How is the exception to the penalty for underpayment on 2019 Form 2210 and 2019 Pub 505 applied to 2019 yearly tax return ?

[dj2]

I would like a clearer understanding on the exception to the penalty for underpayment as it applies to a 2019 yearly tax return. The caution banner posted on the 2019 (draft) Form 2210 sounds like a recusation.

The amount of tax from withholding on my distributions from two Individual IRA’s in year 2019 resulted in an underpayment. These were the only sources of income.

I don't pay estimated tax. I was over 59 ½ in 2019. I have been a US citizen my entire life.

I allowed 10% withholding from all distributions in 2019.  I owe more than $1,000 on my 2019 return.

When I filed for tax year 2018, I allowed enough withholding for IRA distributions in 2018. IRA distributions were the only source of income. I received a refund in 2018 when I filed my 2018 return.  I did not apply the refund toward my 2019 taxes.

Exceptions to the Penalty (as per 2019 Form 2210) :

 You won't have to pay the penalty or file this form if either of the following applies:
• You had no tax liability for 2018, you were a U.S. citizen or resident alien for the entire year (or an estate of a domestic decedent or a domestic trust), and your 2018 tax return was (or would have been had you been required to file) for a full 12 months.
• The total tax shown on your 2019 return minus the amount of tax you paid through withholding is less than $1,000.

1.) Is my 2018 yearly tax return applicable to the former exception to the penalty since I had no tax liability when I filed my return for tax year 2018?
2.) Where is this exception to a penalty entered when filing since the form is a draft and cannot be submitted?

Exceptions to the Penalty (as per 2019 Pub 505):
Generally, you don’t have to pay an underpayment penalty if either:
• Your total tax is less than $1,000, or
• You had no tax liability last year

The pub does not explain clearly the tax liability for year 2018 and how it addresses the exception to the penalty for yearly tax return filed in 2019.

I am afraid the IRS will send a letter regrading an underpayment penalty. I would like to gain a clearer understanding how to double check the return before filing (1) knowing that it was filed accurately and/or (2) knowing an underpayment will being assessed.

This is so frustrating. Going through the effort last year of planning to make certain a correct withholding was taken and then the moderators on this forum apparently took down my previous related question and so I had to re-type this all over again.

[JohnB5677]

I am sorry you had to retype your question.

 Tax safe harbor rule. taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year, whichever is smaller.  Tax Safe Harbor

It is true that you would not have a penalty for late payment of tax in 2019 if you had no tax liability in 2018. However, your tax liability for 2018 is the amount on line 15 or your 2018 form 1040, your "Total tax." It has nothing to do with whether you had a refund or tax due when you filed your tax return.

You must pay in an amount equal to your 2018 tax on a timely basis in 2019 to avoid a penalty for late payment of tax.

[dj2]

The questions I raised were a result of outdated "links" on this community forum.

There are some recent posts by some "experts" that have the word "Underpayment" in the title (or maybe they were already taken down on the community forum) and which address Underpayment. They include an attached link to Instructions for 2019 Form 2210. They direct the individual from the link to a "draft" version of the Instructions of 2019 Form 2210.
A caution banner at the top states not to file Form 2210. I made the misguided assumption that the draft had not yet been finished and even was led to believe the Form should not be filed at this late time in the filing season.

Secondly, there are recent posts by some "experts" that include the word "Underpayment" in the title (or maybe they were already taken down on the community forum) and which have an attached link to the 2019 IRS Pub 505. The link directs the individual after clicking it to a version of the Pub. The caution states it (is) under revision. This was another reason that caused additional questions about when or if the IRS would be updating the Pub relating to Underpayment.

Someone should seriously look into policing up those posts. I wish I had saved the page of recent threads I saw on "Underpayment" which have those links. They're dated in the timeframe of early March.

I am ultimately responsible for checking my own return, not the Turbo Tax program or relying on replies from others on this forum - this has always been my mindset for as long as I've used tax software. The 2019 Form 2210 can be submitted since it’s not in the February "draft" state as I was once was misled to believe. I double checked how TT filled out the Form. The flow chart on the Form also serves as another check.

[UPDATE] The Community forum finally posted my original question (the question I originally posted before I re-typed my question again) - 2 Days LATE. Attached is the original post here
It has those two IRS document links - The Instructions for 2019 Form 2210 in draft form, and also the IRS Pub 505 in revision form. I copied those links directly from experts on this forum. It would probably serve the community better IMHO that my original post which includes those copied links, as well as the posts by others that added those links be taken down so as not to cause confusion for other taxpayers.