IRS form 2210 does not address First Time Abatement and Relief.
If you have a clean record with the IRS over the past few years, you might be able to make a tax penalty disappear through the IRS’s First-Time Abatement program. This type of relief can be applied regardless of the amount of your penalty.
A first-time abatement waiver is only available for the failure-to-file, failure-to-pay, and failure-to-deposit penalties. So, for example, your penalty might be eliminated if you failed to file your federal personal income tax return by the due date. You can also seek relief if you’re penalized for failing to pay any income tax you owe when they’re due. Employers who don’t make timely or proper employment tax deposits can seek first-time penalty abatement, too.
You can request a waiver even if you haven't paid all the tax you owe yet, but any failure-to-pay penalty will continue to increase until the tax is completely paid.
See this TurboTax Help.
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