1040-ES were paid late in the year. My revenues came late. Turbo tax selected the 80% waiver option, but I should use 'Option C'. Is this accessible ?

[rjs]

As long as you end up with no penalty, it makes no difference how you eliminate the penalty. Using the annualized method (option C) is a lot more work than taking the 80% waiver. Leave it the way it is.

[rjs]

Another reason to prefer the 80% waiver is that there's nothing in it that the IRS could raise questions about. It's very straightforward, and all the necessary facts are right on your tax return. With the annualized method they could ask for proof of the timing of your income and expenses.