Thank you so much for your reply. May I ask you please...The exact point you brought up about the NYS requirement to have filed a return in 2017 in order to qualify for the $0 estimated taxes, is precisely what is confusing me. If I wasn't REQUIRED to file in 2017 because I had no income and no tax liability, and therefore I didn't file, isn't it the same as having a $0 2017 NYS tax liability? And therefore no requirement to pay estimated taxes on the 2018 cap gains from the sale of my home? I am grateful for any further feedback/clarification that might help me protest this penalty. Thank you.
