There are no late payment penalties on a 2020 tax return at this time since the payment date for taxes owed on a 2020 tax return is April 15, 2021. Late payment penalties are only assessed by the IRS after the tax return is filed and if the payment received is after 04/15/2021
Form 2210, Underpayment of Estimated Tax is scheduled to be available on 02/25/2021
