DavidD66
Expert Alumni

Investors & landlords

Yes, you have to pay estimated tax on capital gains that occurred in December.  Estimated tax payments for the fourth quarter were due January 17, 2023.  When completing Form 2210, yes, your net quarterly rental income/loss should be included.  You should also include interest income.  It is highly unlikely the IRS would waive the penalty for underpayment of estimated tax in your case. 

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