Form 2210ai Questionnaire Is Ignoring Estimated Payments

[user17696276279]

Turbo tax has calculated a $26 penalty for my 2025 return, so I am attempting to eliminate it using the 2210ai questionnaire.  I am retired at 61, my wife had steady w-2 income and withholding, we had an IRA distro with 12% withheld in August and a December Roth conversion that accounts for 50% of our AGI.

The Annualized AGI screen includes Roth Conversion amounts from 1099-R, but the Actual Withholding by quarters screen total does NOT include the 12% estimated payment I made for that conversion. 

I entered the estimated payment in the 4th quarter row using the real date I paid the tax of 1/12/2026.  I've also reviewed the Q&A for the 1099-Rs associated with the conversions to ensure that they are indeed Roth conversions with box 7 distribution code '7' and IRA/SEP/SIMPLE checked.

Lastly, our total tax payments (withheld+estimated payments) is greater than 94% of the tax due.  Our tax paid last year is significantly higher than what is due this year

Maybe you can point out something I might have missed?

[ThomasM125]

In general, you have to pay in 100% of the tax liability of the previous year or 90% of the liability for the current year on a timely basis to avoid a penalty for late payment of tax. As a practical matter, the IRS will calculate the penalty based on what they show in their records. So, the payment you make through TurboTax is only an estimate. If you owe less than that, the IRS will refund you any extra that you paid with the return. I can't tell from what you said if you owe a penalty, but the IRS will determine that based on the amounts you paid in and when they were paid.