4th quarter Estimated tax payment question

[bzelley1]

My mother received a large amount of income in the 4th qtr of 2021 which wasn't taxed.    According to IRS Publication 505, no estimated tax payment is due if:  1) line 20b of your 2020 1040 form was $0 (no tax due - she is retired & only receiving social security), 2) you are an US citizen & 3) your 2020 1040 was for a 12-month period.  She meets all of these conditions. Does she need to make an estimated tax payment by Jan. 18, 2022?  

[Critter-3 · Accepted solution]

No.