we don't know your 2021/2022 tax situations so it's possible there would be no penalties, to begin with, if
you had no tax liability in 2021 or your total tax for 2022 is less than $1,000.
to request waiver you check box A (full waiver) or B (partial waiver) on form 2210
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. The IRS will review the information you provide and decide whether to grant your request for a waiver.
