). This made the calculations show an underpayment for all the prior periods instead of an overpayment in each period.
The interesting thing is that regardless of what is showing on the Form 2210, there was no penalty listed on the Form 1040-SR, line 38. So, it appears we are no longer paying a penalty, even the Form 2210 has errors.
I might go back and see what happens if I eliminate the option to base the penalty on the actual time the withholding occurred to see if TT correctly calculates that no penalty is owed because we paid over 110% of the prior year taxes, but I am afraid to rock the boat if no penalty is currently showing. 🙂
