tthe way the 2210 works the lesser of A) 22. 5% of your tax liability must be paid by 4/15/2024, 45% by 6/15/2024, 67.5% by 9/15/2024 and 90% by 1/15/2025 or if less B) 25% of your 2022 liability, then 50%, then 75% then 100% by th e same dates. the %s rise to 27.5% ,55% , 82.5% 110% if you 2022 adjusted gross income was over $150,000
so you may incur penalties for the first three quarters because of that lost in the mail payment
you may request a waiver of the penalties by checking box A or B on form 2210
a.If you checked box A, complete only page 1 of Form 2210 and attach it to your tax return (you aren't required to figure the amount of penalty to be waived).
b. If you checked box B, complete Form 2210 through line 18 without regard to the waiver. Enter the amount you want waived in parentheses on the dotted line next to line 19. Subtract this amount from the total penalty you figured without regard to the waiver, and enter the result on line 19 .
2. Attach Form 2210 and a statement to your return explaining the reasons you were unable to meet the estimated tax requirements and the time period for which you are requesting a waiver.
approval or denial of the waiver is entirely up to the IRS.
can't answer for NJ.
I had a somewhat similar situation many years ago. Took the estimate payment in a stamped envelope to USPS. The clerk took it. About a month later I got the envelope back marked insufficient postage. The stamp was gone. Took it back to the USPS office. The clerk could see where the glue from the stamp remained and wrote a letter stating in effect it was the USPSs fault that the envelope was not properly delivered to the IRS. Mailed the 2210, my cover letter explaining what happened and the letter from the USPS. The IRS waived the penalty.
