State tax filing

Thank you so much for your feedback. I think I understand what you are explaining, but their own instructions regarding estimated taxes say that you have to pay the lesser of your 2017 tax liability (in my case my 2017 liability was $0, and didn't have a filing requirement so I didn't file in 2017) -OR- 90% of 2018's estimated taxes. So I paid the lesser, meaning $0.  So...Am I missing something? And sorry...can you kindly clarify what you mean when you say a "penalty abatement"? Is that a full wiping out of the penalty or just a reduction? And on what grounds would you suggest I request the abatement or protest the penalty? How would you suggest I can justify it, please? Your feedback would be so appreciated. I feel over my head with all this...I honestly thought I had done it all correctly and even hired a tax preparer (for the first time in 38 years of my life) to calculate my 2018 state & federal taxes to make sure it was all calculated properly and paid in full. And he never mentioned anything about estimated taxes or penalties.