You are correct. Exceptions to the Penalty
- You won't have to pay the penalty or file this form if either of the following applies.
- • You had no tax liability for 2020, you were a U.S. citizen or resident alien for the entire year (or an estate of a domestic decedent or a domestic trust), and your 2020 tax return was (or would have been had you been required to file) for a full 12 months.
- Form 2210 Instructions (page 2)
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