Thanks, Thomas! Withholdings are evenly distributed across quarters so technically the so distributed withholdings could fall short of what the quarterly payments should be. I'm with you here.
Yet, page 1 of Form 2210 explicitly states that "you don't owe a penalty" when your withholdings satisfy the safe harbor criteria (110% of last year's taxes; 90% of current year taxes; less than 1,000 taxes owed). Will the IRS impose a penalty (as you suggested and I agree they could) even if the language on Form 2210 suggests no penalty will be imposed if the safe harbor criteria are satisfied?
