It is always better to pay in the quarter you receive the money instead of applying for a penalty waiver.
However, CA does follow the IRS steps for penalty waiver. If her last year tax liability was $0, then she would be able to apply for the penalty waiver if she does not pay until 2025.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
