You are correct. Only full-year residents are eligible for the safe harbor of paying 100% of the previous year's tax liability. You can still avoid the underpayment penalty by paying 90% of this year's tax liability.
Generally, you will not be charged an estimated underpayment penalty if you paid your payments in equal timely installments for each due date and you either:
- Paid in 90 percent of the liability for this tax year; or
- Paid in 100 percent of the tax liability based on your total taxable income from the previous tax year multiplied by the tax rate for the current tax year. To use this safe harbor, the taxpayer must have filed a full year return in the prior year.
Refer to Calculating the estimated underpayment penalty for income tax
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