Yes, it's true unless you are able to show otherwise and choose to do so. This clear from the way the calculations are performed on Part I of Form 2210 and is also explicitly stated in the instructions for line 19 of Form 2210:
https://www.irs.gov/pub/irs-pdf/f2210.pdf
https://www.irs.gov/pub/irs-pdf/i2210.pdf
