Could I request first time abatement for estimated tax underpayment penalty?

[hno3]

I got penalty for not being able to pay estimated tax in 4 equal quarters but in the last quarter instead, even after trying to calculate in Form 2210, I wonder if eligible with first time abatement? I noticed the types are only

failure to file

failure to pay

failure to deposit

None of these includes estimated tax penalty, please advise, thanks.

[Mike9241]

you can check box A or B in part 2 of the 2210

then you have to enter an explanation as to why you think you qualify

[bclee]

If you unexpectedly received the vast bulk of your income in the last quarter, that could be a reason why you didn't pay estimateds throughout the year.   Self-employed contractors who have unsteady incomes get penalized for "late" quarterly payments on occasion.   There are a very few occupations where the penalties for late quarterlies are waived due to seasonality of income, such as fishing.