Hey,
we need to fill in form 2210 because we didn't withhold enough tax this year.
I have some questions about the penalty:
As I know, if we withhold more than 100% of the tax from last year, we should meet the requirement of safe harbor.
However, in 2021, we just came to the U.S. in Dec and we only worked for 1 month. So it seems like our tax year is less than 12 months. In this case, do we need to pay a penalty?
