For purposes of figuring the underpayment penalty, you may elect to treat the tax withheld as paid when it was actually withheld. yes or no

[wconway30]

Should I answer yes or no to statement " for purposes of figuring the underpayment penalty, you may elect to treat the tax withheld as paid when it was actually withheld" 

[DianeW]

Tax withheld can be considered evenly throughout the year, my suggestion is to answer "No".  This way the withholding is spread evenly throughout the year which can help to reduce the penalty for an underpayment in the early quarters of the year.