Didn't make any 2nd quarter payment at all.
Oh well, we're asking for a waiver of the penalty. One of the valid excuses apparently is that wife retired in 2021. I fail to see how that really is justifiable, since the big shortfall is due to her taking $50K in short-term cap-gains and not paying estimated taxes on it ...
Also, we filed separately in 2020, and I think changing from MFS to MFJ (or the reverse) is considered a valid excuse. However, we amended to MFJ for 2020 (because she took a huge hit on IRMAA) but of course that amended return hasn't been processed yet (accountant did it, and said it HAD to be by paper), so hopefully IRA agent reviewing waiver will still think we filed MFS in 2020.
