It is not an error. There is usually an option that says ''Let the IRS bill me later'' which will skip the penalty entry and Form 2210. But if you want to get it waived or include it (whether or not you use the annualized method) in your return, you will need to wait on the form. The only option to e-file without the form included in your return is to let the IRS figure the penalty and bill you later. If you choose that option, they won't charge you interest on the penalty if you pay by the date specified on the bill. @prad00
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